When Using the Proration Approach the Final Balance in the Manufacturing

question 1

Multiple Choice

When using the proration approach the final balance in the Manufacturing Overhead Control account can be closed to which account(s) at year-end?

• A)Work-in-Process Control
• B)Income Summary
• C)Finished Goods Inventory
• D)Cost of Goods Sold
• E)Work-in-Process Control, Finished Goods Inventory or Cost of Goods Sold would normally be used.

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Definitions:

Operant Behavior

A type of learning where behavior is controlled by consequences, including rewards and punishments.

Rat Pressing Bar

An experimental setup wherein rats are conditioned to press a bar to receive a reward, often used in studies of behavior and learning.

Dog Blinking

A reflex or voluntary action in dogs to protect their eyes from foreign bodies or express emotions, not a widely recognized behavioral study term.

Law of Effect

Law stating that if an action is followed by a pleasurable consequence, it will tend to be repeated, and if followed by an unpleasant consequence, it will tend not to be repeated.