Which of the Following Represents the Second Stage in the Five-Stage

question 90

Multiple Choice

Which of the following represents the second stage in the five-stage group development model?

• A) norming
• B) adjourning
• C) storming
• D) performing
• E) forming

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Definitions:

Absorption Costing

In this accounting method, total costs of manufacturing, from direct materials and labor to both fixed and variable overheads, are completely absorbed into the product’s final cost.

Variable Costing

Variable costing is a cost accounting method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in product cost calculations, excluding fixed overhead costs.

Production Costs

Expenses directly related to the creation of goods and services, including materials, labor, and overhead costs.

Fixed Production Costs

Costs that do not change with the level of production, such as rent, insurance, and salaries.