The Number of Units in the Sales Budget and the Production

question 174

Multiple Choice

The number of units in the sales budget and the production budget may differ because of a change in ________.

• A) ending finished goods inventory levels
• B) total overhead charges for the year
• C) beginning direct material inventory levels
• D) sales returns and allowances

---

Definitions:

Hedonic Relevance

The degree to which a situation or an object can produce pleasurable or unpleasurable sensations.

Kelly's Attribution Theory

A psychological theory proposed by George Kelly that focuses on how individuals interpret events and how this relates to their thinking and behavior.

Covariation Principle

A principle in social psychology that asserts that for someone to attribute an effect to a condition, they must observe that the effect covaries with the condition across time.

Dispositional Attribution

The tendency to attribute someone's behavior to their personality, character, or disposition rather than situational factors.