21. An opportunity cost does not involve . . . . . . . .

cash outlays
direct cost
indirect cost
None of the above

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class="read-more button" href="https://exam.pscnotes.com/mcq/an-opportunity-cost-does-not-involve/#more-49154">Detailed SolutionAn opportunity cost does not involve . . . . . . . .

22. The primary difference between a fixed budget and a variable (flexible) budget is that a fixed budget:

Includes only fixed costs, while a variable budget includes only variable costs
Is concerned only with future acquisitions of fixed assets, while a variable budget is concerned with expenses which vary with sales
Cannot be changed after the period begins, while a variable budget can be changed after the period begins
Is a plan for a single level of sales (or other measure of activity), while a variable budget consists of several plans, one for each of several levels of sales (or other measure of activity)

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48.6-11.4 42.9-11.4 132.3-11.4 132.3s0 89.4 11.4 132.3c6.3 23.7 24.8 41.5 48.3 47.8C117.2 448 288 448 288 448s170.8 0 213.4-11.5c23.5-6.3 42-24.2 48.3-47.8 11.4-42.9 11.4-132.3 11.4-132.3s0-89.4-11.4-132.3zm-317.5 213.5V175.2l142.7 81.2-142.7 81.2z"/> Subscribe on YouTube
title="The primary difference between a fixed budget and a variable (flexible) budget is that a fixed budget:" class="read-more button" href="https://exam.pscnotes.com/mcq/the-primary-difference-between-a-fixed-budget-and-a-variable-flexible-budget-is-that-a-fixed-budget/#more-49149">Detailed SolutionThe primary difference between a fixed budget and a variable (flexible) budget is that a fixed budget:

23. The difference between fixed and variable cost has a special significance in the preparation of:

flexible budget
master budget
cash budget
sales budget

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special significance in the preparation of:" class="read-more button" href="https://exam.pscnotes.com/mcq/the-difference-between-fixed-and-variable-cost-has-a-special-significance-in-the-preparation-of/#more-49138">Detailed SolutionThe difference between fixed and variable cost has a special significance in the preparation of:

24. Abnormal process loss can be transferred to ________.

costing profit and loss a/c
financial profit and loss a/c
manufacturing
trading

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href="https://exam.pscnotes.com/mcq/abnormal-process-loss-can-be-transferred-to-________/#more-49136">Detailed SolutionAbnormal process loss can be transferred to ________.

25. Which of the following statements is correct in regards to Kaijen costing? 1. It is a system of cost reduction. 2. It is a system of continuous improvement without negative effects on the quality, staff and security. Select the correct answer:

Only 1
Only 2
Both 1 and 2
Neither 1 nor 2

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to Kaijen costing? 1. It is a system of cost reduction. 2. It is a system of continuous improvement without negative effects on the quality, staff and security. Select the correct answer:" class="read-more button" href="https://exam.pscnotes.com/mcq/which-of-the-following-statements-is-correct-in-regards-to-kaijen-costing-1-it-is-a-system-of-cost-reduction-2-it-is-a-system-of-continuous-improvement-without-negative-effects-on-the-quality-sta/#more-49126">Detailed SolutionWhich of the following statements is correct in regards to Kaijen costing? 1. It is a system of cost reduction. 2. It is a system of continuous improvement without negative effects on the quality, staff and security. Select the correct answer:

26. Halsey premium plan is based on

time taken
quantity of work
time saved
quality of work

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button" href="https://exam.pscnotes.com/mcq/halsey-premium-plan-is-based-on/#more-49121">Detailed SolutionHalsey premium plan is based on

27. If an actual indirect cost incurred is $25000 and indirect cost allocated is $23000, then over allocated indirect cost would be

$48,000
-$2000
$2,000
-$48000

Detailed SolutionIf an actual indirect

cost incurred is $25000 and indirect cost allocated is $23000, then over allocated indirect cost would be

28. Deviations between estimated regression line and vertical deviations are classified as

fixed terms
indexed terms
variable terms
residual terms

Detailed

SolutionDeviations between estimated regression line and vertical deviations are classified as

29. A manager, who is responsible for both cost and revenues belongs to department of

cost center
revenue center
profit center
investment center

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11.4-132.3 11.4-132.3s0-89.4-11.4-132.3zm-317.5 213.5V175.2l142.7 81.2-142.7 81.2z"/> Subscribe on YouTube class="screen-reader-text">A manager, who is responsible for both cost and revenues belongs to department of

30. If purchase order lead time is 35 minutes and number of units sold per time is 400 units, then reorder point will be

14000 units
14500 units
15000 units
15500 units

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be" class="read-more button" href="https://exam.pscnotes.com/mcq/if-purchase-order-lead-time-is-35-minutes-and-number-of-units-sold-per-time-is-400-units-then-reorder-point-will-be/#more-49063">Detailed SolutionIf purchase order lead time is 35 minutes and number of units sold per time is 400 units, then reorder point will be


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