Answer the Following Questions Using the Information Below:
Vision Company

question 20

Multiple Choice

Answer the following questions using the information below:
Vision Company manufactures digital cameras. For May, there were no beginning inventories of direct materials and no beginning or ending work-in -process. Conversion costs is the only indirect manufacturing cost category currently used. Journal entries are recorded when materials are purchased and when units are sold.
$\begin{array}{lr}\text { Conversion costs - May } & \$ 100,625 \\\text { Direct materials purchased - May } & \$ 253,575 \\\text { Units produced - May } & 80,500 \text { units } \\\text { Units sold - May } & 77,500 \text { units } \\\text { Selling price } & \$ 20 \text { each }\end{array}$
-Which of the following journal entries would be recorded when units are sold for the month under backflush costing? ?

• A)\(\begin{array} { l }
• \text {Cost of Goods Sold }&\$341,000 \\
• \text { Inventory: Raw and In-Process}&\$341,000 \\
• \end{array}\)
• B)\(\begin{array} { l }
• \text {Cost of Goods Sold }&\$341,000 \\
• \text { Inventory Control }&\$244,125 \\
• \text {Conversion Costs Allocated }&\$96,875 \\
• \end{array}\)
• C)\(\begin{array} { l }
• \text {Inventory Inventory Control }&\$244,125 \\
• \text { Conversion Costs Allocated }&\$96,875 \\
• \text {Cost of Goods Sold }&\$341,000 \\
• \end{array}\)
• D)\(\begin{array} { l }
• \text { Cost of Goods Sold}&\$ 354,200\\
• \text {Inventory: Raw and In-Process }&\$253,575\\
• \text {Conversion Costs Allocated }&\$96,875 \\
• \end{array}\)

Recognize the role and effects of extinction in reducing undesirable behaviors.

Differentiate between negative reinforcement and punishment.

Identify the steps involved in the extinction procedure.

Understand the role of positive reinforcement in behavior modification and its implementation.

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Definitions:

Moving Backward

The process of going in a direction opposite to the one that is considered forward or advancing.

Ventricular Systole

The phase of the cardiac cycle during which the ventricles contract, pumping blood out of the heart into the arteries.

Pulmonary Artery

The artery that carries deoxygenated blood from the right ventricle of the heart to the lungs for oxygenation.

Aorta

The largest and main systemic artery of the vertebrate body; arises from the left ventricle and branches to distribute blood to all parts of the body except the lungs.