Reference: 11-03
the Albright Company Uses Standard Costing and Has

question 103

Multiple Choice

Reference: 11-03
The Albright Company uses standard costing and has established the following standards for its single product: $$\begin{array} { | l | l | } \hline \text { Direct materials } & 2 \text { litres at } \$ 3 \text { per litre } \\\hline \text { Direct labour } & 0.5 \text { hours at } \$ 8 \text { per hour } \\\hline \text { Variable manuf. overhead } & 0.5 \text { hours at } \$ 2 \text { per hour } \\\hline \begin{array} { l } \text { During November, the company made } 4,000 \text { units } \\\text { and incurred the following costs: }\end{array} & \\\hline \text { Direct materials purchased } & 8,100 \text { litres at } \$ 3.10 \\\hline & \text { per litre } \\\hline \text { Direct materials used } & 7,600 \text { litres } \\\hline \text { Direct labour used } & 2,200 \text { hours at } \$ 8.25 \text { per hour } \\\hline \text { Actual variable manuf. overhead } & \$ 4,175 \\\hline\end{array}$$ The company applies variable manufacturing overhead to products on the basis of direct labour hours.
-The material quantity variance for November was:

• A)$1,200 F.
• B)$1,200 U.
• C)$1,500 F.
• D)$300 U.

Identify the roles of primary and secondary reinforcers in operant conditioning.

Understand the influence of ethnic and racial matching on therapy outcomes and client behaviors.

Recognize the unique healing processes of Native American and other cultural healing traditions.

Comprehend the mechanisms and implications of Electroconvulsive Therapy (ECT).

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Definitions:

Cigarettes

Narrow cylinders of finely cut tobacco rolled in paper for smoking, containing nicotine which is addictive.

Stop Smoking

The process of quitting the habit of smoking tobacco products.

Budget

An itemized summary of estimated or intended expenditures for a given period along with proposals for financing them.

Income

Money received, especially on a regular basis, for work or through investments.