A Parachutist Jumping from an Airplane Reaches a Terminal Velocity

question 12

Multiple Choice

A parachutist jumping from an airplane reaches a terminal velocity when the force of air resistance is 980 N. The mass of the parachutist is

• A) 220 lb.
• B) 980 lb.
• C) 980 kg.
• D) 100 lb.
• E) 100 kg.

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Definitions:

Dual Rate

A cost allocation method that separates costs into fixed and variable elements, applying different rates for each in costing calculations.

Single Rate

A method used in cost accounting where a single overhead rate is applied to all units produced, regardless of the department in which they were produced or the resources they consumed.

Fixed Costs

Fixed expenditures that are unaffected by production or sales volumes, encompassing rent, salaries, and insurance.

Variable Costs

Expenses that vary directly with the level of production or sales volume, such as raw materials and direct labor costs.