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At 50% level of production it was estimated as 1,50,000

Question 164. : When standard output is 10 units per hour and actual output is 14 units per hour, the efficiency level will be: (A) 60% (B) 120% (C) 140% (D) None of the above Answer: (C) 140%

Question 174

Question 165. : A short term budget, broken down into a quarterly or monthly period and reviewed and modified in the light of changing conditions is: (A) Current Budget (B) Flexible Budget (C) Rolling Budget (D) Zero Base Budget Answer: (B) Flexible Budget

: While preparing a flexible budget indirect wages was considered as semi-variable expenses. If it has a tendency to increase by 10% between 60% to 75% capacity and further will increase by another 5% when production crosses 75%, the amount of indirect wages at 90% level of production is: (A) ? 1,65,000 (B) ? 1,72,500 (C) ? 1,73,250 (D) None of the above Answer: (C) ? 1,73,250

There will be no WIP at the end of any month. Finished units equal to half the sales for the next month will be in stock at the end of each month. The required production in units for April will be: (A) 2,800 (B) 2,200 (C) 2,400 (D) 3,200 Answer: (B) 2,200

Question 168. :In budgeting there was a shift from financial classification to objective classification in respect of functions, activities etc. (A) Programme (B) Performance (C) Zero base (D) None of the above Answer: car title loans completely online in New York (B) Performance

Question 169. : Budget which remain unchanged regardless of the actual level of the activity is known as: (A) Fixed Budget (B) Functional budget (C) Flexible budget (D) Cash budget Answer: (A) Fixed Budget

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