If You Wanted to Encourage Students to Focus on Mastery

question 26

Multiple Choice

If you wanted to encourage students to focus on mastery goals more than on performance goals,you would be most likely to:

• A)Encourage students to compare their own performance to that of their peers.
• B)Assess students' learning in a way that tests genuine understanding of the material.
• C)Remind students about how important their grades will be when they apply to college.
• D)Explain to students that the curriculum is based on national standards developed by experts in the field.

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Definitions:

Denominator Level

In cost accounting, it refers to the total amount of allocation base (e.g., direct labor hours, machine hours) that is used to calculate the predetermined overhead rate.

Standard Cost System

A cost accounting method that assigns expected costs to products to help in setting budgets and analyzing cost variances.

Volume Variance

The variance that arises whenever the standard hours allowed for the actual output of a period are different from the denominator activity level that was used to compute the predetermined overhead rate. It is computed by multiplying the fixed component of the predetermined overhead rate by the difference between the denominator hours and the standard hours allowed for the actual output.

Variable Manufacturing Overhead

Costs that fluctuate with production volume, such as indirect materials, indirect labor, and other expenses that increase or decrease as production levels change.