The Managers of Financial Burden Ltd Are Analysing Some of Their

question 49

Multiple Choice

The managers of Financial Burden Ltd are analysing some of their corporate costs to determine the costs of each department's use of administrative services. The accountant wants to allocate the costs of payroll processing using an activity-based costing system. The most appropriate cost driver for the payroll processing cost pool is the:

• A) Current tax rate for employees
• B) Total number of deductions from an individual employee's pay
• C) Number of pay periods each month
• D) Number of employees

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Definitions:

Immediate Reinforcers

Immediate reinforcers are stimuli that follow a behavior and increase the likelihood of its repetition shortly thereafter.

Delayed Reinforcers

Rewards that are not immediately given after a desired behavior, which can affect the strength of the learned behavior over time.

Classical Conditioning

The process of acquiring knowledge by forming connections between stimuli in the environment and those that occur naturally.

Slot Machines

Mechanical or electronic gambling devices that create a game of chance for their users.