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# Cost Allocation, Customer Profitability and Sales Variance Analysis Multiple Choice Questions Test 1 Tests pdf Download

Practice cost allocation, customer profitability and sales variance analysis multiple choice questions (MCQs), cost accounting test 1 online to learn. Practice static budget variance MCQs questions and answers on static budget variance, cost allocation and costing systems, customer revenues and costs with answers. Free cost allocation, customer profitability and sales variance analysis study guide has answer key with choices as sales volume variance, sales mix variance, flexible budget variance and static budget variance of multiple choice questions (MCQ) as difference between actual result and corresponding amount of flexible budget on basis of actual level of output is classified as to test learning skills. Study to learn static budget variance quiz questions to practice MCQ based online exam preparation test.

## MCQ on Cost Allocation, Customer Profitability and Sales Variance Analysis Quiz pdf Download Test 1

MCQ. Difference between actual result and corresponding amount of flexible budget on basis of actual level of output is classified as

1. sales mix variance
2. sales volume variance
3. flexible budget variance
4. static budget variance

C

MCQ. In corporate costs, costs incur for employee recruitment, development and training are classified as

1. discretionary costs
2. human resource management costs
4. treasury costs

B

MCQ. In customer cost hierarchy, cost of activities related to specific channel of distribution are classified as

1. discretionary channel costs
2. corporate-sustaining costs
3. distribution-channel costs
4. engineered resource costs

C

MCQ. If static budget amount is \$6200 and flexible budget amount is \$4500 then sales volume variance will be

1. \$6,200
2. \$1,700
3. \$17,000
4. \$4,500

B

MCQ. Difference between corresponding static budget and flexible budget amount is called

1. sales volume variance
2. sales mix variance
3. sales quantity variance
4. market share variance

A

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