At the End of 2009, SWP Prepared Its Master Budget

question 9

Multiple Choice

At the end of 2009, SWP prepared its master budget for 2010. Selected amounts from that budget, along with actual results for 2010, are presented below: The research and development cost variance could be explained by

• A) Starting too many projects
• B) Cost increases due to new information technologies
• C) Efficient cost management
• D) Higher salaries

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Definitions:

Nursing Assistive Personnel

Health care workers who provide basic patient care under the supervision of nursing staff, such as Certified Nursing Assistants.

Intercostal Space

The anatomical area between two ribs, which contains muscles and nerves, playing a critical role in the mechanics of breathing.

Subcutaneous Emphysema

The presence of air or gas in the subcutaneous layer of the skin, often as a result of injury or surgery, causing swelling and a crackling sensation.

Serous Drainage

Clear, watery fluid that sometimes drains from wounds and is a normal part of the healing process.