Use the Following Performance Report for a Cost Center of the Dry

question 28

Multiple Choice

Use the following performance report for a cost center of the Dry Cat Food Division for the month ended December 31 to answer the question below. What is the direct labor variance between the actual results and the flexible budget?

• A) $10 (
• B) $10 (
• C) $60 (
• D) $60 (

---

Definitions:

Variable Ratio Schedule

A type of operant conditioning reinforcement schedule in which a response is reinforced after an unpredictable number of responses.

Reinforcement

In behavioral psychology, a consequence applied to an organism's environment that causes an increase in the likelihood of a repeat of the preceding behavior.

Rewards

Benefits, compensation, or other forms of acknowledgment provided to individuals or organizations as recognition of their accomplishments or desired behavior.

Schedule of Reinforcement

A schedule of reinforcement is the pattern and timing of rewards or punishments that influence the learning and behavior of individuals.