The Dexon Company Makes and Sells a Single Product, Called

question 79

Multiple Choice

The Dexon Company makes and sells a single product, called a Mip, and employs a standard costing system. The following standards have been established for one unit of Mip: $\begin{array}{|l|r|r|}\hline & \text { Standard Quantity or Hours } & \text { Standard Cost per Mip } \\\hline \text { Direct Materials } & 6 \text { board metre } & \$ 9.00 \\\hline \text { Direct Labour } & 0.8 \text { hours } & \$ 9.60 \\\hline\end{array}$
There were no inventories of any kind on August 1. During August, the following events occurred:
Purchased 15,000 board metres at the total cost of $\$ 24,000$ .
Used 12,000 board metres to produce 2,100 Mips.
Used 1,700 hours of direct labour time at a total cost of $\$ 20,060$ .
- To record the incurrence of direct labour cost and its use in production,the general ledger would include what entry to the Labour Rate Variance account?

• A) $240 credit.
• B) $240 debit.
• C) $340 debit.
• D) $340 credit.

Apply knowledge of couples therapy models to advise on pre-marital enrichment programs.

Recommend a type of couples therapy based on an understanding of the treatments’ primary emphases and provide rationale for the choice.

Justify the support for the funding of preventive interventions for couples over couples therapy based on evidence-based benefits.

Outline the three stages followed in emotionally focused couples therapy.

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Definitions:

Bystander-Calculus Model

A psychological framework explaining why individuals decide to intervene or not in emergency situations, based on personal cost-benefit analyses.

Affect-Cost Model

A theoretical framework explaining how emotions influence decision-making, particularly the evaluation of costs and benefits in social interactions.

Social Blunders

Mistakes or awkward situations created in social contexts due to misunderstanding or inappropriate behavior.

Diffusion of Responsibility

A socio-psychological phenomenon where individuals are less likely to take action or feel a sense of personal responsibility in the presence of a large group.