Solve the System by Using the Inverse of the Coefficient $$\begin{array} { l } w - 2 x - 3 y = - 5 \\- 4 x - 2 y = - 16 \\- 2 x + 4 y - 5 z = - 28 \\5 w - 2 x + 2 y - 5 z = - 13\end{array}$$

question 1

Multiple Choice

Solve the system by using the inverse of the coefficient matrix.
- $$\begin{array} { l } w - 2 x - 3 y = - 5 \\- 4 x - 2 y = - 16 \\- 2 x + 4 y - 5 z = - 28 \\5 w - 2 x + 2 y - 5 z = - 13\end{array}$$

• A) \(\{ ( 3,4,0 , - 4 ) \}\)
• B) \(\{ ( 3,4,0,4 ) \}\)
• C) \(\{ ( - 3 , - 4,0 , - 4 ) \}\)
• D) \(\{ ( - 3 , - 4,0,4 ) \}\)

Distinguish between different overhead rate methods (plantwide rate, departmental rate).

Identify what constitutes a cost object in cost allocation.

Understand the principles of activity-based costing (ABC) and its application.

Grasp the basics of activity-based management (ABM) and its importance.

---

Definitions:

Disposable Personal Income

Funds available to families for saving or spending after subtracting income taxes.

Retained Earnings

The portion of net income that is kept by a company rather than distributed to its shareholders as dividends, used for investment or paying off debt.

Social Insurance Contributions

Payments made to social security systems by employers, employees, or the self-employed, used to fund public programs such as pensions, unemployment benefits, and health care.

Transfer Payment

Payments made by the government to individuals for which no good or service is provided in return, such as welfare benefits.