MBA Cost Accounting Practice Test 73

Planning of Variable and Fixed Overhead Costs Quiz Questions PDF Download - 73

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Accounting: Planning of Variable & Fixed Overhead Costs Quiz PDF Download

MCQ: The costing technique, which traces direct costs by multiplying price rate for producing actual outputs is known as

A) constant costing

B) standard costing

C) unit costing

D) batch costing

MCQ: The number of employees that indicate high ratings of satisfaction, divided by number of surveyed employees are to calculate

A) employee satisfaction

B) employee turnover

C) employee training

D) employee failures

MCQ: An estimated cost per unit in long run, which enables the company to achieve it's per unit target, operating income is classified as

A) target operating income per unit

B) target cost per unit

C) total current full cost

D) total cost per unit

MCQ: The quantity or number of units of different products that together make up total sales of the company is called

A) sales mix

B) product mix

C) unit mix

D) quantity mix

MCQ: The process of tracing the direct costs and allocation of indirect costs is known as

A) cost assignment

B) direct assignment

C) indirect assignment

D) economic assignment

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