Imagine Someone Who Drank Too Much Water Before Running a Race

question 143

Multiple Choice

Imagine someone who drank too much water before running a race. Their very watery blood would have

• A) high viscosity and therefore have high resistance.
• B) high viscosity and therefore have low resistance.
• C) low viscosity and therefore have high resistance.
• D) low viscosity and therefore have low resistance.

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Definitions:

Cost Drivers

Factors that cause the cost of an activity or operation to change.

Unit-Level Drivers

Factors that directly cause the cost of a specific activity, usually proportional to the volume of units produced or serviced.

Multiple Departmental Rate

A method used in cost accounting whereby different overhead rates are applied to respective departments within a company, reflecting their varying costs.

Plantwide Overhead Rate

A single overhead absorption rate used throughout an entire factory or plant, calculated by dividing total overhead costs by total base units, often labor hours or machine hours.