A Business Absorbs Overheads on a Machine Hour Basis, Which

question 3

Multiple Choice

A business absorbs overheads on a machine hour basis, which were budgeted at 12,250 machine hours with overheads of £147,000. Actual results were 9,870 hours with actual overheads of £154,645. Calculate the over or under recovery.

• A) Over recovery of £36,205
• B) Over recovery of £7,645
• C) Under recovery of £7,645
• D) Under recovery of £36,205

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Definitions:

Fear Reaction

The immediate response to a perceived threat, involving physiological changes that prepare the body to either fight or flee.

Stimulus Generalisation

The process by which a conditioned response (CR) starts occurring in response to stimuli that are similar, but not identical, to the original conditioned stimulus (CS).

Stimulus Generalisation

The tendency for a response that has been conditioned to one stimulus to be elicited by similar stimuli.

Stimulus Discrimination

The learned ability to distinguish between a conditioned stimulus and other stimuli that do not signal an unconditioned stimulus.