Diehl Company Uses an Activity-Based Costing System with Three Activity

question 73

Multiple Choice

Diehl Company uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity-based costing system:
$\begin{array} { | l | r | } \hline \text { Costs: } & \\\hline \text { Manufacturing overhead } & \$ 480,000 \\\hline \text { Selling and administrative expenses } & \underline { 100,000 } \\\hline \text { Total } & \$ 580,000 \\\hline\end{array}$

$\text { Distribution of Resource Consumption: }$
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { Activity Cost Pools }$$\begin{array} { |l | r | r | r | r | } \hline & \text { Order Size } & \begin{array} { r } \text { Customer } \\\text { Support }\end{array} & \text { Other } & \text { Total } \\\hline \begin{array} { l } \text { Manufacturing } \\\text { overhead }\end{array} &5 \% & 85 \% & 10 \% & 100 \% \\\hline \begin{array} { l } \text { Selling and } \\\text { administrative } \\\text { expenses }\end{array} & 60 \% & 20 \% & 20 \% & 100 \% \\\hline\end{array}$ The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. You have been asked to complete the first-stage allocation of costs to the activity cost pools.


-How much cost,in total,should not be allocated to orders and customer support in the second stage of the allocation process if the activity-based costing system is used for internal decision making?

• A) $0.
• B) $58,000.
• C) $68,000.
• D) $116,000.

Analyze the factors contributing to the emergence and sustainability of social movements, including theoretical frameworks such as value-added theory and resource mobilization theory.

Distinguish between social movements and other forms of collective behavior in terms of organization, duration, and leadership.

Understand the processes and tactics involved in social movements, including claims making and frame alignment.

Recognize the significance of social control and structural strain in the dynamics of social movements.

---

Definitions:

Caucasian Populations

A term historically used to refer to people from a wide range of ethnic backgrounds, mainly those with European ancestry.

Gender Biases

Preconceived notions and discriminatory attitudes based on an individual's gender that unfairly advantage or disadvantage members of a particular gender.

Diagnostic Systems

Frameworks or methodologies used in the classification and identification of diseases and disorders based on standardized criteria.

Women's Behaviours

A general term that might refer to the actions or conduct typically observed in or associated with women, though it lacks specificity and context. NO.