Which of the Following Statements About Normal Costing Is True

question 9

Multiple Choice

Which of the following statements about normal costing is true?

• A) Direct costs and indirect costs are traced using an actual rate.
• B) Direct costs and indirect costs are traced using budgeted rates.
• C) Direct costs are traced using a budgeted rate, and indirect costs are allocated using an actual rate.
• D) Direct costs are traced using an actual rate, and indirect costs are allocated using a budgeted rate.

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Definitions:

Primary Reinforcer

An innately reinforcing stimulus, such as one that satisfies a biological need.

Positive Punishers

Stimuli that, when introduced after a behavior, decrease the likelihood of that behavior occurring in the future.

Generalization

The process of applying the information or conclusions from specific instances to broader contexts or situations.

Shaping

A method in behaviorism used to train or teach new behaviors by rewarding closer approximations of the desired behavior.