Portman Company's Activity for the First Three Months of 2019

question 89

Multiple Choice

Portman Company's activity for the first three months of 2019 are as follows: $\begin{array}{lll}&\text { Machine Hours}&\text { Electrical Cost }\\\text { January } & 2,100 & \$ 4,800 \\\text { February } & 2,600 & \$ 5,800 \\\text { March } & 2,900 & \$ 6,400\end{array}$ Using the high-low method, how much is the cost per machine hour?

• A) $2.00
• B) $3.00
• C) $2.26
• D) $1.78

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Definitions:

Preoperational Stage

The second stage in Piaget's theory of cognitive development, roughly ages 2 to 7, characterized by symbolic thinking and the use of words and images to represent objects.

Formal Operational

The stage in Piaget's theory of cognitive development where individuals (around 12 years and older) develop the ability to think abstractly, logically, and systematically.

Attachment

The emotional bond that forms between an individual, especially an infant, and a caregiver, influencing the individual's relationships throughout life.

Toddlers

Young children, usually between the ages of one and three years old, who are in the early stages of walking and developing motor skills.