Which Theory Is Usually Applied at Step 1 on the Inverted

question 24

Multiple Choice

Which theory is usually applied at Step 1 on the Inverted Pyramid method of case conceptualization?

• A) cognitive behavioral
• B) client centered
• C) psychodynamic
• D) any of the above
• E) no theory is applied

---

Definitions:

Predetermined Overhead Rate

A rate used to allocate overhead costs to products or services, calculated before the period begins based on estimates of total costs and activity levels.

Direct Material

Raw materials that are directly traceable to the production process and are an integral part of the finished product.

Direct Labor Hour

A unit of measure for the amount of time a worker spends on a specific task or project.

Factory Overhead

all indirect costs associated with the manufacturing process, excluding direct labor and direct materials.