Which of the following statements describes the behaviour of fixed costs?
A. Costs that change when production volumes change
B. Costs that remain the same when production volumes change
Costs that change suddenly then remain stable over a range of production volumes
D. Costs that have a minimum value then increase with production volumes
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The budgeted cost of materials for 500 units of product X was $5.59 per unit.There was a variance of $350 (favourable). What was the actual cost of materials per unit?
A. $5.52
B. $6.29
C. $4.89
D. $5.66
Which of the following would be the best way to display budget against actual outcomes for the past year?
A. Bar chart
B. Line Graph
C. Pie Chart
D. Table
What is the double entry for the issue of direct materials from inventory?
A. Dr Material control account Cr Work in progress
B. Dr Material control account Cr Production overhead
C. Dr Work in progress Cr Material control account
Dr Production overhead Cr Material control account
Which TWO of the following are required in order to calculate the Economic Order Quantity (EOQ)?
A. Cost of holding a unit of inventory for the period
B. Average inventory
Cost of ordering a consignment
D. Purchases in the current period
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