3072. Which of the following is an abnormal cause of Idle time:

Time taken by workers to travel the distance between the main gate of factory and place of their work
Time lost between the finish of one job and starting of next job
Time spent to meet their personal needs like taking lunch, tea etc
Machine break downs
✅ The correct answer is D.
Machine break downs is an abnormal cause of Idle time. Abnormal idle time may arise in case of all types of workers.

3073. Which process can preventata from lose due to computer problems or human errors?

backup
recovery
benchmarking
data cleansing
✅ The correct answer is A.
Backup process can prevent from lose due to computer problems or human errors. Backup, or data backup, or the process of backing up, refers to the copying into an archive file of computer data that is already in secondary storage—so that it may be used to restore the original after a data loss event.

3074. Costing, which explains how and when scrap affects operating income of company is classified as

inventory costing
conversion costing
normal scrap costing
abnormal scrap costing
✅ The correct answer is A.
Costing, which explains how and when scrap affects operating income of company is classified as inventory costing. Inventory is merchandise purchased by merchandisers (retailers, wholesalers, distributors) for the purpose of being sold to customers. The cost of the merchandise purchased but not yet sold is reported in the account Inventory or Merchandise Inventory.

3056. Which of the following ratios is not affected by the financial structure and the tax rate of a company?

Net profit margin
Earning power
Earnings per share
Capitalization rate
✅ The correct answer is C.
Earnings per share ratios is not affected by the financial structure and the tax rate of a company.
It is calculated by dividing the company’s net income with its total number of outstanding shares. It is a tool that market participants use frequently to gauge the profitability of a company before buying its shares.

3058. In regression equation, an evaluation criteria considers significance of

independent variable
dependent variable
significance plotting
insignificance plotting
✅ The correct answer is A.
In regression equation, an evaluation criteria considers significance of independent variable. An independent variable is the variable that is changed or controlled in a scientific experiment to test the effects on the dependent variable.

3060. Dividend present value for period of non-constant growth in addition with horizon value is used to calculate

stock extrinsic value
stock intrinsic value
dividend intrinsic value
stock intrinsic value
✅ The correct answer is B.
Dividend present value for period of non-constant growth in addition with horizon value is used to calculate stock intrinsic value. Intrinsic value refers to an investor’s perception of the inherent value of an asset, such as a company, stock, option, or real estate. Knowing an investment’s intrinsic value is useful for value investors who have a goal of buying stocks and other investments at a discount to this amount.

3062. Fifth step in quantitative analysis of estimating cost function is to

estimate cost function
estimate price function
estimate supply function
estimate demand function
✅ The correct answer is A.
Fifth step in quantitative analysis of estimating cost function is to estimate cost function. A cost estimate is the approximation of the cost of a program, project, or operation. The cost estimate is the product of the cost estimating process.