If budgeted annual indirect cost is $60000, budgeted annual quantity of cost allocation base is $3600, then budgeted indirect cost rate will be

If budgeted annual indirect cost is $850000 and budgeted annual quantity of cost allocation base is $7500, then budgeted indirect cost rate would be

A

112.34 per piece

B

113.33 per piece

C

111.34 per piece

D

110.34 per piece

If budgeted indirect cost base is $115 and budgeted cost allocation base is $830 per hour, then annual indirect cost (budgeted) will be

A

$93,450

B

$94,560

C

$96,450

D

$95,450

If budgeted indirect cost arte is $225 and budgeted cost allocation base is $750 per hour, then annual indirect cost (budgeted) would be

A

$168,750

B

$148,570

C

$186,750

D

$125,680

If budgeted cost in indirect cost pool is $144500 and total quantity of cost allocation base is $165500, then budgeted indirect cost rate will be

A

67.30%

B

87.31%

C

55.50%

D

45.50%

If budgeted cost in indirect cost pool is $139600 and total quantity of cost allocation base is $155600, then budgeted indirect cost rate would be

A

69.72%

B

79.72%

C

99.75%

D

89.72%

Budgeted annual indirect costs are divided to budgeted annual quantity of cost allocation base to calculate

A

expected indirect cost rate

B

expected direct cost rate

C

budgeted indirect cost rate

D

budgeted direct cost rate

If budgeted annual manufacturing indirect cost is $2250000 and cost allocation base is 2800 labour hour, then budgeted manufacturing overhead rate will be

A

$803.571 per labour hour

B

$805 per labour hour

C

$905 per labour hour

D

$802 per labour hour

Budgeted total cost in indirect cost pool is divided by budgeted total quantity of cost allocation base is to calculate by

A

budgeted direct cost rate

B

budgeted indirect cost rate

C

expected indirect cost rate

D

direct budget percentage

Which of the following are true? (i) A programming language option does not permit global variables of any king and has no nesting of procedures/functions, but permits recursion can be implemented with static storage allocation (ii) Multi-level access link (or display) arrangement is needed to arrange activation records-only if the programming language being implemented has nesting of procedures/function (iii) Recursion in programming languages cannot be implemented with dynamic storage allocation (iv) Nesting of procedures/functions and recursion require a dynamic heap allocation scheme and cannot be implemented with a stack-based allocation scheme for activation records (v) Languages which permit a function to return a function as its result cannot be implemented with a stack-based storage allocation scheme for activation records.

A

(ii) and (v) only

B

(i), (iii) and (iv) only

C

(i), (ii) and (v)

D

(ii), (iii) and (v) only

"S produces and sells one product, P, for which the data are as follows:
Selling price Rs 28
Variable cost Rs 16
Fixed cost Rs 4
The fixed costs are based on a budgeted production and sales level of 25,000 units for the next period. Due to market changes both the selling price and the variable cost are expected to increase above the budgeted level in the next period. If the selling price and variable cost per unit increase by 10% and 8% respectively, by how much must sales volume change, compared with the original budgeted level, in order to achieve the original budgeted profit for the period?"

A

10.1% decrease

B

11.2% decrease

C

13.3% decrease

D

16.0% decrease

If budgeted annual indirect cost is $60000, budgeted annual quantity of cost allocation base is $3600, then budgeted indirect cost rate will be

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