Janet Helms and Her Colleagues Developed the Terms ALANA and VREG

question 57

Multiple Choice

Janet Helms and her colleagues developed the terms ALANA and VREG to describe ethnic minority populations in order to

• A) avoid the term "minority," which they felt was disempowering.
• B) describe new racial categories in order to establish different priorities.
• C) emphasize the inequalities of our racial categories.
• D) distinguish between ethnic minorities and racial minorities.

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Definitions:

Direct Labor-Hours

A measure used in accounting to allocate costs, referring to the total hours worked by employees directly involved in the manufacturing process.

Job-Order Costing System

A cost accounting system that accumulates costs incurred according to each job or project, suitable for industries where goods or services are produced on a custom basis.

Predetermined Overhead Rate

is calculated before a period begins and is used to allocate manufacturing overhead costs to products based on a chosen activity basis, such as labor hours or machine hours.

Variable Manufacturing Overhead

Indirect production costs that vary with the level of output, such as utilities or indirect labor.