Which of the Following Is Not Typical of Traditional Costing

question 72

Multiple Choice

Which of the following is not typical of traditional costing systems?

• A) Use of a single predetermined overhead rate.
• B) Use of direct labor hours or direct labor cost to assign overhead.
• C) Assumption of correlation between direct labor and incurrence of overhead cost.
• D) Use of multiple cost drivers to allocate overhead.

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Definitions:

Negative Reinforcement

A concept in behavioral psychology where the removal of an unpleasant stimulus strengthens a behavior or increases the likelihood of it recurring.

Negative Self-talk

A form of internal dialogue focused on criticizing or undervaluing oneself that can impact one's emotional state and self-esteem.

Practice

The act of repeatedly performing or exercising an activity or skill so as to acquire or maintain proficiency in it.

Positive Reinforcement

The process of encouraging or establishing a pattern of behavior by offering reward when that behavior is exhibited.