Beans Corporation Uses a Job-Order Costing System with a Single

question 262

Multiple Choice

Beans Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $162,000, variable manufacturing overhead of $2.80 per direct labor-hour, and 60,000 direct labor-hours. Recently, Job K818 was completed with the following characteristics: The predetermined overhead rate is closest to:

• A) $5.50 per direct labor-hour
• B) $8.30 per direct labor-hour
• C) $2.80 per direct labor-hour
• D) $2.70 per direct labor-hour

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Definitions:

Lock Conditioning

A method of conditioning where the conditioned stimulus locks the response until the unconditioned stimulus is presented, although this term is not traditionally used in psychological literature, it seems to be a misunderstanding or miscreation.

Conditional Discrimination Task

A learning task where subjects learn to make distinctions between stimuli or responses based on conditional cues or contexts.

Behavioral Contrast

The change in the strength of one response occurring in the context of the changed reinforcement conditions for an alternative response.