According to the SDP Model, What Should Program Development Begin

question 15

Multiple Choice

According to the SDP model, what should program development begin with?

• A) A needs assessment.
• B) Examination of the sociocultural programming.
• C) Evaluation of the enrichment activities.
• D) Acquisition of governmental funding.

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Definitions:

Break-even Sales

The amount of revenue needed to cover total fixed and variable costs, resulting in neither profit nor loss.

Variable Costing

An accounting method that includes only variable production costs (direct labor, direct materials, and variable overhead) in product costs, excluding fixed overhead costs.

Absorption Costing

A ledger keeping approach in accounting that wraps all costs connected to manufacturing—expenses for direct materials, wages for direct labor, and all types of manufacturing overhead, fixed and adjustable—into a product's total cost.

Contribution Format

An income statement format that separates fixed costs from variable costs to highlight the contribution margin.