The Shift in the Amount of Manufacturing Overhead Costs Applied

question 39

Multiple Choice

The shift in the amount of manufacturing overhead costs applied to the mix of products produced that occurs when using a single cost driver rate as compared to using activity-based costing rates is known as:

• A) underapplied overhead.
• B) overapplied overhead.
• C) cost absorption.
• D)cost distortion.

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Definitions:

Operant Conditioning

A learning process where the consequences of a behavior affect the likelihood of that behavior occurring again.

UCR

Unconditioned Response, which is an automatic, natural reaction to a stimulus in classical conditioning theory.

UCS

Unconditioned Stimulus, an aspect of classical conditioning theory, referring to a stimulus that naturally triggers a reflexive or involuntary response without prior learning.

CS

Stands for Conditioned Stimulus in classical conditioning; a neutral stimulus that, after being repeatedly paired with an unconditioned stimulus, becomes able to elicit a conditioned response.