You Look Up the Phone Number of Your Favorite Pizza

question 154

Multiple Choice

You look up the phone number of your favorite pizza maker and say it over and over to yourself as you walk across the room to the phone. Before you reach the phone, your roommate bursts in and exclaims, "Look at this-it's the new Pink album!" "Cool!" you reply. Then you become frustrated because you cannot remember the phone number. This is most likely due to interruption in the process of

• A)decay.
• B)proactive inhibition.
• C)selective attention.
• D)the primacy effect.

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Definitions:

Materials Price Variance

The difference between the actual cost of materials and the expected (standard) cost multiplied by the quantity of materials used.

Standard Costing System

A cost accounting system that uses standard costs for product costs and measures variances to actual costs for performance evaluation.

Overhead Volume Variance

The difference between the expected (budgeted) overhead costs and the actual overhead allocated based on actual volume of production.

Materials Price Variance

The difference between the actual cost of materials used in production and the budgeted cost, based on standard pricing.