Case 3.2 John Is a Construction Worker. He Is Walking Down the Walking

question 54

Multiple Choice

Case 3.2
John is a construction worker. He is walking down the street when he notices two children playing in the street. John continues on his way. Shortly after he passes, one of the children is hit by a car and killed.

-If John were the parent of one of the children,why might he be criminally liable?

• A) because of a statutory responsibility
• B) because of a special relationship
• C) because of a contractual responsibility
• D) because of a constitutional responsibility

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Definitions:

Manufacturing Overhead

All manufacturing costs other than those accounted for as direct labor and direct materials. Includes indirect costs such as maintenance, utilities, and rent in the production process.

Indirect Materials

Materials used in the production process that cannot be directly linked to specific products, such as lubricants and cleaning supplies.

Direct Materials Cost

The cost of raw materials and components used directly in the manufacturing of a product.

Schedule Of Cost Of Goods Sold

A schedule that contains three elements of product costs—direct materials, direct labor, and manufacturing overhead—and that summarizes the portions of those costs that remain in ending Finished Goods inventory and that are transferred out of Finished Goods into Cost of Goods Sold.