For Dehli Inkstone,is It Worth Implementing a Full-Fledged ABC System,based

question 5

Multiple Choice

For Dehli Inkstone,is it worth implementing a full-fledged ABC system,based upon the findings for these two products?

• A)No,for Standard the cost difference between using machine hours and ABC is less than 30 cents per unit,so adoption of the ABC system is not cost-beneficial
• B)Yes,all of the single-base allocation systems over cost the Masterpiece
• C)No,for Masterpiece the cost difference between using labor hours and ABC is less than 40 cents per unit,so adoption of the ABC system is not cost-beneficial
• D)No,the ABC system has failed to reduce total overheads
• E)No,the proportions of the different inputs consumed by each product are not sufficiently different to make ABC worthwhile

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Definitions:

Robert Rescorla

A psychologist known for his influential work in the conditioning area, particularly regarding the contingency model of classical conditioning.

B. F. Skinner

An American psychologist known for his work in behaviorism and the development of the theory of operant conditioning, which emphasizes the role of reinforcement and punishment in shaping behavior.

Law of Effect

A principle in psychology proposed by Edward Thorndike, suggesting that behaviors followed by positive outcomes are likely to be repeated, while those followed by negative outcomes are less likely to reoccur.

Skinner

B.F. Skinner, an influential American psychologist known for his work in behaviorism and the development of the theory of operant conditioning.