Perl Corporation Uses an Activity-Based Costing System with Three Activity

question 162

Multiple Choice

Perl Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs: The distribution of resource consumption across the three activity cost pools is given below: How much cost, in total, would be allocated in the first-stage allocation to the Order Processing activity cost pool?

• A) $336,000
• B) $319,000
• C) $330,000
• D) $396,000

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Definitions:

J.B. Watson

An American psychologist, considered one of the founders of behaviorism, who emphasized the study of observable behavior.

B.F. Skinner

An American psychologist known for his work in behaviorism and the development of the operant conditioning theory.

Behavior

The way in which one acts or conducts oneself, especially towards others.

Biological Approach

A perspective in psychology that emphasizes the influence of physical and biological processes on behaviour and mental states.