an auto par for the year s 4.00 per uni 270,000 per year d to units in sal B) ev
ID: 2577178 • Letter: A
Question
an auto par for the year s 4.00 per uni 270,000 per year d to units in sal B) evaluate performance over a quarterly period rather than a single year D) implement absorption costing across all departments 11) Throughput contri eguals A) variable costs minus fixed costs B) revenues minus all direct labor costs C) revenues minus all direct material cost of goods sold D) revenues minus manufacturing overhead 12) is based on the level of capacity utilization that satisfies average customer demand o periods generally longer than one year A) Practical capacity B) Theoretical capacity C) Master-budget capacity utilization D) Normal capacity utilization 13) The variable overhead spending variance measures the difference between , multi the actual quantity of variable overhead cost-allocation base used. A) the actual variable overhead cost per unit and the budgeted variable overhead cost per unit B) the standard variable overhead cost rate and the budgeted variable overhead cost rate C)the actual variable overhead cost per unit and the budgeted fixed overhead cost per unit D) the actual quantity per unit and the budgeted quantity per unit 14) The variable overhead flexible-budget variance can be further subdivided into the A) price variance and the efficiency variance Pepper Cost Accounting Fall 2017Explanation / Answer
9.
Option c is correct=$25
Explanation:
Inventorioable cost per unit under variable costing:
=Direct material + direct labour + variable manufacturing costs
=$20+$4+$1
=$25 per unit
10 incorporate a carrying charge for inventory in the internal accounting system.
11. Option c=revenue minus all direct material cost of goods sold.
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