Roger Is Late for Work

question 54

Multiple Choice

Roger is late for work.As he approaches an intersection in his car he observes that the traffic signal is red.Not seeing any other cars,Roger decides to proceed through the intersection without stopping.As he enters the intersection,Terry,riding a motorcycle,comes over the hill into the intersection and strikes the side of Roger's automobile.Terry is thrown from the motorcycle and seriously injured.Under these facts it would be accurate to say that Roger:

• A)has no criminal responsibility because Terry hit him; he did not hit Terry.
• B)was acting recklessly when he ran the red signal.
• C)knowingly caused Terry's injuries as he should have anticipated cross-traffic.
• D)is responsible for Terry's injuries due to the doctrine of transferred intent.

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Definitions:

First-In, First-Out

An inventory accounting method where goods first purchased or manufactured are the first ones to be sold.

Completion Percentage

In project management and accounting, it refers to the ratio of work completed to the total scope of work, often used for progress billing and revenue recognition.

Equivalent Units

A concept in cost accounting used to convert partially completed goods into an equivalent number of fully completed units for inventory accounting purposes.

Conversion Costs

The combined costs of direct labor and overhead required to transform raw materials into finished goods.