An Allocation Base for a Cost Pool Should Ideally Be

question 32

Multiple Choice

An allocation base for a cost pool should ideally be:

• A) machine hours.
• B) a cost object.
• C) a common cost.
• D) a cost driver.
• E) direct labor, either cost or hours.

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Definitions:

Humanistic Psychology

A psychological perspective that emphasizes the study of the whole person, and the uniqueness of each individual's experience, focusing on personal growth and the concept of self-actualization.

Abraham Maslow

An American psychologist best known for creating Maslow's hierarchy of needs, a theory of psychological health predicated on fulfilling innate human needs.

Psychoanalytic

Pertains to the theory and therapeutic approach developed by Sigmund Freud, focusing on unconscious processes influencing behavior and personality.

Higher Need

Refers to the more complex, growth-oriented aspects of human motivation, often associated with fulfilling potential and achieving self-actualization.