041. What is the basis of apportionment of créche expenses?
(മ) No. of employees (ठ) No. of childran in the créche
)© No. of female employees (D) No. of hours spent

042. Expenses which are not actually incurred, but is included for taking managerial
decisions are called
(A) Normal expenses (B) Fixed expenses
(ಲ) Abnormal expenses (D) Notional expenses

043. The costing method In which each job is treated as a cost unit to which all costs are
assigned is
(A) Contract costing (B) Job costing
(©) Batch costing (D) Process costing

044. Where actual loss in a process is less than the anticipated loss, the difference between
the two ‏5آ‎ considered to be
(A) Normal gain (B) ണ്ട! [ടട
(€) Abnormal gain (D) Abnormal loss

045. The most important criterion for distinguishing between scrap, byproduct and joint
products is
ക്ര Quality of the product (8) Relative sales value
(©) Acceptability of the product (©) None of these

046. To obtain break-even point in rupee sales value, total fixed cost is divided by
(A) Variable cost per unit (8) Contribution margin per unit
)© Fixed cost per unit (D) Profit/ Volume ratio

047. The break-even point is the point at which
ശ്ര There is no profit no loss
(ह) Contribution margin is equal to lotal fixed cost
(©) Total revenue is equal to total fixed cost
(D) All of the above

048. Margin of safety is referred to as
(B) Excess of actual sales over fixed expenses
(8) Excess of actual sales over variable expenses
(©) Excess of actual sales over break-even analysis

(D) Excess of budgeted sales over fixed cost

‎A‏ - 49/2019 او ال

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