The Amount of Resources Used in an Activity-Based Costing (ABC)

question 48

Multiple Choice

The amount of resources used in an activity-based costing (ABC) system for a specific activity is computed by multiplying the:

• A) cost driver rate by the actual cost driver volume.
• B) cost driver rate by the planned cost driver volume.
• C) overhead rate by the actual cost driver volume.
• D) overhead rate by the planned cost driver volume.

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Definitions:

Token Economy

A behavior modification system that utilizes tokens as reinforcing stimuli which can be exchanged for desired rewards.

Systematic Desensitization

Systematic Desensitization is a behavior therapy technique used to reduce phobic disorders by gradually exposing the person to the anxiety-producing stimulus in a controlled manner.

Client-centered Therapy

A psychotherapeutic approach developed by Carl Rogers, emphasizing unconditional positive regard, empathy, and genuineness in the therapeutic relationship to facilitate client growth.

Aversive Conditioning

A form of behavioral training in which noxious stimuli are associated with undesirable behaviors to reduce their occurrence.