Which of the Following Statements Is FALSE

question 14

Multiple Choice

Which of the following statements is FALSE?

• A)Absorption costing allocates fixed manufacturing overhead to actual units produced during the period.
• B)Nonmanufacturing costs are expensed in the future under variable costing.
• C)Fixed manufacturing costs in ending inventory are expensed in the future under absorption costing.
• D)Operating income under absorption costing is higher than operating income under variable costing when production units exceed sales units.

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Definitions:

Behavior Modification

The use of learning techniques, such as conditioning, to change or improve a person's behavior.

Learning Theory

A set of principles that explains how individuals acquire, retain, and recall knowledge and skills through experience, teaching, and interaction.

Adjustment Problems

Difficulties in coping with new, changing, or challenging environments, often leading to psychological stress or behavioral issues.

Learning Theory

A framework that describes how knowledge is absorbed, processed, and retained during learning.