The fixed costs in the flexible budget are the same as the planning budget because they do not change in response to changes in the activity level within the relevant range.
A: 正确
B: 错误
A: 正确
B: 错误
举一反三
- 中国大学MOOC:"A fixed cost is constant within the relevant range. In other words, fixed costs do not change for changes in activity that fall within the “relevant range.”";
- The static budget is based on the ________ level of output and the flexible budget is based on the ________ level of output.
- An analysis of past maintenance costs indicates that maintenance cost is an average of $0.40 per machine-hour at an activity level of 20,000 machine-hours and $0.50 per machine-hour at an activity level of 16,000 machine-hours. Assuming that this activity is within the relevant range, what is the total expected maintenance cost if the activity level is 18,500 machine-hours? A: $1,600 B: $6,960 C: $8,000 D: $9,000
- Perez Company had the following information available: Expected Costs and Selling Price Based on 5,000 Units: Variable manufacturing costs per unit $32 Fixed manufacturing costs per unit $20 Selling price per unit $70 Expected production level 5,000 units In the flexible budget at 15,000 units, what is the total manufacturing cost?
- Budget planning is part of the careful preparation for trade fair participation, and the costs may include _____, etc.