📏CPA EXAM PREP

Managerial and Cost Accounting

Card1 / 16
Question

How do you find breakeven units in CVP analysis?

Tap to flip
Answer

Fixed costs divided by contribution margin per unit.

Tap to flip back
Question

What causes a favorable materials price variance?

Tap to flip
Answer

Actual price is below standard price.

Tap to flip back
Question

How is direct materials quantity variance measured?

Tap to flip
Answer

Actual quantity used versus standard quantity allowed.

Tap to flip back
Question

What does a labor efficiency variance capture?

Tap to flip
Answer

Whether actual hours exceed standard hours allowed.

Tap to flip back
Spaceflip