A Company-Based Program for Providing Counseling and Related Help to Employees

question 28

Multiple Choice

A company-based program for providing counseling and related help to employees whose personal problems are affecting their performance is most accurately called a(n) :

• A) employee assistance program.
• B) grief therapy program for employees.
• C) employee self-help program.
• D) community psychology program.

---

Definitions:

Predetermined Overhead Rate

A rate used to apply manufacturing overhead to products or job orders, calculated before the period begins based on estimated overhead costs and estimated activity levels.

Underapplied Overhead

Occurs when the allocated overhead costs are less than the actual overhead costs incurred, leading to a shortfall in overhead cost allocation.

Direct Labor-Hours

The total hours of work directly spent on the production of goods or the delivery of services.

Overapplied Manufacturing Overhead

A situation where the allocated manufacturing overhead costs for a period are more than the actual overhead costs incurred.