What Is NOT Characteristic of Normal Costing Systems

question 15

Multiple Choice

What is NOT characteristic of normal costing systems?

• A) A normal costing system predetermines overhead costs.
• B) A normal costing system has less capacity for control than a standard costing system.
• C) In a normal costing system, overhead is assigned using a budgeted rate and actual activity.
• D) A normal costing system assigns direct materials and direct labour to products using a predetermined rate.

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Definitions:

IRB Review

The process wherein an Institutional Review Board evaluates research proposals to ensure ethical standards are met, particularly in regard to participant safety and consent.

Common Rule

The Federal Policy for the Protection of Human Subjects. Shared standards adopted by federal agencies for the protection of human research subjects.

Belmont Report

A foundational document in the ethics of human subjects research, outlining respect for persons, beneficence, and justice as key principles.

Common Rule

A set of ethical principles for protecting human subjects in research, widely adopted by research institutions in the United States.