Product Costs Can Be Distorted If a Unit-Based Activity Driver

question 14

Multiple Choice

Product costs can be distorted if a unit-based activity driver is used and

• A) nonunit-based overhead costs are a significant proportion of total overhead.
• B) the consumption ratios differ between unit-based and nonunit-based input categories.
• C) both a and b.
• D) neither a nor b.

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Definitions:

Systematic Desensitization

Form of exposure therapy used to treat phobias and anxiety disorders by exposing a person to the feared object or situation through a stimulus hierarchy.

Flooding

A psychological treatment method where an individual is exposed to a large quantity of an undesirable stimulus in order to help them overcome their anxiety or fear.

Exposure Therapy

Counterconditioning technique in which a therapist seeks to treat a client’s fear or anxiety by presenting the feared object or situation with the idea that the person will eventually get used to it.

Client-Centered Therapy

A form of psychotherapy developed by Carl Rogers that emphasizes providing a supportive emotional environment for clients.