1.

An example of biaya variable is, except:

Select one:

a. Direct labor cost

b. Direct raw material

c. Prepaid electricity expenses

d. Post paid electricity expenses

2. An example of fixed cost is, except:

Select one:

a. Depreciation expense of factoty building using stright line method

b. Decpreciation expense of machine using unit of production method

c. Factory manager salary expense

d. Property tax

3. An example of non-unit driver is:

Select one:

a. Direct labor hours

b. Direct raw material cost

c. Number of moves

d. Machine hours

4. An example of product driver is:

Select one:

a. No. of product lines

b. No. of inspection

c. No. of setup

d. No. of moves

5. Cost behavior is a study of relationship between:

Select one:

a. Cost and direct labor hours

b. cost and units produced

c. Cost and actvity driver output

d. Cost and units sold

6. Cost classification using activity cost behavior is more accurate than functional cost behavior
because:

Select one:

a. Cost is linked to unit driver and non-unit driver

b. Cost is linked to product driver

c. Cost is linked to unit driver

d. Cost is linked to batch driver.

7. Direct labor cost in activity cost behavior approach is classified as:

Select one:

a. Unit variable cost

b. Fixed cost

c. Non unit variable cost

d. Non unit fixed cost

8. Electricity that is used for the light of factory is classified as:

Select one:

a. Fixed cost

b. Variable cost

c. Fixed cost and variable cost

d. Semivariabel cost

9. Fixed cost is:

Select one:

a. Cost that remains constant in the relevant range regardless the changes of activity driver output

b. Cost in total remains constant in the relevant range regardless the changes of activity driver output

c. Unit cost changes proportionately with the changes of activity driver output

d. Unit cost remains constant

 10. If the number of air line passanger is activity driver output, avtur classified as:

Select one:

a. Fixed cost

b. Semivariabel

c. Variable cost

d. Direct cost

11. In Activity cost behavior, cost is linked to:

Select one:

a. Unit driver.

b. Unit dan non-unit driver.

c. Duration driver.

d. Non-unit driver.

12. In activity cost behaviour, cost classified as fixed cost is:

Select one:

a. Facility level cost

b. Product level cost

c. Unit level cost

d. Batch level cost

13. In functional based costing, non-unit level cost is classified as:

Select one:

a. Marketing expenses

b. Semivariable cost

c. Fixed cost

d. Variable cost

14. In Functional cost behavior, cost is linked to:

Select one:

a. Unit dan non-unit driver.

b. Unit driver.

c. Non-unit driver.

d. Duration driver.

15. Managerial usage of cost behavior is to ease:

Select one:

a. The product cost calculation

b. The cost planning

c. the cost efficiency

d. The financial reporting

16. Relevant range is:

Select one:

a. The limit that unit cost will change

b. The limit that total cost changes

c. The limit that total cost and unit cost remain constant

d. The limit that the cost will change

17. Semivariable cost is:

Select one:

a. Cost in total changes proportionately with the changes of activity driver output

b. Cost in total and unit cost change with the changes of activity driver output

c. Unit cost remains constant

d. Cost that change with the changes of activity driver output

18. The cost that incurred because of the passage of time and changes of the activity is classified as:

Select one:

a. Variable cost

b. Direct cost
c. Semivariable cost

d. Fixed cost

19. Time horizon of cost behavior is:

Select one:

a. Long-term

b. Mid-term

c. Short-and long-term

d. Short-term

20. Variable cost is:

Select one:

a. Unit cost changes

b. Cost in total does not change in the relevant range regardless the changes of activity driver output

c. Cost that changes proportionately with the changes of activity driver output

d. Cost in total changes proportionately with the changes of activity driver output