Children with Special Needs

question 3

Multiple Choice

Children with special needs

• A) should be discouraged from spending time in play.
• B) should have modified environments and materials to facilitate play.
• C) have to be taught how to play.
• D) can only play after therapy is completed.

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Definitions:

Standard Cost

A predetermined cost of manufacturing, storing, and selling a product, used as a benchmark to measure actual performance and budgeting.

Overhead Controllable Variance

The difference between the actual overhead costs incurred and the budgeted amounts that could be controlled or influenced by management.

Overhead Volume Variance

The difference between the budgeted overhead costs based on standard production volumes and the actual overhead costs incurred due to changes in production activity levels.

Standard Overhead Cost

The predetermined rate of allocating fixed and variable overhead expenses to goods or services produced.