Cost Behavior for Variable Overhead Is More Difficult to Predict

question 46

Multiple Choice

Cost behavior for variable overhead is more difficult to predict than the behavior of direct materials or direct labor cost for all the following reasons except:

• A) Multiple cost drivers are usually involved with variable overhead.
• B) Direct material and direct labor contain no semi-variable component.
• C) The variable portion of overhead must first be separated from the fixed portion.
• D) Variable overhead is a relatively small part of total overhead.

Understand the concept of social loafing and factors that contribute to it.

Recognize the effects of deindividuation on behavior and how anonymity and group presence can influence individuals.

Analyze the process and consequences of group polarization in shaping attitudes and behavior.

Identify and explain the phenomenon of groupthink and its potential negative outcomes.

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Definitions:

Tertiary Consumer

An organism that typically eats secondary consumers, residing at or near the top of a food chain and usually a carnivore or an omnivore.

Ecological Efficiency

A measure of the energy transfer between different trophic levels in an ecosystem, typically representing how much energy from a lower level is available for use at the next level.

Trophic Level

The position that an organism occupies in a food chain, which is a measure of its feeding level.

Decomposers

Organisms, such as bacteria and fungi, that break down dead organisms and waste materials into simpler substances.