The Base for Allocating Overhead Costs Most Commonly Used in Practice

question 17

Multiple Choice

The base for allocating overhead costs most commonly used in practice is:

• A)direct labour cost.
• B)direct labour hours.
• C)machine hours.
• D)units produced.

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Definitions:

Organizational Restructuring

The act of realigning or changing the organizational structure, processes, or cultures of a company to improve efficiency, effectiveness, or adapt to new strategies.

Downsizing

The planned reduction of a company's workforce to improve efficiency or reduce costs.

Strategic Human Resource Planning

The process of aligning an organization's human resource capacity with its strategic objectives to ensure it can meet future challenges and opportunities.

Workforce Downsizing

The reduction of an organization's employees to improve its efficiency and reduce costs, often resulting in layoffs.