Building Phylogenetic Trees Can Be Challenging When Horizontal Transfer Has

question 25

Multiple Choice

Building phylogenetic trees can be challenging when horizontal transfer has occurred in bacteria. Why?

• A) Trees cannot be accurately rooted when horizontal transfer has occurred
• B) Virulent isolates evolve too rapidly to be captured in a phylogenetic tree
• C) Lineages of bacteria from different locations are unrelated if horizontal transfer has occurred
• D) Genetic differences between organisms are usually assumed to have occurred in a stepwise fashion

Analyze the effect of production and sales volume differences on net operating income.

Comprehend the comparison between variable costing and absorption costing systems.

Calculate unit product costs under variable and absorption costing systems.

Evaluate the effects of fixed manufacturing overhead and direct labor costs on unit product costs and net operating income.

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Definitions:

GAAP

Generally Accepted Accounting Principles; a set of rules and standards used for financial reporting and accounting.

Cost Flow Assumption

An assumption about how costs are removed from inventory and reported as cost of goods sold, influencing how inventory and profits are accounted for.

Variable Costing

An accounting method that only includes variable costs in product costs and treats fixed costs as period expenses.

Fixed Production Costs

Expenses that do not change with the level of production, such as rent for factory premises, salaries of permanent staff, and depreciation of machinery.