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Read the Paragraph Below and Answer the Questions That Follow

question 17

Multiple Choice

Read the paragraph below and answer the questions that follow.
(1) The swim-with-dolphin programs popular in tropical resorts have been described as a delightful way to get to know these gentle, intelligent animals. (2) However, people should consider the harmful consequences of swimming with a dolphin and avoid these programs. (3) For one thing, getting into a pool with a dolphin may result in injuries. (4) Quite a few participants have suffered from cuts, bruises, cracked ribs, and broken arms because dolphins are wild animals, and they don't always behave in predictable ways. (5) What's more, swimming with dolphins can be harmful not only to humans but also the dolphins. (6) Trainers may say that these playful, permanently smiling creatures are friendly and love interacting with humans. (7) According to marine mammal scientist Dr. Ben Coleman, though, the dolphins in these programs are being held captive, which causes them stress. (8) Their happy expressions mask their true mental and emotional state. (9) Finally and most important, capturing a wild animal and forcing it to perform tricks for humans' amusement is just downright unethical. (10) These animals deserve to live their lives in freedom in the open seas, as nature intended. Select the number of the topic sentence in the paragraph above.

Evaluate the performance of departments using allocated costs.

Classify departments as either support or production departments.

Understand the rationale behind selecting cost allocation methods based on the manufacturing process or support service provided.

Apply cost allocation principles to real-life scenarios, enhancing decision-making related to joint product costing and support department cost allocation.

Definitions:

Minimum Amount of Material

A concept in manufacturing and design that aims to utilize the least amount of material necessary for functionality, reducing waste and cost.

Symbol

A visual representation or sign that stands for its object by convention, association, or resemblance, commonly used in technical diagrams to represent standard components or functions.

Positional Tolerance

A dimension in technical drawings that specifies the allowable deviation from the exact position of a feature without affecting assembly or function.

MMC

Maximum Material Condition, a feature size that contains the maximum amount of material within the specified tolerance limits.