Midtown,Inc

question 55

Multiple Choice

Midtown,Inc.uses a predetermined overhead allocation rate of $67 per direct labor hour.In January,the company completed Job A23 which utilized 18 direct labor hours.Which of the following correctly describes the journal entry to allocate overhead to the job?

• A) debit Finished Goods Inventory $1206 and credit Manufacturing Overhead $1206
• B) debit Manufacturing Overhead $67 and credit Work-in-Process Inventory $67
• C) debit Work-in-Process Inventory $1206 and credit Manufacturing Overhead $1206
• D) debit Cost of Goods Sold $67 and credit Finished Goods Inventory $67

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Definitions:

DRL-IRT Schedule

A DRL schedule in which the target behavior is reinforced following a specified interval of time since the previous episode. The interval is determined by calculating interresponse time (IRT). The interval length is gradually increased until the target behavior occurs only after longer periods of time have passed.

Differential Reinforcement

A behavior modification technique that reinforces desired behaviors while withholding reinforcement for undesired behaviors.

Differential Reinforcement

The process of reinforcing specific behaviors while not reinforcing other behaviors, used to increase desired behaviors and decrease undesired ones.

DRL

Differential Reinforcement of Low Rates, a behavior modification technique used to encourage low rates of behaviors by providing reinforcement only if the behavior occurs at or below a prescribed rate.