Care in the Handling and Disposal of Diapers in Day

question 33

Multiple Choice

Care in the handling and disposal of diapers in day care centers may prevent the spread of which of the following?

• A) Salmonella enterica
• B) norovirus
• C) Giardia intestinalis
• D) Cryptosporidium parvum
• E) hepatitis A virus

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Definitions:

Direct Labor-Hours

A measure of the amount of time workers spend on production, often used as a basis for allocating overhead costs in traditional costing systems.

Applies Overhead

Refers to the method by which manufacturing overhead costs are assigned to products or job orders based on a predetermined rate or basis.

Applied Manufacturing Overhead

The portion of manufacturing overhead costs allocated to individual products based on the predetermined overhead rate.

Predetermined Overhead Rate

A rate calculated before a period begins by dividing estimated overhead costs by an estimated allocation base, used to apply overhead to products or jobs.