The Advantage of Using Normal Costing Instead of Actual Costing

question 87

Multiple Choice

The advantage of using normal costing instead of actual costing is ________.

• A) indirect costs are assigned at the end of the year when they are known
• B) the job cost is more accurate under normal costing
• C) indirect costs are assigned to a job on a timely basis
• D) normal costing provides a higher gross profit margin

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Definitions:

Learned Helplessness

A psychological condition where an individual expects failure due to previous experiences of inability to control outcomes, affecting motivation and behavior.

Contingency Blocking

A learning phenomenon where the association between a stimulus and a response is hindered by the presence of a more dominant or previously learned stimulus-response association.

Biofeedback

A technique that trains individuals to improve their health by controlling certain bodily processes that normally occur involuntarily, such as heart rate, blood pressure, muscle tension, and skin temperature.

Operant Conditioning Technique

A method of learning that employs rewards and punishments for behavior to cause a change in behavior.