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MBA Cost Accounting Practice Test 22

# Process Costing System MCQ (Multiple Choice Questions) PDF - 22

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The e-Book Process Costing System Multiple Choice Questions and Answers (MCQs), process costing system MCQs Quiz PDF download chapter 28-22 to learn online accounting degree courses. Study Process Costing quiz answers PDF, process costing system Multiple Choice Questions (MCQ Quiz) for online college degrees. The Process Costing System MCQs App Download: Free educational app for process costing system, variable and fixed overhead costs, learning growth perspective: quality improvements, fixed overhead cost variances, budget indirect costs and end of financial year test prep for online business administration and management degree.

The MCQs Total costs incur in a production process, is divided by total number of output units, to calculate the: cost of direct labor, cost of indirect labor, cost of direct material and unit costs with "Process Costing System" App Download (iOS & Android) Free to study online educational courses. Practice process costing questions and answers, Google eBook to download free sample for online schools for business management degrees.

## Process Costing System MCQ Questions : Quiz 22

MCQ 106: The total costs incur in a production process, is divided by total number of output units, to calculate the

A) cost of indirect labor
B) cost of direct labor
C) cost of direct material
D) unit costs

MCQ 107: The process of ensuring preventive measure to be done in all machines is classified as

A) potential price response
B) potential cost response
C) potential budget response
D) potential management response

MCQ 108: If the number of employees who left the job are 40, the total number of employees are 200, then the employee turnover ratio will be

A) 0.6
B) 0.5
C) 0.2
D) 0.7

MCQ 109: If an actual cost incurred is \$627500, the flexible budget amount is \$358750, then fixed overhead variance of flexible-budget will be

A) \$218,750
B) \$238,750
C) \$258,750
D) \$268,750

MCQ 110: In normal costing, the situation in which the allocated amount of indirect cost is greater than the incurred cost, is considered as

A) incurred indirect cost
B) over allocated indirect cost
C) applied indirect cost
D) applied direct cost

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