The Standard Unit Cost Is Used in the Calculation of Which

question 44

Multiple Choice

The standard unit cost is used in the calculation of which of the following variances? (CPA adapted)
$\begin{array} { lll } & { \text { Materials Price Variance } } & { \text { Materials Usage Variance } } \\\end{array}$
A ) $\begin{array} { lll } &&&& \text { No } &&&&&&&&& \text { No } \\\end{array}$
B) $\begin{array} { lll } &&&& \text { No } &&&&&&&&& \text { Yes } \\\end{array}$
C) $\begin{array} { lll } &&&& \text { Yes } &&&&&&&&& \text { No } \\\end{array}$
D) $\begin{array} { lll } &&&& \text { Yes } &&&&&&&&& \text { Yes } \\\end{array}$

• A) Option A
• B) Option B
• C) Option C
• D) Option D

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Definitions:

Rapid Conditioning

A process by which an organism quickly learns to associate a specific behavior with a particular outcome.

CS (Conditioned Stimulus)

In classical conditioning, a previously neutral stimulus that, after being associated with an unconditioned stimulus, elicits a conditioned response.

Extinction

In psychology, extinction refers to the gradual weakening and eventual disappearance of a conditioned response when the reinforcement or stimulus is no longer presented.

Conditioned Response (CR)

In classical conditioning, the learned response to a previously neutral (but now conditioned) stimulus (CS).