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# Strategic Analysis: Operating Income Quiz PDF: Questions and Answers - 31

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The Strategic Analysis Operating Income Quiz Questions and Answers PDF, Strategic Analysis Operating Income Quiz Answers PDF Download e-Book Ch. 3-31 to solve MBA Cost Accounting Practice Tests. Learn Balanced Scorecard and Strategic Profitability Analysis MCQ Questions PDF, Strategic Analysis Operating Income Multiple Choice Questions (MCQ Quiz) to learn certification courses online. The Strategic Analysis: Operating Income Quiz App Download: Free educational app for strategic analysis: operating income, budgets and budgeting cycle, static budget variance, process costing system, types of spoilage test prep for online BBA degree.

The Quiz: An amount of available capacity other than employed capacity, to meet customer's demand, is classified as; "Strategic Analysis: Operating Income" App (iOS & Android) with answers: Budgeted capacity; Targeted capacity; Recovery capacity; Unused capacity; for online BBA degree. Study Balanced Scorecard and Strategic Profitability Analysis Questions and Answers, Google eBook to download free sample for business management degree online.

## Strategic Analysis: Operating Income Questions and Answers : Quiz 31

MCQ 151:

An amount of available capacity other than employed capacity, to meet the customer's demand, is classified as

1. targeted capacity
2. budgeted capacity
3. recovery capacity
4. unused capacity
MCQ 152:

In master budgeting, the cost drivers for manufacturing overhead costs are

1. direct manufacturing labor-hours
2. setup labor-hours
3. budgeted labor-hours
4. both a and b
MCQ 153:

The difference between actual result and corresponding amount of flexible budget, on the basis of actual level of output is classified as

1. sales mix variance
2. sales volume variance
3. flexible budget variance
4. static budget variance
MCQ 154:

A unit cost calculated in costing system, by assigning total costs incurred to many similar units is categorized as

1. accounting period costing system
2. process costing system
3. job costing system
4. none of above
MCQ 155:

The units of normal spoilage are divided to total completed units, rather than total actual produced units to calculate

1. normal spoilage rates
2. abnormal spoilage rates
3. normal scrap rates
4. abnormal scrap rates

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