Which of the Following Is an Advantage of the Standard

question 25

Multiple Choice

Which of the following is an advantage of the standard plate count?

• A) can readily count cells that form aggregates
• B) provides immediate results
• C) can be performed on very dilute samples, such as lake water
• D) determines the number of viable cells
• E) can be used to count heat-sensitive bacteria

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Definitions:

Overapplied

In cost accounting, this refers to a situation where the allocated overhead costs exceed the actual overhead costs incurred.

Variable Overhead Rate

The per-unit cost of overhead that changes with the level of production or activity.

Efficiency Variances

The differences between actual costs and the standard or budgeted costs based on the efficient use of resources.

Fixed Manufacturing Overhead Budget

A predetermined estimate of the total fixed costs required to support production activities, excluding variable costs directly tied to production volume.