All the Following Choices Exist for Defining the Denominator Volume

question 97

Multiple Choice

All the following choices exist for defining the denominator volume (denominator activity level) for assigning fixed overhead costs in a standard cost system, except:

• A) Budgeted capacity utilization.
• B) Actual capacity utilization.
• C) Theoretical capacity.
• D) Practical capacity.
• E) Normal capacity.

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Definitions:

Bona Fide Occupational Qualification (BFOQ)

A justifiable reason for discrimination based on business reasons of safety or effectiveness.

Canadian Human Rights Commission (CHRC)

A governing body established to administer and enforce human rights legislation, protecting and promoting human rights within Canada.

Sufficient Grounds

Adequate or acceptable reasons or evidence for a particular action, behavior, or legal decision.

Prohibited Grounds

Terms referring to the reasons or bases, such as race, gender, or religion, on which discrimination is explicitly forbidden by law.