Larry Corporation Has Developed Ideal Standards for Four Activities: Labour

question 108

Multiple Choice

Larry Corporation has developed ideal standards for four activities: labour, materials, inspection, and receiving. Information is as follows:
$\begin{array}{llccc}\underline{\text { Activity }} &\underline{ \text { Activity Driver }} & \underline{\text {S Q}} & \underline{\text {A Q}}&\underline{\text {SP}}\\\text { Inspection } & \text { Inspection hours } & 0 & 40,000&\$12 \\\text { Labour } & \text { Hours } & 50,000 & 56,000&18 \\\text { Materials } & \text { Kilograms } & 100,000 & 105,000 &15\\\text { Receiving } & \text { Orders } & 150 & 190&450\end{array}$
The actual prices paid per unit of each activity driver were equal to the standard prices.
-Refer to the figure.What are the non-value-added costs for materials?

• A)$1,575,000
• B)$157,500
• C)$150,000
• D)$75,000

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Definitions:

Psychoanalytic Theory

A set of theories originating from the work of Sigmund Freud, focusing on unconscious motivations and conflicts as drivers of human behavior.

Neodissociation Theory

A psychological theory suggesting that during hypnosis, consciousness is divided or dissociates into different streams, allowing for activities and experiences to occur independently of each other.

Posthypnotic Amnesia

A condition where individuals are unable to recall events or information obtained while under hypnosis, once they come out of the hypnotic state.

Hypnotic Suggestions

Instructions or prompts given to a person under hypnosis intended to influence their thoughts, behaviors, perceptions, or sensations.