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Cost Volume Profit Analysis -Part 1(Cost Behaviour)

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Cost behavior analysis is related to

a)

how costs change as new products are introduced

b)

how costs change as output changes

c)

how costs change over time, trending up or down

d)

all about costs

2.

Variable costs are costs that:

a)

vary in total directly and proportionately with changes in the activity level.

b)

remain the same per unit at every activity level.

c)

remain in total directly and proportionately with changes in the activity level.

3.

Mixed costs consist of :

a)

variable cost element and a fixed cost element.

b)

fixed cost element and a controllable cost element.

c)

relevant cost element and a controllable cost element.

d)

variable cost element and a relevant cost element.

4.

Which of the following is a cost that changes in total volume proportionate to the changes in the volume of activity?

a)

Fixed Cost

b)

Variable Cost

c)

Period cost

d)

Overhead Cost

5.

As volume decrease, total fixed cost ....

a)

are constant and cost per unit decreases

b)

are constant and cost per unit increase

c)

increase

d)

decrease

6.

Since Tasty Bread is open 24 hours a day, its bread oven is constantly on and is, therefore, always using natural gas. However, when there is no bread in the oven, the oven automatically lowers its flame and reduces its natural gas usage by 70%. The cost of natural gas would best be described as a:

a)

fixed cost

b)

mixed cost

c)

variable cost

d)

period cost

7.

Teak Furniture Corporation incurred the following costs. Wood used in the production of furniture........

a)

variable cost

b)

mixed cost

c)

fixed cost

d)

fixed asset

8.

Straight-line depreciation on factory building.

a)

variable cost

b)

mixed cost

c)

fixed cost

d)

period cost

9.

The cost equation Y=a+bx is often used to express cost formulas. Which of the following representations in this equation is correct?

a)

The 'b' represents variable cost per unit of activity.

b)

The 'a' represents variable cost in total.

c)

The 'x' term represents total costs

d)

The 'Y' term represents total fixed costs

10.

Utilities expense

a)

variable cost

b)

fixed cost

c)

mixed cost