The Variables Sampling Method Which Generally Results in Smaller Sample

question 143

Multiple Choice

The variables sampling method which generally results in smaller sample sizes than any other method is:

• A) difference estimation.
• B) mean- per- unit estimation.
• C) monetary- unit sampling.
• D) ratio estimation.

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Definitions:

Cost Drivers

Factors that cause a change in the cost of an activity, such as machine-hours, labor-hours, or quantity of materials.

Activity Variances

Differences between planned and actual costs arising from changes in activity levels in various cost centers within a business.

Cost Drivers

Factors that cause a change in the cost of an activity, used to assign overhead costs in activity-based costing systems.

Vocational School

An educational institution that provides specialized training and education targeted toward particular careers or trades.