第三章单元测试
- Which of the following costs would decrease if production levels were increased within the relevant range? （ ）
- A cost that is fixed per unit is an example of a: （ ）
- Arbor Corporation uses a water cooling system in its manufacturing operations. Gallons of water purchased for engine cooling increases with manufacturing production. Water and sewer utility costs recorded by the Arbor Corporation are billed to the company based on a minimum charge plus a rate for utilization beyond the minimum charge for 5,000 gallons of usage. Arbor would most likely classify its utility costs as: （ ）
- What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff?（ ）
- A company incurs the following costs at various activity levels：Using the high-low method, what is the variable cost per unit (to the nearest whole number)?（ ）
- The term variable cost applies when the TOTAL cost of something increases when the number of units produced increases ，and the AVERAGE cost will stay the same.（ ）
A:Fixed costs per unit. B:Total variable costs. C:Variable costs per unit. D:Total fixed costs.
答案:Fixed costs per unit.
A:Direct cost. B:Variable cost. C:Fixed cost. D:Mixed cost.
A:Semivariable costs. B:Fixed costs. C:Non diversifiable. D:Variable costs.
A:A variable cost B:A step cost C:A mixed cost D:A fixed cost
A:$ 5 per unit B:$ 4 per unit C:$ 3 per unit D:$ 2 per unit
A:错 B:对
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