Question :
61)
What the net increase in operating income as a result : 1196089
61)
What is the net increase in operating income as a result of the price-recovery component? 61)
______ A)
$60,250 favourable B)
$44,750 unfavourable C)
$105,000 favourable D)
$44,750 favourable E)
$60,250 unfavourable
62)
What is the productivity component of change in operating income? 62)
______ A)
$44,750 favourable B)
$60,250 favourable C)
$105,000 favourable D)
$60,250 unfavourable E)
$11,375 favourable
63)
Which of the following is TRUE, concerning Uncertainty? 63)
______ A)
the higher the level of uncertainty about the relationship between resources used and outputs, the more likely the cost will classified as a discretionary cost B)
the higher the level of uncertainty about the relationship between resources used and outputs, the less likely the cost will classified as a discretionary cost C)
the higher the level of uncertainty about the relationship between resources used and outputs, the more likely a cause-and-effect relationship will exist D)
the higher the level of uncertainty about the relationship between resources used and outputs, the less likely a cause-and-effect relationship will exist, and the more likely the cost will classified as a discretionary cost E)
the higher the level of uncertainty about the relationship between resources used and outputs, the less likely a cause-and-effect relationship will exist
64)
Unused capacity is difficult to determine for 64)
______ A)
engineered costs. B)
discretionary costs. C)
both engineered and discretionary costs. D)
neither engineered nor discretionary costs.
65)
The lower the inputs for a given set of outputs or the higher the outputs for a given set of inputs, the higher the level of 65)
______ A)
labour costs and productivity. B)
standard costs. C)
labour costs. D)
productivity. E)
sales.
66)
Partial productivity multiplied by the quantity of input used results in 66)
______ A)
actual output. B)
a ratio. C)
productivity. D)
budgeted output. E)
expected production.
67)
________ measures the relationship between actual inputs used and actual outputs achieved. 67)
______ A)
Total factor productivity B)
Productivity C)
Labour yield D)
Product yield variance E)
Partial productivity
68)
The ratio of the quantity of output produced divided by the quantity of a single input used, is called 68)
______ A)
Productivity. B)
Total factor productivity. C)
Productivity variance. D)
Product yield variance. E)
Partial productivity.
69)
Frazier Company provided the following information.
Budgeted input19,500 litres
Actual input17,900 litres
Budgeted production20,000 units
Actual production19,000 units
What is the partial productivity ratio? 69)
______ A)
1.12 units per litre B)
0.97 unit per litre C)
1.02 units per litre D)
1.06 units per litre E)
1.71 units per litre
70)
Germaine Company provided the following information.
Budgeted input 9,750 litres
Actual input 8,950 litres
Budgeted production10,000 units
Actual production 9,500 units
What is the partial productivity ratio? 70)
______ A)
1.12 units per litre B)
1.02 units per litre C)
0.97 unit per litre D)
1.06 units per litre E)
1.71 units per litre
