M C Q s D r i v e

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.

If target operating income is $45000 and contribution margin per unit is $500, then number of units must be sold to earn targeted operating incomes will be __________?
A 100 units
B 90 units
C 110 units
D 120 units
Correct Answer: 90 units
In two of the methods of costing, the operating income will be different if the __________?
A fixed cost does not change
B inventory changes
C inventory does not change
D fixed cost changes
Correct Answer: inventory changes
In normal costing, an actual quantity of cost allocation used base is multiplied to budgeted fixed overhead rates to calculate the ___________?
A indirect manufacturing overhead cost
B direct manufacturing overhead cost
C fixed manufacturing overhead cost
D variable manufacturing overhead cost
Correct Answer: fixed manufacturing overhead cost
The cost of manufactured goods is added into beginning inventory, and the amount equal to cost of sold goods are added into ___________?
A minus beginning inventory
B minus ending inventory
C plus ending inventory
D plus beginning inventory
Correct Answer: plus ending inventory
If the budgeted fixed cost is $40000 and budgeted fixed cost is $16 per unit, then budgeted denominator level will be __________?
A 3500 units
B 2500 units
C 3900 units
D 4900 units
Correct Answer: 2500 units
The direct material cost of goods sold is $8450, throughput contribution is $18650 then the revenues will be equal to __________?
A $27,100
B $37,100
C $10,200
D $12,200
Correct Answer: $27,100
An average figure, for particular period which provides zero meaning feedback to marketing manager, is termed as ____________?
A normal capacity utilization
B abnormal capacity utilization
C standard capacity utilization
D infinite capacity utilization
Correct Answer: normal capacity utilization
If the change in variable costing in operating income is $18000 and contribution margin per unit is $9000, then change in sold units will be __________?
A $2 per unit
B $3 per unit
C $4 per unit
D $5 per unit
Correct Answer: $2 per unit
The standard cost of allocation base, allowed to output achieved, is multiplied to standard variable overhead rate is to calculate __________?
A indirect manufacturing overhead cost
B direct manufacturing overhead cost
C fixed manufacturing overhead cost
D variable manufacturing overhead cost
Correct Answer: variable manufacturing overhead cost
Direct material cost of sold goods is subtracted from revenues to calculate __________?
A accrual contribution
B indirect contribution
C throughput contribution
D direct contribution
Correct Answer: throughput contribution