Costing

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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class="screen-reader-text">An increase in fixed costs will result, in which of the following?

283. Packing cost is ________.

production cost
selling cost
administration cost
distribution cost

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class="screen-reader-text">Packing cost is ________.

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 SolutionSuccess of cost reduction initiatives are evaluated by accurate

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

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

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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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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" 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 SolutionMatch 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

287. Product which requires large amount of resources, but incur low per unit cost is classified as

product under costing
product over costing
expected under cost
expected over cost

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unit cost is classified as" class="read-more button" href="https://exam.pscnotes.com/mcq/product-which-requires-large-amount-of-resources-but-incur-low-per-unit-cost-is-classified-as/#more-55837">Detailed SolutionProduct which requires large amount of resources, but incur low per unit cost is classified as

288. Cost of sales plus profit is _______.

selling price
value of finished product
value of goods produced
value of stocks

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is _______." class="read-more button" href="https://exam.pscnotes.com/mcq/cost-of-sales-plus-profit-is-_______/#more-55827">Detailed SolutionCost of sales plus profit is _______.

289. Departmentalization of overhead is known as ________.

primary distribution
secondary distribution
absorption
allocation

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button" href="https://exam.pscnotes.com/mcq/departmentalization-of-overhead-is-known-as-________/#more-55821">Detailed SolutionDepartmentalization of overhead is known as ________.

290. The basis for the payment of cash by contractee under contract is ________.

work certified
work uncertified
contract cost
value of plant used in the contract

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class="read-more button" href="https://exam.pscnotes.com/mcq/the-basis-for-the-payment-of-cash-by-contractee-under-contract-is-________/#more-55814">Detailed SolutionThe basis for the payment of cash by contractee under contract is ________.
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