MBA Cost Accounting Practice Test 74

Direct Costs and Indirect Costs MCQ (Multiple Choice Questions) PDF - 74

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Direct Costs & Indirect Costs Questions and Answers PDF Download: Quiz 74

MCQ 366: The cost which remains unchanged, in proportion to level the total volume of production is classified as

A) total cost

B) infeasible cost

C) fixed cost

D) variable cost

MCQ 367: In cost accounting, the financial way of charging price for product above the cost, of acquiring or producing the goods is known as

A) sales margin

B) cost margin

C) Gross margin

D) income margin

MCQ 368: The quantity of produced output is divided by quantity of used input to calculate

A) targeted productivity

B) total factor productivity

C) partial productivity

D) unused productivity

MCQ 369: The direct material cost of goods sold is $8450, throughput contribution is $18650 then the revenues will be equal to

A) $27,100

B) $37,100

C) $10,200

D) $12,200

MCQ 370: If the budgeted total direct labor hours are 3800 and budgeted direct labor cost is $480000, then the budgeted direct labor cost rate will be

A) $126.32 per labor hour

B) $128.32 per labor hour

C) $130 per labor hour

D) $132 per labor hour

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