Using the Golden Rule and Never Treating Another Human Being

question 11

Multiple Choice

Using the Golden Rule and never treating another human being simply as a means but always as an end are the categorical imperatives of

• A) Archie Carroll.
• B) L. Kohlberg.
• C) Joseph Badaracco.
• D) Immanuel Kant.
• E) Milton Friedman.

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Definitions:

Variable Overhead Efficiency Variance

A measure used in management accounting to assess the efficiency of variable production overhead based on the actual time taken to produce goods versus the expected time.

Standard Direct Labor-Hours

Standard direct labor-hours refer to the estimated hours of direct labor work required to produce one unit of a product or service, used for budgeting and variance analysis.

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the standard cost assigned to those overheads, indicating efficiency in managing variable costs.

Direct Materials Purchases Variance

the difference between the actual cost of direct materials purchased and the expected (or standard) cost, indicating how effectively a company is managing its resources.