Where a Testatrix Executes a Will and Later Has a Child

question 8

Multiple Choice

Where a testatrix executes a will and later has a child: __________.

• A) the child is prohibited by law from receiving anything from the estate.
• B) many states hold that the will of the testatrix is partially revoked by operation of law to provide a share to the after-born child.
• C) a new will must be executed because the birth voids the original will.
• D) the after-born child takes a share by escheat.

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Definitions:

Single Plantwide Factory Overhead Rate

A method of allocating total factory overhead to products based on a single rate, often using total direct labor hours or machine hours.

Plantwide Factory Overhead Rate

A single overhead absorption rate calculated by dividing total factory overheads by total machine hours or labor hours, applied uniformly across all products and services.

Machine Hours

A measure of the amount of time a machine is operated, used in costing and operational efficiency analysis.

Single Plantwide Factory Overhead Rate

A method of allocating manufacturing overhead costs uniformly across all units produced within a single factory.