The Desired ROI Per Unit Is Calculated by

question 66

Multiple Choice

The desired ROI per unit is calculated by

• A)multiplying the ROI times the investment and dividing by the estimated volume.
• B)multiplying the unit selling price by the ROI.
• C)dividing the total cost by the estimated volume and multiplying by the ROI.
• D)dividing the ROI by the estimated volume and subtracting the result from the unit cost.

Understand the role and calculation of budgeted and standard volumes in cost accounting.

Grasp the concepts of under-absorbed and over-absorbed overheads in cost management.

Identify the components and calculation of total overhead variance.

Understand the principle of worker productivity and its impact on earnings.

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