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:

Unconditioned Stimulus

In classical conditioning, a stimulus that naturally triggers a reflexive or unlearned response.

Pavlov's Experiment

A set of psychological experiments conducted by Ivan Pavlov illustrating that dogs could be conditioned to salivate upon hearing a bell if the sound was repeatedly paired with the presentation of food.

Food Powder

Edible substances ground into small, fine particles used in cooking and food processing, such as flour, cocoa, or powdered milk.

Permanent Change

An alteration or modification that is lasting and not reversible.