Why May Departmental Overhead Rates NOT Correctly Assign Overhead Costs

question 61

Multiple Choice

Why may departmental overhead rates NOT correctly assign overhead costs?

• A) Because of the use of direct labour hours in allocating overhead costs to products rather than machine time or quantity of materials.
• B) Because of the high correlation between direct labour hours and the incurrence of overhead costs.
• C) Because of the over-reliance on volume as a basis for allocating overhead costs where products differ regarding the number of units produced, lot size, or complexity of production.
• D) Because of the difficulties associated with identifying cost pools for the first stage of the allocation process.

Distinguish between sensory, short-term (working), and long-term memory.

Recognize the distinction between explicit (declarative) and implicit (nondeclarative) memories.

Describe the significance of automatic and effortful processing in memory formation.

Explain the original Atkinson-Shiffrin three-stage model of memory and its revisions.

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Definitions:

Confounding Variables

Factors other than the independent variable that may cause a result, making it difficult to establish a clear causal relationship.

Independent Variable

A variable that is manipulated or changed by the researcher to observe its effect on the dependent variable.

Curvilinear Relationship

A type of relationship between two variables where the change in the outcome variable does not happen in a straight-line manner with changes in the predictor variable.

Factorial Designs

Experimental setups that allow researchers to examine the effects of two or more independent variables on a dependent variable simultaneously.