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MBA Cost Accounting Certification Exam Tests

MBA Cost Accounting Practice Test 37

# Building Block Concepts of Costing Systems Quiz Questions and Answers PDF - 37

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## Building Block Concepts of Costing Systems Questions and Answers : Quiz 37

MCQ 181: The process of assigning the direct or indirect cost to any cost object is known as

A) cost assignment
B) cost expectation
C) event assignment
D) probability assignment

MCQ 182: The weak relationship between cost and cost driver is indicated on a regression line, which is

A) curved
B) slightly sloped
C) completely sloped
D) dotted

MCQ 183: An unfavorable volume-production variance is used to measure the amount of

A) fixed setup cost
B) total setup cost
C) variable setup cost
D) total overhead cost

MCQ 184: The fixed cost is added to target operating income and then divided to contribute margin per unit to calculate

A) quantity of units required to sold
B) selling of units
C) sold units
D) contributed units

MCQ 185: If the current assets are \$250000 and the current liabilities are \$135500, then the working capital would be

A) \$3,855,500
B) \$314,500
C) \$214,500
D) \$114,500

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