$$\text { Figure } 10 < 3$$ -What Is the Cutoff Frequency in Figure 10-3?
A)995 Hz

question 5

Multiple Choice

$$\text { Figure } 10 < 3$$
-What is the cutoff frequency in Figure 10-3?

• A)995 Hz
• B)85 Hz
• C)1012 Hz
• D)118 Hz

Comprehend the journal entry process for recording variances in standard costing.

Appreciate the role of standard costing as a control tool and its application in benchmarking.

Understand the process of developing standards for labour and material costs.

Comprehend the principles of practical versus perfection standards and their implications on cost variances.

---

Definitions:

Empathy

The ability to understand and share the feelings of another person, essentially putting oneself in another's shoes.

Emotion Work

Expression of an emotion, often because of a role requirement, that a person does not really feel.

Facial Feedback

The process by which the facial muscles send messages to the brain about the basic emotion being expressed.

Right Prefrontal Cortex

A region of the brain associated with decision making, social behavior, and personality expression.