31.
Considering dual rate method, if employees work for 8500 budgeted hours at $120 per hour and work for 9500 actual hours at $110 per hour, then total cost would be

32.
Method which determines weights of cost allocation by considering cost of each user as separate entity is known as

33.
Budgeted total direct labour cost is divided with budgeted total direct labour to calculate

34.
Budgeted direct labour hours are multiplied to direct labour cost rate to calculate

35.
Term which describes assigning of indirect cost to any cost abject is classified as

36.
A document which contains information about materials of specific product, in specific department comes under

37.
If budgeted annual indirect cost is $60000, budgeted annual quantity of cost allocation base is $3600, then budgeted indirect cost rate will be

38.
An under allocated indirect cost is also called

39.
In normal costing, situation in which allocated amount of indirect cost is greater than incurred cost, is considered as

40.
A group of individual indirect cost item is defined as