9 . Question : ( TCO 5 ) Which of the following is treated as a product cost in variable costing ?
10 . Question : ( TCO 5 ) If the number of units sold is less than the number of units produced
11 . Question : ( TCO 6 ) A contract which specifies that the suppler will be paid for the cost of production as well as some fixed amount or percentage of cost is called a ( n )
12 . Question : ( TCO 6 ) Which of the following is not generally true when a company compares ABC and traditional costing ?
13 . Question : ( TCO 7 ) Fixed costs that will be eliminated if a particular course of action is undertaken are called
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1 . Question : ( TCO 7 ) Common costs
2 . Question : ( TCO 8 ) Target costing
3 . Question : ( TCO 8 ) Which of the following are relevant in deciding whether to accept or reject a special order ?
4 . Question : ( TCO 9 ) Present value techniques
5 . Question : ( TCO 9 ) The internal rate of return
6 . Question : ( TCO 10 ) A method of budget preparation that requires all budgeted amounts to be justified by the department , even if the amounts were supported in prior periods , is called
7 . Question : ( TCO 10 ) Which budget is prepared first ?
8 . Question : ( TCO 10 ) The standard cost is
9 . Question : ( TCO 10 ) In general , an unfavorable material variance arises from
10 . Question : ( TCO 10 ) The type of center that has responsibility for generating revenue as well as controlling costs is a ( n )
11 . Question : ( TCO 10 ) Responsibility accounting holds managers responsible for
12 . Question : ( TCO 10 ) Which ratio measures the rate earned on total capital provided by the owners ?
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1 . Question : ( TCO 1 ) Distinguish managerial accounting from financial accounting . Include a brief discussion of the differences in the types of information provided to users as well as the differences of the users of the accounting information .
2 . Question : ( TCO 6 ) Booth Financial Services , LLC has two revenue producing departments , Financial Planning and Business Consulting . The accounting department is trying to determine the best method