लागत र व्यवस्थापन लेखा – Cost & Management Accounting MCQ

लागत र व्यवस्थापन लेखा: प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

341. Standard quantity for actual output is 2,000 kg, actual quantity used is 2,200 kg and the standard price is Rs 15 per kg. What is the material usage variance?

     कRs 2,200 (Adverse) खRs 3,000 (Favourable) गRs 33,000 (Adverse) घRs 3,000 (Adverse)
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

342. A firm with spare capacity receives a special order for 1,000 units at Rs 70 each. Variable cost is Rs 60 per unit and full cost (including fixed overhead) is Rs 80 per unit. What is the effect on profit of accepting the order?

     कProfit increases by Rs 10,000 खProfit increases by Rs 70,000 गProfit is unchanged घProfit decreases by Rs 10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

343. Material in stock originally cost Rs 8,000. It has no other use and could be sold as scrap for Rs 2,000. What is its relevant cost for a special job?

     कRs 8,000 खRs 2,000 गRs 10,000 घRs 6,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

344. A component can be made at a variable cost of Rs 45 per unit plus apportioned (unavoidable) fixed cost of Rs 10 per unit, or bought for Rs 50 per unit. What should the firm do?

     कBe indifferent, since costs are equal खBuy it, saving Rs 10 per unit गBuy it, saving Rs 5 per unit घMake it, saving Rs 5 per unit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

345. Products P, Q, R and S earn contributions of Rs 40, Rs 30, Rs 50 and Rs 36 per unit and use 4 kg, 2 kg, 5 kg and 3 kg of a scarce material respectively. Which product should be ranked first?

     कQ खR गS घP
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

346. Production 10,000 units, sales 8,000 units, no opening stock. Fixed production overhead is absorbed at Rs 5 per unit. How does absorption costing profit compare with marginal costing profit?

     कAbsorption costing profit is higher by Rs 40,000 खBoth profits are the same गAbsorption costing profit is higher by Rs 10,000 घMarginal costing profit is higher by Rs 10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

347. When production exceeds sales (closing inventory higher than opening), profit under absorption costing compared with marginal costing will be:

     कThe same खHigher गLower घAlways zero
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

348. Contribution is Rs 200,000 and earnings before interest and tax (EBIT) are Rs 50,000. What is the degree of operating leverage?

     क1.33 ख5 ग4 घ0.25
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

349. Products A and B have contributions of Rs 10 and Rs 20 per unit and are sold in the ratio 3:1 (units). Fixed costs are Rs 50,000. What is the total break-even sales in units?

     क2,500 units ख5,000 units ग4,000 units घ3,333 units
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

350. If the variable cost per unit increases while selling price and fixed costs remain unchanged, the break-even point will:

     कRemain unchanged खDecrease गBecome zero घIncrease
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।