Activity Rates from Hilliard Corporation's Activity-Based Costing System Are Listed

question 26

Multiple Choice

Activity rates from Hilliard Corporation's activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products: $\begin{array}{llr}\text {Activity Cost Pools}&\text {Activity Rate}\\\text { Processing customer orders } & \$ 92.86 \text { per customer order } \\\text { Assembling products } & \$ 1.78 \text { per assembly hour } \\\text { Setting up batches } & \$ 52.09 \text { per batch }\end{array}$

Last year, Product XL91 involved 2 customer orders, 434 assembly hours, and 20 batches. How much overhead cost would be assigned to Product XL91 using the activity-based costing system?

• A) $1,041.80
• B) $772.52
• C) $2,000.04
• D) $66,908.88
• E) $146.73

Understand the basic principles of solution-focused and motivational interviewing approaches.

Identify and describe types of client-helper relationships and their implications for therapy.

Recognize and address resistance and ambivalence in the therapeutic process.

Demonstrate knowledge of effective questioning techniques within solution-focused and motivational interviewing contexts.

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Definitions:

Shared Goal

A common objective or aim that is pursued by individuals within a group, fostering collaboration and teamwork.

Social Facilitation

The tendency for people to perform differently when in the presence of others than when alone, typically showing improved performance on simple or well-rehearsed tasks.

Audience

A group of people who gather to watch, listen to, or read something, or who are targeted to receive a specific message or product.

Performance

The act of carrying out a task or function; how well an individual or group executes a given task.