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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

If the contribution margin is $12000, the total variable cost is $7000, then the total revenue will be _____________?
A $5,000
B −$5000
C $19,000
D −$19000
Correct Answer: $5,000
If the fixed setup cost is $32000 and the variable setup cost is $12000, then the setup cost will be ___________?
A $20,000
B $34,000
C $44,000
D $35,000
Correct Answer: $44,000
If the fixed cost is $30000, the contribution margin percentage is 40%, then the breakeven revenue will be ____________?
A $120,000
B $75,000
C $12,000
D $175,000
Correct Answer: $75,000
If fixed overhead allocated for actual output units is $36000 and the production volume variance is $7000, then budgeted fixed overhead will be __________?
A $43,000
B $42,000
C $29,000
D $19,000
Correct Answer: $43,000
The variable cost per unit is multiplied to the quantity of sold units to calculate ____________?
A per unit cost
B variable cost
C fixed cost
D multiple cost
Correct Answer: variable cost
The difference between actual quantity and budgeted quantity of cost allocation base is classified as __________?
A fixed overhead efficiency variance
B variable overhead efficiency variance
C variable overhead manufacturing variance
D fixed overhead manufacturing variance
Correct Answer: variable overhead efficiency variance
The contribution margin per unit is multiplied to number of units sold to calculate _____________?
A revenue margin
B variable margin
C contribution margin
D divisor margin
Correct Answer: contribution margin
The lump sum cost that remains unchanged in total despite of changes in total volume is classified as __________?
A unchanged price
B unchanged cost
C fixed overhead cost
D variable overhead cost
Correct Answer: fixed overhead cost
If the variable cost is $50000 and the fixed cost is $30000, then the operating income would be _____________?
A $80,000
B $160,000
C $16,000
D $20,000
Correct Answer: $20,000
The third step in developing operating budget is to __________?
A choose the budgeting period
B select allocation bases
C identify variable overhead cost
D compute the per unit rate
Correct Answer: identify variable overhead cost
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