Sparrow Manufacturing Manufactures Small Parts and Uses an Activity-Based Costing

question 140

Multiple Choice

Sparrow Manufacturing manufactures small parts and uses an activity-based costing system. $\begin{array}{|l|r|l|l|}\hline \text { Activity } & \begin{array}{l}\text { Est. Indirect Activity } \\\text { Costs }\end{array} & \text { Allocation base } & \text { Cost allocation rate } \\\hline \text { Materials } & \$ 70,000 & \text { Material moves } & \$ 2.00 / \text { move } \\\hline \text { Assembling } & \$ 240,000 & \text { Direct labor hours } & \$ 8.00 / \text { dir. labor hour } \\\hline \text { Packaging } & \$ 80,000 & \text { \# of finished units } & \$ 0.80 / \text { finished unit } \\\hline\end{array}$
The following parts were produced in October with the following information:
$\begin{array} { | l | r | r | r | r | } \hline \text { Part } & \text { \# Produced } & \text { Materials Costs } & \text { \# Moves } & \text { Dir. Labor Hrs. } \\\hline \text { A } & 2,500 & \$ 2,500 & 800 & 200 \\\hline \text { B } & 3,500 & \$ 7,000 & 1,500 & 300 \\\hline \text { C } & 4,500 & \$ 11,250 & 2,200 & 1,000 \\\hline\end{array}$
- Total units costs for all parts is:

• A)$ 4.34.
• B)$ 6.06.
• C)$ 7.98.
• D)$13.48.

Understand the need for and process of conducting a needs analysis in organizations.

Recognize the different types and steps of a needs analysis: organizational, task, person, and resource analysis.

Identify the tools and techniques used in conducting a needs analysis.

Understand the significance of aligning training and development initiatives with an organization's strategy.

---

Definitions:

Oxytocin

A hormone and neurotransmitter that plays a significant role in childbirth, lactation, and social bonding behaviors.

Growth Hormone

A hormone that stimulates growth, cell reproduction, and cell regeneration in humans and other animals.

Pituitary Gland

A small, pea-sized gland located at the base of the brain, responsible for regulating vital body functions and general wellbeing through the secretion of hormones.

Physical Development

The progression of bodily growth and the improvement of motor skills and physical health over a person's lifetime.