Which of the Following Capacity Levels Do Proponents of Activity-Based

question 145

Multiple Choice

Which of the following capacity levels do proponents of activity-based costing recommend to be used as the denominator level to calculate activity cost rates?

• A) practical capacity
• B) normal capacity utilization
• C) theoretical capacity
• D) master-budget capacity utilization

---

Definitions:

Cultural Norms

Shared expectations and rules that guide behavior of people within social groups.

Ontogeny

The development or course of development, especially of an individual organism from fertilization to maturity.

Kinesics

Linguistics of body communication.

Ethnolinguistic Vitality

The likelihood that a language or culture will continue to exist and be maintained by its speakers.