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Management Sciences 5307 MCQs [All-Courses]

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 the contribution margin per unit is $16700 and the change in sold quantity of units is 20, then change in variable costing operating income will be _________?

A 635 units

B 735 units

C 835 units

D 334 units

Review Detailed Answer

Correct Answer: 334 units

The throughput contribution is added into direct material cost of goods sold to calculate _________?

A indirect material

B revenues

C expenses

D direct material

Review Detailed Answer

Correct Answer: revenues

If the direct material cost of sold goods is $4500 and revenues are $9000, then the contribution margin would be _________?

A −$13500

B $4,500

C −$4500

D $13,500

Review Detailed Answer

Correct Answer: $4,500

In accounting terms, the term capacity refers to ____________?

A upper limit

B lower limit

C zero limit

D minimal cost

Review Detailed Answer

Correct Answer: upper limit

The difference between master budget capacity and practical capacity is considered as ________?

A normal used capacity

B unplanned and unused capacity

C planned unused capacity

D unplanned used capacity

Review Detailed Answer

Correct Answer: planned unused capacity

If the budgeted fixed cost is $48000 and per unit budgeted denominator level is 1200 units, then budgeted fixed cost would be __________?

A $50

B $45

C $55

D $40

Review Detailed Answer

Correct Answer: $40

If the change in variable costing in operating income is $9000 and contribution margin per unit is $6000, then change in sold units would be __________?

A $2.5 per unit

B $1.5 per unit

C $3.5 per unit

D $5.5 per unit

Review Detailed Answer

Correct Answer: $1.5 per unit

The capacity of the operations in company, which does not consider shutdown periods and interruptions, in operations is considered as ________?

A normal capacity

B theoretical costing

C standard capacity

D actual capacity

Review Detailed Answer

Correct Answer: theoretical costing

The production volume variance under absorption costing:

A must be inventoriable

B must exist

C must not exist

D non-inventoriable

Review Detailed Answer

Correct Answer: must not exist

The theoretical capacity of the company considers ideal goal of ___________?

A normal utilization

B standard utilization

C capacity utilization

D actual utilization

Review Detailed Answer

Correct Answer: capacity utilization

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Management Sciences 5307 MCQs [All-Courses]

All Topics 5307

All Topics 5307

If the contribution margin per unit is $16700 and the change in sold quantity of units is 20, then change in variable costing operating income will be _________?

The throughput contribution is added into direct material cost of goods sold to calculate _________?

If the direct material cost of sold goods is $4500 and revenues are $9000, then the contribution margin would be _________?

In accounting terms, the term capacity refers to ____________?

The difference between master budget capacity and practical capacity is considered as ________?

If the budgeted fixed cost is $48000 and per unit budgeted denominator level is 1200 units, then budgeted fixed cost would be __________?

If the change in variable costing in operating income is $9000 and contribution margin per unit is $6000, then change in sold units would be __________?

The capacity of the operations in company, which does not consider shutdown periods and interruptions, in operations is considered as ________?

The production volume variance under absorption costing:

The theoretical capacity of the company considers ideal goal of ___________?