Direct Costs and Indirect Costs MCQs with Answers PDF Download – Test 74

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

1. total cost
2. infeasible cost
3. fixed cost
4. 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:

1. sales margin
2. cost margin
3. Gross margin
4. income margin

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

1. targeted productivity
2. total factor productivity
3. partial productivity
4. unused productivity

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

1. $27,100
2. $37,100
3. $10,200
4. $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:

1. $126.32 per labor hour
2. $128.32 per labor hour
3. $130 per labor hour
4. $132 per labor hour