Cost Allocation, Customer Profitability And Sales Variance Analysis MCQs

Option A: discretionary channel costs

Option B: corporate-sustaining costs

Option C: distribution-channel costs

Option D: customer-sustaining costs

Correct Answer: customer-sustaining costs ✔

Option A: $3,000

Option B: $300

Option C: $4,700

Option D: $4,500

Correct Answer: $300 ✔

Option A: customer sustaining costs

Option B: customer output unit-level costs

Option C: customer batch-level costs

Option D: corporate sustaining costs

Correct Answer: customer output unit-level costs ✔

Option A: human resource management costs

Option B: corporate administration costs

Option C: treasury costs

Option D: discretionary costs

Correct Answer: discretionary costs ✔

Option A: customer cost hierarchy

Option B: customer profitability hierarchy

Option C: treasury costing hierarchy

Option D: partial costing hierarchy

Correct Answer: customer cost hierarchy ✔

Option A: partial productivity analysis

Option B: treasury cost analysis

Option C: customer profitability analysis

Option D: customer cost analysis

Correct Answer: customer profitability analysis ✔

Option A: sales mix variance

Option B: sales volume variance

Option C: flexible budget variance

Option D: static budget variance

Correct Answer: static budget variance ✔

Option A: $8,000

Option B: $80,000

Option C: $62,000

Option D: $35,000

Correct Answer: $8,000 ✔

Option A: discretionary costs

Option B: human resource management costs

Option C: corporate administration costs

Option D: treasury costs

Correct Answer: human resource management costs ✔

Option A: partial discount

Option B: corporate discount

Option C: treasury discount

Option D: price discount

Correct Answer: price discount ✔

Option A: $2,500

Option B: $5,500

Option C: $3,500

Option D: $2,000

Correct Answer: $2,000 ✔

Option A: indirect costs

Option B: variable costs

Option C: fixed costs

Option D: direct costs

Correct Answer: fixed costs ✔

Option A: $6,500

Option B: $6,600

Option C: $6,700

Option D: $6,800

Correct Answer: $6,500 ✔

Option A: sales quantity variance

Option B: cost mix variance

Option C: volume mix variance

Option D: sales mix variance

Correct Answer: sales mix variance ✔

Option A: $6,200

Option B: $1,700

Option C: $17,000

Option D: $4,500

Correct Answer: $1,700 ✔

Option A: sales mix variance

Option B: sales volume variance

Option C: flexible budget variance

Option D: static budget variance

Correct Answer: flexible budget variance ✔

Option A: discretionary channel costs

Option B: corporate-sustaining costs

Option C: distribution-channel costs

Option D: engineered resource costs

Correct Answer: distribution-channel costs ✔

Option A: sales volume variance

Option B: sales mix variance

Option C: sales quantity variance

Option D: market share variance

Correct Answer: sales volume variance ✔

Option A: human resource management costs

Option B: corporate administration costs

Option C: treasury costs

Option D: discretionary costs

Correct Answer: corporate administration costs ✔

Option A: sales mix variance

Option B: sales volume variance

Option C: flexible budget variance

Option D: static budget variance

Correct Answer: sales volume variance ✔

Option A: customer sustaining costs

Option B: customer output unit-level costs

Option C: customer batch-level costs

Option D: corporate sustaining costs

Correct Answer: customer batch-level costs ✔

Option A: $7,500

Option B: $6,500

Option C: $1,000

Option D: $10,000

Correct Answer: $1,000 ✔

Option A: customer level indirect costs

Option B: customer level direct costs

Option C: corporate level direct costs

Option D: corporate level indirect costs

Correct Answer: customer level indirect costs ✔

Option A: treasury costs

Option B: discretionary costs

Option C: human resource management costs

Option D: corporate administration costs

Correct Answer: treasury costs ✔

Option A: indirect cost

Option B: partial cost

Option C: benchmark cost

Option D: direct cost

Correct Answer: indirect cost ✔

Option A: discretionary channel costs

Option B: corporate-sustaining costs

Option C: distribution-channel costs

Option D: engineered resource costs

Correct Answer: corporate-sustaining costs ✔