-Referring to Table 14

question 42

Multiple Choice

-Referring to Table 14.3, which type of metamorphic rock is nonfoliated?

• A)anthracite coal
• B)schist
• C)gneiss
• D)slate

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Definitions:

Standard Factory Overhead Rate

The predetermined rate used in cost accounting to allocate estimated overhead costs to individual units of production based on a consistent measure, like labor hours.

Machine Hour

A measure of the amount of time a machine is operated, used in allocating manufacturing costs to products based on the number of hours the machines are used in production.

Normal Capacity

The average level of production or activity that a company can expect to achieve under normal conditions over a period.

Controllable Variance

The portion of variance in cost or revenue that can be directly managed or influenced by actions of the management.