Carleton University Operates a Motor Pool for the Convenience of Its

question 92

Essay

Carleton University operates a motor pool for the convenience of its faculty and staff. The following budget was prepared for an upcoming period: $\begin{array} { l r } \text { Gasoline and oil } & \$ 50,000 \\\text { Minor repairs } & 7,000 \\\text { Insurance } & 30,000 \\\text { Office help } & 34,000 \\\text { Depreciation } & \underline { 30,000 } \\\text { Total } & \underline { \$ 151,000}\end{array}$ The budget was based on the assumptions of 30 vehicles, with each vehicle being driven 5,000 kms. Carleton acquired two additional vehicles early in the period under study. Actual kms driven during the period totalled 170,000.
Discussions with the motor pool manager revealed that pool costs are variable and fixed in nature. The manager believed that kms driven was the most appropriate cost driver for studying gasoline and oil expense. In contrast, the number of vehicles in the pool was the best base to use when studying other selected costs.
Required:
A. Contrast a static budget with a flexible budget.
B. Suppose that Carleton's budget officer desired to prepare a report that compared budgeted and actual costs. Should the report be based on a static budget or a flexible budget? Why?
C. On the basis of the information presented, determine the budgeted amounts for the five preceding costs that would be used in a flexible budget.

Differentiate between external and internal male genitalia in terms of structure and function.

Recognize the role and importance of nerve endings in sexual arousal.

Distinguish between embryonic development of male and female sexual structures.

Understand the hormonal regulation of male reproductive functions, including testosterone's role.

---

Definitions:

Conventional Level

According to Kohlberg, a period during which moral judgments largely reflect social rules and conventions.

Intellectual Spurt

A significant and rapid increase in a person's cognitive abilities or knowledge, often occurring during developmental stages.

Decentration

Simultaneous focusing (centering) on more than one aspect or dimension of a problem or situation.

Concrete Operational

A stage in Piaget's theory of cognitive development (ages 7-12) where children gain a better understanding of concrete events and logical operations, but struggle with abstract concepts.