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:

Edwin Ghiselli

A notable figure or possibly a researcher known for his contributions to a specific field, but without further context, it is difficult to provide a specific definition.

Effective Leadership

The ability to inspire and guide individuals or teams to achieve goals and fulfill the organization's mission through strategic vision and motivating practices.

Social Status

The position or rank of a person or group within the society, often determined by wealth, occupation, or family lineage.

Supervisory Ability

The capacity to oversee, guide, and manage the work and performance of a team or group.