A: Fixed overheads are ignored in marginal costing. R: Marginal costing only considers variable costs for decision making. Choose the correct option. MCQ with Answer and Explanation

A: Fixed overheads are ignored in marginal costing. R: Marginal costing only considers variable costs for decision making. Choose the correct option.
A. A is true but R is false
B. Both A and R are true but R is NOT the correct explanation of A
C. A is false but R is true
D. Both A and R are true and R is the correct explanation of A
Answer: Option B
Solution (By JKSSB Mock Tests)
In marginal costing, fixed overheads are treated as period costs and are not included in the cost of production. This is because marginal costing focuses on variable costs for short-term decision making. Both are true, but R is the underlying principle, not just an explanation of ignoring fixed costs.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Independence' of auditor means:
A. Auditor is free from any influence that could compromise professional judgment
B. Auditor can take loan from client
C. Auditor is a relative of management
D. Auditor can hold shares in the client company

Correct Answer: Option A


Explanation:
Independence in mind and appearance is fundamental to audit.

Question #2
The 'Economic Order Quantity' (EOQ) model is used to determine:
A. Optimum order size that minimizes total inventory costs
B. Optimum production level
C. Selling price
D. Break-even point

Correct Answer: Option A


Explanation:
EOQ balances ordering costs and carrying costs to minimize total inventory cost.

Question #3
The 'Letter of Undertaking' (LUT) for export without payment of IGST is valid for:
A. One transaction
B. Month
C. Financial year
D. One year

Correct Answer: Option C


Explanation:
LUT is valid for a financial year; fresh LUT is filed each year.