Which Muscle Inserts on the Clavicle and the Acromion and Spine

question 22

Multiple Choice

Which muscle inserts on the clavicle and the acromion and spine of the scapula?

• A) serratus anterior
• B) levator scapulae
• C) sternocleidomastoid
• D) pectoralis minor
• E) trapezius

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Definitions:

Predetermined Overhead Rate

A rate derived from dividing estimated overhead costs by an estimated activity base, used to apply manufacturing overhead to products or job orders.

Variable Component

The part of a cost or expense that varies directly with the level of activity or production volume, such as direct materials or variable manufacturing overhead.

Fixed Component

A portion of costs within a business that remains constant, regardless of the level of production or business activity.

Overapplied

typically refers to when overhead costs allocated to products exceed the actual overhead costs incurred, leading to a variance in cost accounting.