Costing method

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Across
  1. 3. Budgeted overhead/Budgeted activity level
  2. 6. ……………is brought forward from the previous period's ledger.
  3. 7. If overheads absorbed are less than actual overheads. It will be ..............-absorption.
  4. 8. Mark-up on cost is also known as …………
  5. 9. Mark-up on cost method consider the ………………… to represent 100%.
  6. 10. ………………… is one of the product costing method.
  7. 11. If overheads absorbed are greater than actual overheads. It will be ..............-absorption.
  8. 13. ............ overheads into cost unit.
  9. 19. the process of transferring all service cost center overheads to the production cost center.
  10. 20. Cost card contains an itemization of the standard amounts of materials, labor, and overhead required to create one unit of a product.
  11. 22. Contribution-............... cost= Gross profit.
  12. 23. Factory cost centers through which cost units actually flow. What is this cost center?
  13. 24. ...............direct costs to cost units.One step of get the full absorbed production cost.
  14. 27. One of the difficultly valuation costing method.
  15. 28. ………………method uses simultaneous equations to solve the problem.
  16. 29. selling price - All variable cost = ?
  17. 30. When we going to make …………………. decision, we should use marginal cost plus pricing decision.
Down
  1. 1. What cost centers support and service the production cost center?
  2. 2. .............. is set annually in the budget.
  3. 4. International accounting standart is used for valuation costing.
  4. 5. Actual activity*Predetermined OAR
  5. 12. ………………………is an alternative method of costing to absorption costing.
  6. 14. In marginal costing only …………………. are allowed to calculate the cost of a product or a service.
  7. 15. If inventory levels increase, absorption costing will report a ………… profit than marginal costing.
  8. 16. When cost items are divided between several cost centers.What terminology can identify this description?
  9. 17. What method expresses profit as percentage of the selling price?
  10. 18. At the .... of the year actual overheads will known.
  11. 21. Cost items divided between cost centers.
  12. 25. Per labour hour, % of direct material, per machine hour.
  13. 26. The planning period which a firm can consider all costs of a production as variable.