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Cost accounting practice test MCQ: cost operations such as wages, salaries, depreciation, utilities and rent are summed together to calculate with choices throughput costs, investments, operating costs and marginal costs with interesting topics from previous question papers, exam papers and online tutorial questions. Free study guide is for online learning bottlenecks quiz with MCQs to practice test questions with answers. Bottlenecks Video

MCQ: Cost operations such as wages, salaries, depreciation, utilities and rent are summed together to calculate

1. throughput costs
2. investments
3. operating costs
4. marginal costs

C

MCQ: Revenues are subtracted from cost of direct materials of sold goods is to calculate

1. throughput contribution
2. operating cost contribution
3. operating contribution
4. marginal contribution

A

MCQ: A theory which describes techniques of operating income maximization, facing with non-bottleneck and bottleneck operations is

1. theory of contribution
2. theory of constraints
3. theory of conflicts
4. theory of maximization

B

MCQ: Sum of cost of direct materials, costs of buildings, equipment, research and development costs is classified as

1. throughput costs
2. investments
3. operating costs
4. marginal costs

B

MCQ: If cost of direct materials use in goods sold is \$5000 and total revenues are \$9000 then throughput contribution would be

1. \$5,000
2. \$14,000
3. \$4,000
4. \$9,000

C