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

241. A standard that can be attained under efficient operating conditions, with allowances for normal losses, waste and machine downtime, is called:

     कAn ideal standard खA basic standard गAn attainable standard घA historical average
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

242. A favourable material price variance accompanied by an adverse material usage variance most likely indicates:

     कEfficient use of high-quality material खAn increase in the standard price गTheft of finished goods घPurchase of cheaper, lower-quality material that caused more wastage
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

243. The standard mix is 60% material A at Rs 10 per kg and 40% material B at Rs 20 per kg. Actual input of 1,000 kg consisted of 650 kg of A and 350 kg of B. What is the material mix variance?

     कRs 500 adverse खRs 1,000 favourable गRs 500 favourable घRs 1,500 adverse
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

244. Standard hours for actual output are 3,000, actual hours worked are 3,200, and the standard variable overhead rate is Rs 4 per hour. What is the variable overhead efficiency variance?

     कRs 800 adverse खRs 800 favourable गRs 12,800 adverse घRs 200 adverse
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

245. Budgeted sales were 5,000 units and actual sales 5,400 units. Standard contribution is Rs 12 per unit. Under marginal costing, what is the sales volume contribution variance?

     कRs 4,800 adverse खRs 5,400 favourable गRs 400 favourable घRs 4,800 favourable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

246. 4,000 units were sold at Rs 48 each against a standard selling price of Rs 50. What is the sales price variance?

     कRs 8,000 favourable खRs 2,000 adverse गRs 8,000 adverse घRs 192,000 adverse
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

247. The fixed overhead expenditure variance is the difference between:

     कAbsorbed fixed overhead and budgeted fixed overhead खStandard hours and actual hours at the standard rate गBudgeted fixed overhead and actual fixed overhead घActual output and budgeted output at standard cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

248. Budgeted output is 10,000 units with a standard fixed overhead rate of Rs 10 per unit; actual output is 11,000 units. What is the fixed overhead volume variance?

     कRs 10,000 adverse खRs 11,000 favourable गRs 10,000 favourable घRs 1,000 favourable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

249. 5,000 hours were worked and paid at a total of Rs 52,500. The standard rate is Rs 10 per hour and standard hours for actual output are 4,800. What are the labour rate and efficiency variances?

     कRate Rs 2,500 favourable; efficiency Rs 2,000 adverse खRate Rs 2,000 adverse; efficiency Rs 2,500 adverse गRate Rs 2,500 adverse; efficiency Rs 2,000 adverse घRate Rs 2,500 adverse; efficiency Rs 2,000 favourable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

250. Standard quantity of material 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 3,000 favourable खRs 3,300 adverse गRs 3,000 adverse घRs 2,000 adverse
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।