Target Costing and Target Pricing Multiple Choice Questions (MCQ) PDF - 168

MCQ 836: The process which leads to disassembling and analysis of competitors, operating activities to become acquainted with competitors' technologies is called

1. outsource engineering
2. reverse engineering
3. target engineering
4. off shore engineering

MCQ 837: If the actual cost is $265000 and the flexible budget cost is $156000, then the flexible budget variance will be

1. $409,000
2. $109,000
3. $209,000
4. $309,000

MCQ 838: The cause and effect relationship between activity and costs is the result of

1. contractual agreement
2. knowledge of operations
3. measureable unit relationship
4. all of above

MCQ 839: The selling price minus variable manufacturing cost per unit, minus variable marketing cost per unit is equal to

1. fixed margin per unit
2. variable margin per unit
3. contribution margin per batch
4. contribution margin per unit

MCQ 840: The time a company takes until a good is produced after order placement is known as

1. manufacturing lead time
2. manufacturing cycle efficiency
3. customer response time
4. system process time