Question No 26:
A standard cost is?
A. The planned unit cost of a product, component or service in a period.
B. The budgeted cost ascribed to the level of activity achieved in a budget centre in a control period.
C. The budgeted production cost ascribed to the level of activity in a budget period.
D. The budgeted non-production cost for a product, component or service in a period.
Answer: A
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