The Purpose of ___________ Programs Is to Prevent a Novice

question 13

Multiple Choice

The purpose of ___________ programs is to prevent a novice offender from being stigmatized and labeled by the justice system while at the same time sparing the public the cost of unneeded criminal justice processing.

• A) deferral.
• B) distraction.
• C) determinate.
• D) diversion.

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Definitions:

Equivalent Units

A concept used in cost accounting to denote the amount of finished goods units that could have been produced given the total amount of direct materials, direct labor, and manufacturing overhead costs incurred.

Weighted-Average Method

An inventory costing method where costs of goods are calculated based on the weighted average of the costs of similar items.

Process Costing System

A method of costing used where identical or highly similar goods are produced, assigning costs to units of product based on the process they undergo.

Weighted-Average Method

An inventory costing method that averages the cost of goods available for sale and assigns the average cost to both the cost of goods sold and remaining inventory.