Costing

41. In transport costing . . . . . . . . charges vary more or less in direct proportion to kilometers run.

running
petrol
drivers salary
tax

Detailed SolutionIn transport costing . . .

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75.5c-23.5 6.3-42 24.9-48.3 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

. . . . . charges vary more or less in direct proportion to kilometers run.

43. Economic capacity of a plant represents its:

maximum physical output level
average output level over a period
break-even output and sales level
output level that equates the average and the marginal costs

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of a plant represents its:" class="read-more button" href="https://exam.pscnotes.com/mcq/economic-capacity-of-a-plant-represents-its/#more-56371">Detailed SolutionEconomic capacity of a plant represents its:

44. Supplies, plant maintenance, plant rent, plant insurance and cleaning labour comes under which type of costs?

labour costs
factory overhead costs
finished costs
manufacturing costs

Detailed SolutionSupplies, plant maintenance, plant rent,

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plant insurance and cleaning labour comes under which type of costs?

45. The actual output of 162,500 units and actual fixed costs of Rs 87000 were exactly as budgeted. However, the actual expenditure of Rs 300,000 was Rs 18,000 over budget. What was the budget variable cost per unit?

Rs 1.20
Rs 1.31
Rs1.42
Rs 1.50

Detailed SolutionThe actual output of 162,500 units and actual fixed costs of Rs 87000 were exactly

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as budgeted. However, the actual expenditure of Rs 300,000 was Rs 18,000 over budget. What was the budget variable cost per unit?

46. Service costing is not used in one of the following:

Electricity
Hospitals
Transport
Electronics

Detailed

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SolutionService costing is not used in one of the following:

47. Continuous stock taking is a part of ________.

annual stock taking
perpetual inventory
ABC analysis
VED analysis

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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 href="https://exam.pscnotes.com/mcq/continuous-stock-taking-is-a-part-of-________/#more-56330">Detailed SolutionContinuous stock taking is a part of ________.

48. Process cost is ascertained and recorded in ________.

balance sheet
profit and loss a/c
separate statement
separate ledger a/c

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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 href="https://exam.pscnotes.com/mcq/process-cost-is-ascertained-and-recorded-in-________/#more-56314">Detailed SolutionProcess cost is ascertained and recorded in ________.

49. . . . . . . . . is used primarily for control of spare parts.

ABC Analysis
JIT Inventory System
VED Analysis
Perpetual Inventory System

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control of spare parts." class="read-more button" href="https://exam.pscnotes.com/mcq/is-used-primarily-for-control-of-spare-parts/#more-56309">Detailed Solution. . . . . . . . is used primarily for control of spare parts.

50. “Calculate the most appropriate unit cost for a distribution division of a multinational company using the following information. Miles travelled 636,500 Tonnes carried 2,479 Number of drivers 20 Hours worked by drivers 35,520 Tonnes miles carried 375,200 Cost incurred 562,800”

Rs .88
Rs 1.50
Rs 15.84
Rs28, 140

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Tonnes miles carried 375,200 Cost incurred 562,800”" class="read-more button" href="https://exam.pscnotes.com/mcq/calculate-the-most-appropriate-unit-cost-for-a-distribution-division-of-a-multinational-company-using-the-following-information-miles-travelled-636500-tonnes-carried-2479-number-of-drivers-20-hou/#more-56305">Detailed Solution“Calculate the most appropriate unit cost for a distribution division of a multinational company using the following information. Miles travelled 636,500 Tonnes carried 2,479 Number of drivers 20 Hours worked by drivers 35,520 Tonnes miles carried 375,200 Cost incurred 562,800”
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