In Addition to the Development of the UCR, ___ Changed

question 4

Multiple Choice

In addition to the development of the UCR, ___ changed the nature of the patrol officer.

• A) the computer
• B) use of the patrol car
• C) the firearm
• D) statistical analysis

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Definitions:

Variable Costing

An accounting method that records variable costs (costs that change with production levels) as product costs, while fixed costs are recorded as expenses in the period they are incurred.

Absorption Costing

A method in accounting that involves integrating all costs related to manufacturing, namely direct materials, direct labor, and all variable and fixed overhead expenses, into the pricing of a product.

Fixed Overhead

Costs that remain constant regardless of the level of production or sales activities, such as rent, salaries, and insurance.

Period Cost

Any cost that cannot be capitalized into prepaid expenses, inventory, or fixed assets. A non-manufacturing cost that is expensed in the period in which it is incurred.