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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 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
The method of inventory costing, in which all variable and fixed manufacturing cost is considered as inventoriable cost can be termed as __________?
A absorption costing
B variable costing
C fixed costing
D manufacturing cost
Correct Answer: absorption costing
The difference between absorption and variable costing is the accountability of ___________?
A direct overhead
B indirect overhead cost
C fixed manufacturing cost
D variable manufacturing cost
Correct Answer: fixed manufacturing cost
Throughout the period costs, costing methods are treated as ___________?
A manufacturing in period
B expenses of period
C incurred in period
D accrual in period
Correct Answer: expenses of period
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