Throughput Costing Notes Questions with Answers PDF Download – Test 135

MCQ 671: If the revenues are $85000 and throughput contribution is $63700, then direct material cost of goods sold will be:

1. $21,300
2. $148,700
3. $138,700
4. $118,700

MCQ 672: The manager who is responsible for investments of the company, its costs and revenues is known as:

1. profit center
2. investment center
3. cost center
4. revenue center

MCQ 673: The residual material which results from manufacturing products is called:

1. reduced work
2. spoilage
3. rework
4. scrap

MCQ 674: If the budgeted total cost in fixed overhead is $465200 and the budgeted total quantity is $8750, then budgeted fixed overhead cost per unit will be:

1. $83.17
2. $73.17
3. $53.17
4. $63.17

MCQ 675: An example of customer perspective in balanced scorecard is:

1. employee turnover rates
2. operating capabilities and number of patents
3. operating income and revenue growth
4. customer satisfaction and market share