Clyde Company Gathered the Following Information for the Year Ended

question 141

Multiple Choice

Clyde Company gathered the following information for the year ended December 31: $$\begin{array} { | l | r | } \hline \text { Direct labor cost incured for the year } & \$ 180,000 \\\hline \text { Estimated manufacturing overhead costs } & \$ 240,000 \\\hline \text { Estimated direct labor cost } & \$ 200,000 \\\hline \text { Work in process inventory, Dec. 31 } & \$ 55,000 \\\hline \text { Finished goods inventory. Dec. 31 } & \$ 67,500 \\\hline \text { Cost of goods sold } & \$ 141,000 \\\hline \text { Estimated direct labor hours } & 300,000 \\\hline\end{array}$$
-What would the predetermined manufacturing overhead rate for the year be using direct labor cost as the allocation base?

• A)90% of direct labor cost
• B)111% of direct labor cost
• C)120% of direct labor cost
• D)80% of direct labor cost

Understand the impact of goal experiences and expectations in motivation according to theorists like Tolman.

Comprehend the concept of secondary reinforcers and their role in motivating behavior.

Grasp the nature and phases of goal disengagement in Klinger's model.

Distinguish between different motivational theories and their views on reinforcement, learning, and performance.

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