The Term "Bottleneck" Refers to

question 22

Multiple Choice

The term "bottleneck" refers to

• A)when increasing variable inputs must share a fixed amount of complementary input.
• B)"fixity" of some factor
• C)None of the above
• D)Both a and b

---

Definitions:

Traditional Costing Method

An accounting method that assigns indirect costs to products based on a predetermined overhead rate, often not reflecting the actual consumption of resources by each product.

Direct Labor-Hours

The total number of hours worked directly on the production of goods.

Overhead Assigned

The process of allocating manufacturing overhead costs to specific products or cost objects based on a predetermined rate or method.

Overhead Applied

The assigning of overhead costs to goods produced based on a predetermined rate or basis such as machine hours or labor hours.