Four-Year-Old Dimitri Agrees That Two Rows of Nickels, Equally Spaced

question 96

Multiple Choice

Four-year-old Dimitri agrees that two rows of nickels, equally spaced, contain the same number of nickels. If the spacing increased between the nickels in one row, he thinks that row now has more nickels. Dimitri has not acquired the concept of

• A) egocentrism.
• B) conservation.
• C) centration.
• D) object permanence.

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Definitions:

Unfavorable

A term used to describe a variance or outcome that results in a worse financial position than expected or budgeted.

Labor Rate Variance

The difference between the actual labor costs incurred and the expected (or standard) labor costs, often due to paying a higher or lower wage rate than planned.

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the expected (standard) variable overhead allocated based on activity levels.

Labor Efficiency Variance

The difference between the actual hours worked and the standard hours expected to produce a certain level of output, multiplied by the standard labor rate.