Costing Archives

281. Economic Batch Quantity depends on . . . . . . . . and . . . . . . . . costs.

material, labour

set-up costs, carrying

transportation, carrying

warehousing, labour

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. . costs." class="read-more button" href="https://exam.pscnotes.com/mcq/economic-batch-quantity-depends-on-and-costs/#more-55924">Detailed Solution

282. An increase in fixed costs will result, in which of the following?

A decrease in the contribution sales ratio

A decrease in the contribution per point

An increase in the break-even point sales level

An increase in the margin of safety

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the following?" class="read-more button" href="https://exam.pscnotes.com/mcq/an-increase-in-fixed-costs-will-result-in-which-of-the-following/#more-55905">Detailed Solution

283. Packing cost is ________.

production cost

selling cost

administration cost

distribution cost

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284. Success of cost reduction initiatives are evaluated by accurate

cyclical factors

indexed technique

price estimation

cost estimation

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class="read-more button" href="https://exam.pscnotes.com/mcq/success-of-cost-reduction-initiatives-are-evaluated-by-accurate/#more-55899">Detailed Solution

285. When the completion stage of a contract is less than $$\frac{1}{4},$$ the total expenditure on the contract is transferred to . . . . . . . . account.

Work-in-progress

Profit and loss account

Miscellaneous account

None of these

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Detailed SolutionWhen the completion stage of a contract is less than $$\frac{1}{4},$$ the total

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expenditure on the contract is transferred to . . . . . . . . account.

286. Match the following. List-I (Variances) List-II (Formulae) a. MCV 1. SP (RSQ – AQ) b. MPV 2. SP (SQ – AQ) c. MUV 3. AQ consumed (SP – AP) d. MMV 4. SC – AC

a-4, b-3, c-2, d-1

a-2, b-1, c-4, d-3

a-4, b-1, c-2, d-3

a-3, b-4, c-2, d-1

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AQ) b. MPV 2. SP (SQ – AQ) c. MUV 3. AQ consumed (SP – AP) d. MMV 4. SC – AC" class="read-more button" href="https://exam.pscnotes.com/mcq/match-the-following-list-i-variances-list-ii-formulae-a-mcv-1-sp-rsq-aq-b-mpv-2-sp-sq-aq-c-muv-3-aq-consumed-sp-ap-d-mmv-4-sc-ac/#more-55859">Detailed Solution