The Parallel Combination of a Resistor and a

question 12

Multiple Choice

The parallel combination of a 330 resistor and a 470 resistor is connected in series with the parallel combination of four 1 $k \Omega$ resistors. If a 100 V source is connected across the circuit, then which resistor carries the most current?

• A) 470
• B) 330 \(\Omega\)
• C) 1 \(\mathrm { k } \Omega\)

Calculate and analyze the impact of actual vs. budgeted costs and activities on departmental charges.

Differentiate between various cost allocation bases and understand their application in cost accounting.

Evaluate the role of service departments within a company and how their costs are allocated to operating departments.

Analyze the financial implications of internal transfers and cost allocations on divisional performance.

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Definitions:

Specialization

The process of focusing efforts and resources on a limited number of activities to increase efficiency and productivity.

Fixed Input

A resource in the production process whose quantity cannot easily be changed in the short term, such as buildings and machinery.

Marginal Cost

The increase in cost caused by producing one additional unit of a good or service.

Average Total Cost

The total cost of production divided by the quantity of output produced, encompassing both fixed and variable costs.