If the budgeted fixed cost is $48000 and per unit budgeted denominator level is 1200 units, then budgeted fixed cost would be __________?

Correct answer: D. $40

  • A. $50
  • B. $45
  • C. $55
  • D. $40

Explanation

The fixed overhead rate per denominator-level unit is calculated as $48,000 ÷ 1,200 units = $40 per unit. Thus option d gives the required amount, although the stem likely means budgeted fixed cost per unit.

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About Cost Accounting

Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.

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