BBA Cost Accounting Competitive Exam MCQs – Mock Test 171

Inventory Costing Methods Notes Questions with Answers PDF Download – Test 171

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Inventory Costing Methods MCQs – Mock Test 171 PDF Download

MCQ 851: The capacity of the operations in company, which does not consider shutdown periods and interruptions, in operations is considered as:

normal capacity
theoretical costing
standard capacity
actual capacity

MCQ 852: If the difference in costs is $9000 and the difference in machine hours is $15000, then slope coefficient would be:

1.24
0.24
0.6
1.667

MCQ 853: The cost which is excluded from inventoriable costs in variable costing method is called:

variable factory overheads
fixed manufacturing cost
variable manufacturing costs
fixed factory overheads

MCQ 854: If an actual selling price is $400, an actual result is $250 and an actual units sold are 500, then the selling price variance will be:

$45,000
$55,000
$75,000
$65,000

MCQ 855: The cost of abnormal spoilage is not treated as:

conversion costs
sunk costs
inventoriable costs
non inventoriable costs

BBA Cost Accounting Notes App & eBook – Inventory Costing Methods Competitive Exam

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