In Determining the Amount of Indirect Costs to Be Allocated

question 13

Multiple Choice

In determining the amount of indirect costs to be allocated to the cost object the first step is:

• A) to develop a cost allocation formula
• B) to develop a predetermined cost rate
• C) to select a cost driver
• D) to decide on the number of cost pools

---

Definitions:

UCS Cortical Center

A hypothetical or proposed brain area responsible for processing unconditioned stimuli, which automatically trigger reflexive responses.

Unconditioned Response

A natural, unlearned reaction to an unconditioned stimulus, such as salivating when tasting food.

Analgesia

The inability to feel pain while still conscious, often induced through use of medication or psychological techniques.

Hyperalgesia

An increased sensitivity to pain, which can be caused by damage to nociceptors or peripheral nerves.