If Annual Overhead Costs Are Expected to Be $800,000 and Direct

question 168

Multiple Choice

If annual overhead costs are expected to be $800,000 and direct labor costs are expected to be $1,000,000, then if the activity base is direct labor costs:

• A) $1.25 is the predetermined overhead rate.
• B) for every dollar of manufacturing overhead, 80 cents of direct labor will be assigned.
• C) for every dollar of direct labor, 80 cents of manufacturing overhead will be assigned.
• D) a predetermined overhead rate cannot be determined.

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Definitions:

Multiplicity

In NMR spectroscopy, multiplicity indicates the number of nearby nonequivalent hydrogen atoms influencing a given hydrogen atom's resonance, revealing its splitting pattern.

Relative Ratio

A term used to describe the proportional relationship between quantities or concentrations of substances.

Peak

A term often used in spectroscopy and chromatography to describe the highest point in a graph representing the presence or concentration of a substance.

Splitting

A phenomenon observed in NMR spectroscopy where a signal is divided into multiple smaller peaks due to interactions between nuclear spins, indicating the presence of nearby non-equivalent hydrogen atoms.