A Reason for Using Capacity Available Instead of Capacity Used

question 106

Multiple Choice

A reason for using capacity available instead of capacity used when allocating budgeted fixed costs from service departments to user departments is ________.

• A) actual usage by user departments does not affect short run allocations to other user departments
• B) actual usage by user departments does not affect long run allocations to other user departments
• C) that the allocation methods to assign service department costs to producing departments are inaccurate
• D) that the allocation methods to assign service department costs to producing departments are not available

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Definitions:

Protanopia

A type of color blindness where there is a deficiency in red cone cells, making it difficult to distinguish red from green.

Tympanometry

A test that measures the movement of the eardrum in response to changes in air pressure, used to diagnose middle ear problems.

Contrast Sensitivity

A measure of the ability to distinguish differences between light and dark areas in a visual scene, important for tasks such as night driving and reading.

Visual Acuity

The clarity or sharpness of vision, typically measured by the ability to discern letters or numbers at a standardized distance.