Which One of the Following Items Is a Direct Cost

question 43

Multiple Choice

Which one of the following items is a direct cost?

• A) Customer-service costs of a multiproduct firm; Product A is the cost object.
• B) Printing costs incurred for payroll check processing; payroll check processing is the cost object.
• C) The salary of a maintenance supervisor in a multiproduct manufacturing plant; Product B is the cost object.
• D) Utility costs of the administrative offices; the accounting department is the cost object.

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Definitions:

Negative Punishment

A behavior reduction strategy where a favorable stimulus is removed following the undesired behavior.

Avoidance Learning

A process in behavioral psychology where a subject learns to prevent the occurrence of an unpleasant stimulus by performing a particular behavior.

Negative Reinforcement

A behavioral strategy where an aversive stimulus is removed following a desired behavior, increasing the frequency of that behavior.

Punishment

A consequence that reduces the likelihood of a behavior occurring in the future, often used in behavior modification strategies.