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Dave,a graduate student,has difficulty talking to groups.Unfortunately,he has chosen a career in which he must speak to large groups of people.The night before a presentation,he tosses and turns,and the resulting lack of sleep makes the situation worse.When he makes a presentation,he often becomes confused and stumbles over his words.As a result,he feels worthless and miserable.Which two criteria of abnormal behavior are most useful in analyzing this case?
Job Order Cost System
An accounting system used to track costs associated with specific jobs or orders, including materials, labor, and overhead.
Cost Performance
A measure of the efficiency of budget management, comparing the budgeted cost of work performed with the actual cost.
Factory Overhead
Costs associated with operating a factory that are not directly tied to a specific product or activity, such as maintenance, utilities, and salaries for management.
Work in Process
Work in Process (WIP) inventory includes partially finished goods that are still undergoing the manufacturing process and are not yet ready for sale to customers.
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