What Is the Last Step in Developing an Activity-Based Costing

question 73

Multiple Choice

What is the last step in developing an activity-based costing system?

• A) Estimate the total quantity of the cost driver.
• B) Estimate the total indirect costs of each activity.
• C) Identify the activities.
• D) Allocate costs to the cost object.

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Definitions:

Primary Reinforcers

These are naturally reinforcing stimuli, such as food or water, that satisfy biological needs and do not require learning to become effective.

Secondary Reinforcers

Stimuli that do not naturally provide reinforcement but have acquired reinforcing qualities through being associated with primary reinforcers.

Tertiary Reinforcers

Stimuli that have become rewarding through their association with secondary reinforcers and are used to motivate behavior, such as money, grades, or tokens.

Skinner

B.F. Skinner, an American psychologist best known for his work in behaviorism and the development of the theory of operant conditioning.