A Form Prepared Periodically for Each Processing Department Summarizing the Units

question 158

Multiple Choice

A form prepared periodically for each processing department summarizing the units for which the department is accountable and the units to be assigned costs and the costs charged to the department and the allocation of these costs is termed a

• A) factory overhead production report
• B) manufacturing cost report
• C) process cost report
• D) cost of production report

---

Definitions:

Esteem Needs

Psychological needs in Maslow's hierarchy that include self-esteem, respect from others, and status, contributing to feelings of self-worth and accomplishment.

Need Motivation Theories

Psychological theories that propose people are motivated by the desire to fulfill basic needs such as safety, belonging, and self-esteem.

Content Theories

Theories that explain why people have different needs at different times and how these needs motivate behavior, such as Maslow’s hierarchy of needs, Alderfer’s ERG theory, McClelland’s need theory, and Herzberg’s two-factor theory.

Process Theories

Theories that describe the cognitive processes through which needs are translated into behavior, such as equity theory, expectancy theory, and goal-setting theory.