The Total Traceable Costs of the Account Billing Activity Centre

question 86

Multiple Choice

The total traceable costs of the account billing activity centre is $245,000. Cost behaviour analysis indicates that fixed costs are $75,000. Activity analysis indicates that the cost driver for account billing activity is the number of lines printed, and the total lines printed is 2,500,000.
-Which of the following is NOT an example of "efficient" performance?

• A) More goods were produced and sold than anticipated.
• B) Direct labour hours per unit were less than expected.
• C) Direct material used per unit was less than expected.
• D) More outputs were achieved with less inputs than predicted.

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Definitions:

Sensitivity

The quality of having a keen ability to detect or respond to slight changes, signals, or influences.

Low-level Stimuli

Basic or minimal environmental inputs that can elicit a sensory or psychological response.

T-data Technique

A method of assessing personality traits by observing and recording behavior in structured situations.

Biases

Prejudices or preconceived opinions that influence a person's ability to make impartial judgments.