Spear Manufacturing Has Four Categories of Overhead

question 54

Multiple Choice

Spear Manufacturing has four categories of overhead. The four categories and expected overhead costs for each category for next year are as follows: Currently, overhead is applied using a predetermined overhead rate based upon budgeted direct labour hours. 20,000 direct labour hours are budgeted for next year.
The company has been asked to submit a bid for a proposed job. The plant manager feels that obtaining this job would result in new business in future years. Usually bids are based upon full manufacturing cost plus 15 percent. Estimates for the proposed job are as follows:
In the past, full manufacturing cost has been calculated by allocating overhead using a volume-based activity driver, direct labour hours. The plant manager has heard of a new way of applying overhead that uses cost pools and activity drivers. Expected activity for the four activity drivers that would be used are:
If the number of inspections is used to assign inspection costs, the amount of inspection costs allocated to the proposed job would be

• A) £2,700.
• B) £990.
• C) £900.
• D) £540.

Analyze theories explaining family violence and their multidimensional aspects.

Identify the risk factors and predictors for various types of family abuse including child maltreatment, elder abuse, and intimate partner violence.

Recognize the forms and consequences of child abuse and neglect.

Discuss the societal and individual factors contributing to elder mistreatment.

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Definitions:

Extinction

The process through which a species, family, or larger group of organisms permanently disappears from Earth.

Cultural Relativism

The principle that an individual's beliefs and activities should be understood by others in terms of that individual's own culture, avoiding ethnocentric judgments.

Ethnocentrism

The tendency to view one's own culture or ethnic group as superior to others, often leading to judging other cultures by one's own cultural norms and standards.

Sanctions

Penalties or other means of enforcement used to provide incentives for obedience with the law, or with rules and regulations; can be positive (rewarding) or negative (punishing).