Which Scenario Illustrates the Concept of Instinctive Drift

question 95

Multiple Choice

Which scenario illustrates the concept of instinctive drift?

• A) A cat that has been trained to do a "handstand" on its two front legs always meows while performing the trick.
• B) A raccoon is trained to "do laundry" by picking up a cloth out of a basket and then "washing" it in a small tub of water.
• C) A dog that has been trained to bark on command for a treat licks the trainer instead of barking in response to the "bark" command.
• D) A pet canary sings whenever its owner places a mirror inside the cage.

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Definitions:

Variable Overhead Rate

The cost per unit of varying overhead expenses that change with the level of production activity.

Fixed Manufacturing Overhead

The portion of manufacturing overhead costs that do not vary with the level of production.

Predetermined Overhead Rate

This rate is used to allocate manufacturing overhead to individual units produced, based on a predetermined formula.

Direct Labor Budget

Direct labor budget is a financial plan that estimates the cost of direct labor required to meet production goals, detailing the amount and cost of the labor necessary for a specific period.