$\begin{array}{cc}\text { Raw Material}\\\hline\begin{array}{ll|l} 9 / 1 & 12,000\\\end{array}\end{array}\quad$ $\begin{array}{cc}\text { Work in Process }\\\text { Inventory}\\\hline\begin{array}{ll|l}9 / 1 & 4,500 \\\end{array}\end{array}\quad$

question 31

Multiple Choice

$\begin{array}{cc}\text { Raw Material}\\\hline\begin{array}{ll|l} 9 / 1 & 12,000\\\end{array}\end{array}\quad$$\begin{array}{cc}\text { Work in Process }\\\text { Inventory}\\\hline\begin{array}{ll|l}9 / 1 & 4,500 \\\end{array}\end{array}\quad$$\begin{array}{cc}\text { Work in Process }\\\text { Inventory}\\\hline\begin{array}{ll|l}9 / 1 & 4,500\\\end{array}\end{array}$

$\begin{array}{cc}\text { Overhead } \\\text { Cost Control } \\\hline\begin{array}{ll|l}&14,800& \\\end{array}\end{array}\quad$$\begin{array}{cc}\text { Accounts } \\\text { Payable } \\\hline\begin{array}{ll|l}&&8,000&9/30 \\\end{array}\end{array}$ • The overhead is allocated to jobs using an estimated rate applied to direct labour hours. The budget for the year called for $180,000 of overhead cost and 60,000 direct labour hours.
• Accounts payable is used for materials only. The balance on 9/1 was $6,000. September's payments were $40,000.
• September 1 finished goods inventory was $11,000.
• Cost of jobs completed in September was $89,000.
• On September 30 there was a single job unfinished, consisting of $1,800 (300 hours) of direct labour and $2,600 of direct material.
• 5,200 direct hours were worked during September. All workers earn the same rate of pay.
• All actual overhead costs incurred have been recorded.
Over- or underapplied overhead for September was:

• A) $800 underapplied
• B) 800 overapplied
• C) $1,600 underapplied
• D) $1,600 overapplied

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Definitions:

Contingency

A term used to describe the relation between behaviors and their antecedents and consequences.

Behavior

The observable actions or responses of individuals or groups to internal stimuli or external environments.

Potent Reinforcers

Highly effective incentives or rewards that significantly influence behavior.

Behavior Modification

The use of empirically demonstrated behavior change techniques to improve or alter human behavior, often including reinforcement or punishment.