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Exerclses -13 Teology. A number are listod bel absorpion cosing super-variable costing theoretical capecity pracical capecity nomal capecity mester budget capscity off imits idle capacity
Exerclses
-13 Teology. A number
are listod bel
absorpion cosing
super-variable costing
theoretical capecity
pracical capecity
nomal capecity
mester budget capscity
off imits idle capacity
non-productive idle capecity
Requlired
Select the terms from the above list to complete the following sentences
When the full costs of production are included this is called
but it is sometimes
more appropriate to use either variable costing or to include only direct materials called throughput or
The two types of demand capacity that can be used in the denominator to calcu-
late a unitized fixed-cost rate are long-term demand
or short-term demand called
The only acceptable measure for CRA is
while the only
ASPENFRS compliant measure to value inventory and COGS is
The two supply side
measures that may be used in the denominator to calculate a unitized fxed-cost rate are long-tern mea-
sures The first is unrealistic and excludes any allowance for
tis a 24I385 mea-
sure called
The second includes allowance for scheduled maintenance but not for
Itis called.
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