Under absorption costing, which of the following bases would be BEST suited to the apportionment of building maintenance costs?
A. Units produced
B. Labour hours
C. Floor area
D. Number of employees
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Which costs are used to calculate a predetermined absorption rate?
Actual
B. Previous year's actual
C. Budget
D. A mixture
Which of the following shows how to calculate the contribution of a product?
A. Sales income – fixed costs = contribution
B. Fixed costs + variable costs = contribution
C. Sales income – all costs = contribution
D. Sales income – variable cost = contribution
Which of the following statements relating to absorption costing and marginal costing is TRUE?
A. Inventory value is higher under marginal costing
B. Marginal costing includes all the costs of production
C. Marginal costing values inventory at the total variable cost
D. Marginal costing includes an element of fixed costs
When considering marginal costing and absorption costing, if inventory levels increase during a period, which of the following statements is TRUE?
A. Marginal costing will show a higher profit
B. The profit shown by both methods of accounting will be the same
C. An adjustment will be required
D. Absorption costing will show a higher profit
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