Helmers Corporation Manufactures a Single Product

question 65

Multiple Choice

Helmers Corporation manufactures a single product. Variable costing net operating income last year was $86,000 and this year was $103,000. Last year, $32,000 in fixed manufacturing overhead costs were released from inventory under absorption costing. This year, $12,000 in fixed manufacturing overhead costs were deferred in inventory under absorption costing.What was the absorption costing net operating income last year?

• A) $106,000
• B) $86,000
• C) $54,000
• D) $118,000

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Definitions:

Impression Management

The conscious or subconscious process by which people attempt to influence the perceptions of others about a person, object, or event by regulating and controlling information in social interaction.

Cultural Scaffolding

The support and structures provided by a culture to facilitate learning, understanding, and behavior according to its norms and values.

Linguistic Purity

The idea or practice of preserving a language from foreign influences, changes, or dilution, often motivated by cultural or nationalist sentiments.

Cultural Standards

The criteria or benchmarks that define acceptable behaviors, practices, and values within a particular society or community, influencing how members of that community should act.