The Auburn System, in Contrast to the Pennsylvania System

question 21

Multiple Choice

The Auburn system, in contrast to the Pennsylvania system:

• A) stressed solitary confinement 24 hours a day
• B) was back by Quakers and stressed repentance
• C) had prisoners work in their cells alone
• D) had prisoners work in groups and locked up by night

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Definitions:

Variable Manufacturing Overhead

Costs that vary with production output levels, such as utilities for the production facility, which are not directly tied to specific units of production.

Materials Price Variance

The difference between the actual cost of materials used in production and the expected (standard) cost of those materials.

Direct Labor-hours

The total hours worked by employees directly involved in the production process, used as a basis for allocating labor costs to products or services.

Variable Overhead Rate Variance

The difference between the actual variable overhead cost incurred and the expected (standard) cost, based on the actual level of activity.