Which of the Following Features Does Not Illustrate a Contribution

question 22

Multiple Choice

Which of the following features does not illustrate a contribution that the customer can make in the delivery of services?

• A) Substitution of customer labor for provider labor.
• B) Smoothing service demand.
• C) Service standardization.
• D) None of the above.

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Definitions:

Manufacturing Overhead Account

An account used to record all indirect costs associated with the production process, including utilities, rent, and salaries for managers.

Work in Process

Inventory items that are in the production process but are not yet completed goods.

Predetermined Overhead Rate

A rate calculated before a period begins by dividing estimated manufacturing overhead costs by an estimated allocation base, used to allocate overhead costs to products.

Direct Labor-Hours

The total hours worked by employees who are directly involved in the manufacturing process or production of goods.