Answer the Following Questions Using the Information Below:
Bauer Manufacturing

question 131

Multiple Choice

Answer the following questions using the information below:
Bauer Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machine-hours in the Machining Department and on the basis of direct labor-hours in the Assembly Department. At the beginning of 20X3, the following estimates were provided for the coming year:
$\begin{array}{lrr}&\text { Machining }&\text { Assembly }\\\text { Direct labor-hours } & 30,000 & 60,000 \\\text { Machine-hours } & 80,000 & 20,000 \\\text { Direct labor cost } & \$ 500,000 & \$ 900,000 \\\text { Manufacturing overhead costs } & \$ 420,000 & \$ 240,000\end{array}$ The accounting records of the company show the following data for Job #316:
$$\begin{array} { l r r } & \text { Machining } & \text { Assembly } \\\text { Direct labor-hours } & 120 & 70 \\\text { Machine-hours } & 60 & 5 \\\text { Direct material cost } & \$ 300 & \$ 200 \\\text { Direct labor cost } & \$ 100 & \$ 400\end{array}$$
-What amount of manufacturing overhead costs will be allocated to Job #316?

• A) $439
• B) $502
• C) $595
• D) $532

Distinguish between psychological and physiological states in the context of needs and drives.

Describe how physiological needs lead to the activation of drives.

Explain the concept of optimum arousal theory and its effect on performance.

Define and differentiate between instinct, need, drive, and reflex in the context of motivation.

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Definitions:

Beginning Balance

The amount of money or value available in an account at the start of a new financial period.

Ending Balance

The amount of money or value in an account at the end of a financial period.

Cash Dividend

A payment made by a company out of its profits to its shareholders, usually in the form of cash.

Bonds Payable

Long-term liabilities represented by bonds that a company has issued, which it is obligated to pay back at a future date along with interest payments.