Johnson Construction Materials Company Has a Sales Office That Sells

question 149

Multiple Choice

Johnson Construction Materials Company has a sales office that sells concrete culvert pipes to property developers.The sales office is a revenue center and prepares a monthly responsibility report.The following information is provided. $$\begin{array}{l}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Revenue Center Responsibility Report }\\\begin{array} { |c | c | c | l | c | c | c | c| } \hline \begin{array} { c } \text { Product } \\\text { Type }\end{array} & \begin{array} { c } \text { Actual } \\\text { Sales } \\\text { Revenue }\end{array} & \begin{array} { c } \text { Flexible } \\\text { Budget } \\\text { Variance }\end{array} & \text { U/F } & \begin{array} { c } \text { Flexible } \\\text { Budget }\end{array} & \begin{array} { c } \text { Sales } \\\text { Volume } \\\text { Variance }\end{array} & \text { U/F } & \begin{array} { c } \text { Static } \\\text { Budget }\end{array} \\\hline 40 \text { inch } & \$ 31,700 & & & \$ 30,750 & & & \$ 40,800 \\\hline 36 \text { inch long } & 40,150 & & & 42,000 & & & 33,200 \\\hline 36 \text { inch short } & 36,000 & & & 33,200 & & & 31,100 \\\hline \text { 32 inch } & 19,100 & & & 20,900 & & & 28,400 \\\hline\end{array}\end{array}$$ What is the flexible budget variance for the 40-inch pipe?

• A) $950 U
• B) $10,050 F
• C) $10,050 U
• D) $950 F

Differentiate between corporate and occupational deviance and understand the methods used for gaining compliance in corporate deviance.

Recognize the factors contributing to the proliferation of certain forms of white-collar deviance, including tax evasion and unsafe product manufacturing.

Understand the psychological rationalizations of white-collar and corporate offenders in justifying their actions.

Understand the reasons and conditions that facilitate white-collar deviance.

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Definitions:

Dichotomized Model

A theoretical framework that divides concepts into two distinct and mutually exclusive groups.

Kinsey's Research

Studies conducted by Alfred Kinsey that explored human sexuality, notably documented in the Kinsey Reports.

Sexual Orientation

An inherent or immutable enduring emotional, romantic, or sexual attraction to other people, specified by the gender(s) of the people they are attracted to.

Observational Study

A study in which the researcher observes and records behavior without influencing the study outcome.