One of the Hidden Costs of a Project or Program

question 22

Multiple Choice

One of the hidden costs of a project or program might be:

• A) High cost of purchase.
• B) Lost productivity during implementation.
• C) Cost of staff training.
• D) All of the above.

---

Definitions:

Overapplied Overhead

Overapplied overhead occurs when the allocated manufacturing overhead cost is more than the actual overhead costs for a production period.

Cost of Goods Sold

The direct costs attributable to the production of the goods sold by a company, including material and labor costs.

Job Order Costing

An accounting method that tracks production costs individually for each job or batch, commonly used in custom manufacturing.

Custom Home

A house designed and constructed according to the specific preferences and requirements of an individual client.