With a Direct Materials Price Variance of $40,000 F and Direct

question 171

True/False

With a direct materials price variance of $40,000 F and direct materials efficiency, direct manufacturing labor price, and direct labor efficiency variances of $60,000 U, 20,000 U, and 15,000 U, the write-off to cost of goods sold if these are deemed immaterial would be a debit of $55,000.

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Definitions:

Reinforcement Schedule

The pattern or timing in which an organism receives a reward or punishment, influencing the speed and strength of behavior learning.

Fixed-interval

A type of schedule in operant conditioning where rewards or punishments (reinforcements) are presented at fixed time periods, provided that the appropriate response is made.

Variable-interval

A schedule of reinforcement where a response is rewarded after an unpredictable amount of time has passed, in behavioral psychology.

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired; a response that is at first elicited only by the second stimulus is eventually elicited by the first stimulus alone.