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According to Kohlberg, When Children Achieve the Stage of Instrumental

question 20

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According to Kohlberg, when children achieve the stage of instrumental morality they:

Understand the significance of activity bases in the application of factory overhead.
Calculate the ending balance of work in process inventory.
Record the actual and applied factory overhead costs in manufacturing.
Understand the distinctions between different types of costs and their classifications (direct material, direct labor, factory overhead).

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