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Management Sciences 5307 MCQs [All-Courses]

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Management Sciences focuses on the planning, organizing, leading, and controlling of resources to achieve organizational goals.This subject is highly important for competitive exams, academic study, and professional careers in the business and public sectors.

All Topics  5307

The fixed manufacturing cost under variable costing is ____________?
A inventoriable
B non-inventoriable
C high dividend
D low dividend
Correct Answer: inventoriable
If the selling price is $5000, variable manufacturing cost per unit is $1500 and variable marketing cost per unit is $500, then contribution margin per unit will be __________?
A $7,000
B $3,000
C $4,000
D $5,000
Correct Answer: $3,000
The costing method, in which the variable manufacturing costs are treated as inventoriable cost is called ___________?
A manufacturing costing
B absorption costing
C variable costing
D labor costing
Correct Answer: variable costing
In absorption costing, the managers may increase operating income by producing ____________?
A more sales
B more inventory units
C less inventory units
D less sales
Correct Answer: more inventory units
The numerator of the fixed manufacturing cost rate is ___________?
A variable manufacturing cost
B budgeted fixed manufacturing cost
C adjusted manufacturing cost
D unadjusted labor cost
Correct Answer: budgeted fixed manufacturing cost
In an actual quantity of cost allocation used, base is multiplied to an actual fixed overhead rates, to calculate ___________?
A fixed manufacturing overhead cost
B variable manufacturing overhead cost
C indirect manufacturing overhead cost
D direct manufacturing overhead cost
Correct Answer: fixed manufacturing overhead cost
The fixed budgeted manufacturing cost is $45000 and the budgeted production units are 900, then budgeted fixed manufacturing cost per unit will be ____________?
A $200
B $150
C $50
D $100
Correct Answer: $50
The number of units, must be sold to earn targeted operating income are calculated by dividing the total fixed cost operating income and ____________?
A marginal cost per unit
B variable cost per unit
C fixed cost per unit
D contribution margin per unit
Correct Answer: contribution margin per unit
The fixed direct manufacturing cost is calculated, by multiplying standard prices for standard quantity of allowed input for actual output in ___________?
A input costing
B output costing
C standard costing
D achieved costing
Correct Answer: standard costing
The factors that affect the demand of the customers include __________?
A cyclical factors
B seasonal factors
C trend factors
D all of above
Correct Answer: all of above
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