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Quiz 9
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Q.1
If cost of goods sold is $8000, gross margin is $5000 then revenue will be
$13,000
-$13000
$3,000
-$3000
Q.2
Contribution margin per unit is divided by selling price to calculate
fixed margin percentage
contribution margin percentage
variable margin percentage
breakeven margin percentage
Q.3
Budget which is planned around a single output level is called
marketing budget
methodological budget
static budget
varied budget
Q.4
Competitiveness can be best measured by
Gross margin
income margin
sales margin
cost margin
Q.5
If contribution margin is $15000 and units sold are 500 units, then contribution margin per unit would be
$20 per unit
$30 per unit
$50 per unit
$40 per unit
Q.6
Contribution margin per unit is divided by selling price of product to calculate
selling margin percentage
cost margin percentage
discount percentage
contribution margin percentage
Q.7
If break-even number of units are 120 units and fixed cost is $62000, then contribution margin per unit will be
$74,400
$7,440,000
$516.67
$51,667
Q.8
If variable cost per unit is $25 and quantity of units sold is 5000, then total variable cost would be
$155,000
$125,000
$135,000
$145,000
Q.9
If contribution margin per unit is $700 per unit and break-even per unit is $40, then fixed cost would be
$35,000
$28,000
$17,500
$82,000
Q.10
If fixed cost is $50000 and contribution margin percentage is 20%, then breakeven revenue will be
$100,000
$150,000
$250,000
$225,000
Q.11
Quantity of manufactured goods are sold at which total cost equal, is known as
breakeven point
cost point
revenue point
quantity point
Q.12
If fixed cost is $40000 and contribution margin per unit is $800 per unit, then breakeven of units will be
60 units
30 units
50 units
70 units
Q.13
Selling price is multiplied to quantity of sold units to calculate
revenues
sold quantity
sold price
bulk price
Q.14
In a relevant range, variable cost per unit, selling price and total fixed costs are
unknown and variable
known and variable
unknown and constant
known and constant
Q.15
Variable cost is subtracted from fixed costs to calculate
unit income
fixed income
operating income
marginal income
Q.16
Fixed cost is divided to contribution margin to calculate
breakeven revenue
total revenue
fixed revenue
variable revenue
Q.17
At break-even point, an operating income must equal to
$3,000
$2,000
$1,000
zero
Q.18
Difference between variable cost per unit and selling price can be classified as
contribution margin per unit
variable margin per unit
selling margin per unit
sale per unit
Q.19
If contribution margin per unit is $40 per unit and selling price is $200, then contribution margin percentage would be
20.00%
10.00%
22.00%
16.00%
Q.20
If contribution margin per unit is $800 and selling price is $20000, then contribution margin percentage will be
17.00%
14.00%
4.00%
25.00%
Q.21
If contribution per unit is $900 and number of units sold is $70, then contribution margin will be
$97,000
$83,000
$63,000
$12,860
Q.22
If selling price is $20 and number of units sold are 800, then revenue is equal to
$16,000
$40,000
$25,000
$35,700
Q.23
Contribution margin per unit is multiplied to number of units sold to calculate
revenue margin
variable margin
contribution margin
divisor margin
Q.24
If variable cost is $50000 and fixed cost is $30000, then operating income would be
$80,000
$160,000
$16,000
$20,000
Q.25
Contribution margin per unit is $500 per unit and breakeven per unit is $35, then fixed cost would be
$13,500
$14,280
$18,500
$17,500
Q.26
If selling price is $5000, contribution margin per unit is $1000, then contribution margin percentage will be
12.00%
20.00%
5.00%
15.00%
Q.27
If revenue is $15000, total variable cost is $5000 and fixed cost $2000 then operating income will be
$4,000
$8,000
$5,000
$3,000
Q.28
Total available assets are subtracted from idle assets to calculate
market equity
total assets employed
total assets available
stockholders' equity
Q.29
If after-tax operating income is $185000, weighted average cost of capital is 11%, total assets are $485000 and total liabilities are $367000, then economic value added would be
$142,020
$172,020
$162,020
$152,020
Q.30
In manufacturing companies, revenue and cost drivers are categorized under
variable costs
costs of goods sold
number of units sold
all of above
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