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1. What is a standard costA) The total number of units times the budgeted amount expected.B) Any amount that appears on a budget.C) The total amount that appears on the budget for product costs.D) The amount management thinks should be incurred to produce a good or service.2. Standard costsA) may show past cost experience.B) help establish expected future costs.C) are the budgeted cost per unit in the present. D) all of these.3. The cash payback technique A) should be used as a final screening tool. B) can be the only basis for the capital budgeting decision. C) is relatively easy to compute and understand. D) considers the expected profitability of a project.4. The cash payback period is computed by dividing the cost of the capital investment by the A) annual net income. B) net annual cash inflow. C) present value of the cash inflow. D) present value of the net income.

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