When Using a Standard Costing System,which of the Following Should

question 31

Multiple Choice

When using a standard costing system,which of the following should be recorded when direct materials are transferred to the production floor?

• A)Debit raw materials inventory for the actual amount at the standard price and credit work in process for the actual amount at the standard price.
• B)Debit raw materials inventory for the standard amount at the standard price and credit work in process for the actual amount at the actual price with a debit or credit to direct material quantity variance.
• C)Credit raw materials inventory for the standard amount at the standard price and debit work in process for the standard amount at the actual price with a debit or credit to direct material quantity variance.
• D)Credit raw materials inventory for the actual amount at the standard price and debit work in process for the standard amount at the standard price with a debit or credit to direct material quantity variance.

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Definitions:

Systematic Desensitization

A therapeutic technique designed to reduce anxiety or fear by gradually exposing the patient to the object of their phobia in a controlled setting.

Operant Conditioning

A method of learning that occurs through rewards and punishments for behavior, encouraging the occurrence of desired behaviors.

Autism Spectrum Disorder

A disorder of development that manifests through challenges in social interaction and communication, coupled with limited or repetitive thought and behavior patterns.

Intensive Behavioral Intervention

A comprehensive, individualized treatment strategy often used for children with autism, aimed at improving social, communicational, and learning skills through positive reinforcement.