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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.

The standard quantity of input used for achieved output, which is multiplied to standard prices, to calculate variable direct manufacturing cost in __________?

A output costing

B standard costing

C achieved costing

D input costing

Review Detailed Answer

Correct Answer: standard costing

If the fixed budgeted manufacturing cost is $35000 and the budgeted production units are 7000, then budgeted fixed manufacturing cost per unit will be ___________?

A $20

B $5

C $10

D $15

Review Detailed Answer

Correct Answer: $5

If the revenues are $85000 and throughput contribution is $63700, then direct material cost of goods sold will be ___________?

A $21,300

B $148,700

C $138,700

D $118,700

Review Detailed Answer

Correct Answer: $21,300

If the per unit budgeted per unit cost is $165 and budgeted production units are 400 then fixed budgeted manufacturing costs will be ___________?

A $36,000

B $66,000

C $56,000

D $46,000

Review Detailed Answer

Correct Answer: $66,000

The capacity utilization of the business, to satisfy average customer demand over a specific period of time is classified as ____________?

A seasonal capacity utilization

B normal capacity utilization

C standard capacity utilization

D theoretical capacity utilization

Review Detailed Answer

Correct Answer: normal capacity utilization

The capacity of the company, which considers the operating interruptions such as holiday shutdown and maintenance time is called ___________?

A standard capacity

B actual capacity

C practical capacity

D theoretical costing

Review Detailed Answer

Correct Answer: practical capacity

The production volume variance under variable costing is ______________?

A must

B not a must

C non-inventoriable

D inventoriable

Review Detailed Answer

Correct Answer: must

The fixed manufacturing cost under variable costing is ____________?

A inventoriable

B non-inventoriable

C high dividend

D low dividend

Review Detailed Answer

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

Review Detailed Answer

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

Review Detailed Answer

Correct Answer: variable costing

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Management Sciences 5307 MCQs [All-Courses]

All Topics 5307

All Topics 5307

The standard quantity of input used for achieved output, which is multiplied to standard prices, to calculate variable direct manufacturing cost in __________?

If the fixed budgeted manufacturing cost is $35000 and the budgeted production units are 7000, then budgeted fixed manufacturing cost per unit will be ___________?

If the revenues are $85000 and throughput contribution is $63700, then direct material cost of goods sold will be ___________?

If the per unit budgeted per unit cost is $165 and budgeted production units are 400 then fixed budgeted manufacturing costs will be ___________?

The capacity utilization of the business, to satisfy average customer demand over a specific period of time is classified as ____________?

The capacity of the company, which considers the operating interruptions such as holiday shutdown and maintenance time is called ___________?

The production volume variance under variable costing is ______________?

The fixed manufacturing cost under variable costing is ____________?

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 __________?

The costing method, in which the variable manufacturing costs are treated as inventoriable cost is called ___________?