Costing

311. Total transferred-out cost plus normal spoilage is divided by number of goods units produced to calculate

cost per good units transferred out
cost per good units transferred in
revenue per good units transferred out
revenue per good units transferred in

Detailed SolutionTotal transferred-out cost

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plus normal spoilage is divided by number of goods units produced to calculate

312. Activity Ratio =

$$rac{{{ ext{Number of actual working days in a period}}}}{{{ ext{Number of working days in the budget period}}}} imes 100$$
$$rac{{{ ext{Standard hours for actual production}}}}{{{ ext{Actual hours worked}}}} imes 100$$

Detailed SolutionActivity Ratio =

313. The labour rate of pay variance can be calculated by which of the following equations?

Budgeted labour costs - Actual labour costs
(Standard hours - Actual hours) × Actual wage rate
(Standard wage rate - Actual wage rate) × Actual hours worked
(Standard wage rate - Actual wage rate) × Standard hours worked

Detailed

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SolutionThe labour rate of pay variance can be calculated by which of the following equations?

cost is considered as" class="read-more button" href="https://exam.pscnotes.com/mcq/strength-of-relationship-between-cost-driver-and-cost-is-considered-as/#more-55352">Detailed SolutionStrength of relationship between cost driver and cost is considered as

317. Consider the following. 1. Basic defensive and interval ratio 2. Current ratio 3. Super quick ratio 4. Quick ratio Arrange these ratios in sequence to reflect the liquidity in descending order.

2, 4, 3 and 1
1, 2, 4 and 3
4, 2, 3 and 1
3, 4, 1 and 2

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the liquidity in descending order." class="read-more button" href="https://exam.pscnotes.com/mcq/consider-the-following-1-basic-defensive-and-interval-ratio-2-current-ratio-3-super-quick-ratio-4-quick-ratio-arrange-these-ratios-in-sequence-to-reflect-the-liquidity-in-descending-order/#more-55343">Detailed SolutionConsider the following. 1. Basic defensive and interval ratio 2. Current ratio 3. Super quick ratio 4. Quick ratio Arrange these ratios in sequence to reflect the liquidity in descending order.

318. Variance used by managers to check whether company has performed well and properly implemented strategies is considered as

strategic implementation
proper implementation
performance evaluation
well evaluated

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class="youtube-subscribe-button"> Subscribe on YouTube implemented strategies is considered as" class="read-more button" href="https://exam.pscnotes.com/mcq/variance-used-by-managers-to-check-whether-company-has-performed-well-and-properly-implemented-strategies-is-considered-as/#more-55321">Detailed SolutionVariance used by managers to check whether company has performed well and properly implemented strategies is considered as

319. ‘EOQ’ is used in:

Inventory Management
Receivables Management
Cash Management
Ratio Analysis

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in:" class="read-more button" href="https://exam.pscnotes.com/mcq/eoq-is-used-in/#more-55308">Detailed Solution‘EOQ’ is used in:

320. A group items in ABC system of inventory control are

Small number of items with large rupee investment
Large number of items with large rupee investment
Large number of items with small money investment
Very high quality items

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ABC system of inventory control are" class="read-more button" href="https://exam.pscnotes.com/mcq/a-group-items-in-abc-system-of-inventory-control-are/#more-55297">Detailed SolutionA group items in ABC system of inventory control are
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