Given the Complicated History of How Racial and Ethnic Categories

question 14

Essay

Given the complicated history of how racial and ethnic categories are socially constructed, do you think we should stop using these categories? Why or why not? What would be the benefits and challenges associated with ceasing to use these categories?

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Definitions:

Direct Labor-Hours

The total hours worked by employees that are directly involved in the production process, serving as a measure for allocating labor costs to products or services.

Predetermined Overhead Rate

An estimated rate used to allocate manufacturing overhead costs to individual products based on a certain activity base.

Plantwide Predetermined

A rate calculated by dividing the estimated manufacturing overhead cost by the estimated amount of a cost driver, applied uniformly across a manufacturing plant.

Manufacturing Overhead Rate

A calculation used in costing that allocates indirect manufacturing costs to products based on a predetermined factor, such as machine hours or labor costs.