Overheads in Costing MCQ with Answers | Cost Accounting MCQs (Free Resource)

11. Salary of office clerk is ___________ labour.
a) Office
b) Indirect
c) Direct
d) Factory

12. Rent is ________ expense.
a) Fixed
b) Direct
c) Indirect
d) None of the above

13. Overheads are classified on the basis of behaviour as __________ .
a) Fixed, Variable, Semi-variable
b) Direct
c) Indirect
d) None of the above

14. Overheads are classified on the basis of function as ___________ .
a) Factory, Office & S & D
b) Purchase, Sales, Labour
c) Production, Material , Overhead
d) None of the above

15. Cost of catelogues is _________ .
a) Direct material
b) Indirect Material
c) Work cost
d) None of the above

16. Rent of premises is _____________ overheads.
a) Fixed
b) Direct
c) Indirect
d) None of the above

17. Telephone charges is __________ overheads.
a) fixed overhead
b) Variable overheads
c) Semi-Variable
d) None of the above

18. Actual benefit received by the department is _________ of apportionment of overheads.
a) No of employees
b) Principle
c) None of the above

19. Compensation to workers is apportioned on the basis of _____________ .
a) Overheads
b) Wages
c) Materials
d) None of the above

20. Store keeping expenses are apportioned on the basis of __________ material.
a) Direct
b) Indirect
c) Variable
d) None of the above

Answers: 11) Indirect 12) Fixed 13) Fixed, Variable, Semi-variable 14) Factory, Office & S & D 15) Indirect Material 16) Fixed 17) Semi-Variable 18) Principle 19) Wages 20) Indirect