MBA Cost Accounting Exam Prep

MBA Cost Accounting Practice Test 16

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**MCQ**: A concept used to define the learning curve in broader application is called

A) discrete curve

B) fixed curve

C) mixed curve

D) experience curve

d

**MCQ**: If the total revenue is $9000, the total variable cost is $2000, then the contribution margin will be

A) $11,000

B) −$7000

C) $4,500

D) $7,000

d

**MCQ**: If the flexible budget variance is $105000, the actual cost is $65000 then the flexible budget cost will be

A) $40,000

B) $50,000

C) $150,000

D) $170,000

a

**MCQ**: The cost incur for defective products, after their shipment to customers is classified as

A) prevention costs

B) external failure costs

C) appraisal costs

D) internal failure costs

b

**MCQ**: The large residual term and negative slope of line indicate

A) inverse proportion

B) direct proportion

C) badness proportions

D) goodness proportion

a

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