BBA Finance Courses

MBA Cost Accounting Exam Prep

MBA Cost Accounting Practice Test 94

# Variable Cost MCQ Questions PDF - 94

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## Accounting: Variable Cost MCQ Quiz

MCQ: The total revenues is subtracted from total variable costs to calculate

A) revenue margin
B) variable margin
C) contribution margin
D) divisor margin

MCQ: The factors that affect the demand of the customers include

A) cyclical factors
B) seasonal factors
C) trend factors
D) all of above

MCQ: In a normal accounting period, an allocated amount of indirect cost is \$700 and an actual amount is \$800, then this can be classified as

A) under allocated indirect cost
B) over allocated direct cost
C) over allocated budget
D) under allocated budget

MCQ: In a joint process of production, a product which yields high volume of sales as compared to total sales volume of other products is known as

A) incremental product
B) sunk product
C) main product
D) split off product

MCQ: The fixed direct manufacturing cost is calculated, by multiplying standard prices for standard quantity of allowed input for actual output in

A) input costing
B) output costing
C) standard costing
D) achieved costing

### Mock Tests: MBA Cost Accounting Course Prep

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