Cost Accounting MCQs – Certification Test 72

Use of Variances Quiz (Question 72) – App & e-Book Download

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MCQ 72: The consideration of decreased operating income relative to budgeted amount, in static budget is classified as:

revenue variance
cost variance
favorable variance
unfavorable variance

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Cost Accounting Quiz App & e-Book – Use of Variances Entry Tests

Contribution Margin versus Gross Margin Test 83

CVP Analysis Test 84

Job Costing and Spoilage Test 85

Inventory Costing Methods Test 86

Responsibility and Controllability Test 87

Estimating Cost Function using Quantitative Analysis Test 88

Broad Averaging and Consequence Test 89

Budgets and Budgeting Cycle Test 90

Variable and Fixed Overhead Costs Test 91

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