Use Information Below to Answer the Following Questions -Refer to the Table Above

question 12

Multiple Choice

Use information below to answer the following questions.
Oswald Ltd manufactures a wide range of leather suitcases. The following costs are expected to be incurred by the company during June: $\begin{array}{lr}\text { Ind irect labour cost } & \$ 26,000 \\\text { Direct labour time } & 10,000 \text { hours }\\\text { Depreciation on equipment } & \$ 20,000 \\\text { Rent and Rates } & \$ 13,000 \\\text { Direct labour costs } & \$ 98,000 \\\text { Heating, lighting and power } & \$ 4,000 \\\text { Machine time } & 8,000\text { hours } \\\text { Indirect materials } & \$ 5,000 \\\text { Consumables } & \$ 2,000 \\\text { Direct materials used } & \$ 50,000 \\\text { Production estimate } & 1,000\text { suitcases }\\\end{array}$
-Refer to the table above. Total indirect costs are:

• A)$72,000.
• B)$39,000.
• C)$59,000.
• D)$70,000.

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Definitions:

Operant Conditioning

A conditioning method in which the vigor of a response is influenced through the use of encouragements or sanctions.

Obsessive-Compulsive Disorder

A mental disorder characterized by unwanted and intrusive thoughts (obsessions) leading to repetitive behaviors (compulsions) as an attempt to reduce anxiety.

Anxiety Reduction

A process or intervention aimed at decreasing levels of stress or anxiety, often involving techniques such as relaxation exercises, mindfulness, or therapy.

Major Depressive Disorder

A psychological condition marked by a continuously low mood or lack of enjoyment in tasks, which significantly disrupts everyday life.