Diehl Corporation Uses an Activity-Based Costing System with Three Activity

question 353

Multiple Choice

Diehl Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system: Distribution of resource consumption:
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.You have been asked to complete the first-stage allocation of costs to the activity cost pools.How much cost, in total, would be allocated in the first-stage allocation to the Order Size activity cost pool?

• A) $348,000
• B) $188,500
• C) $29,000
• D) $84,000

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Definitions:

Variable-interval Schedule

A reinforcement schedule in which the reinforcement of a response occurs at unpredictable time intervals, enhancing response consistency.

Ratio Schedule

In the context of behavioral psychology, a type of reinforcement schedule in which a response is reinforced only after a specified number of responses have occurred.

Interval Schedule

A type of reinforcement schedule where reinforcement is given to a response after a specific period of time has passed.

Positive Reinforcer

A positive reinforcer is any stimulus that, when introduced after a behavior, increases the frequency or likelihood of that behavior occurring again.