Challenger Factory Produces Two Similar Products - Regular Widgets and Deluxe

question 51

Multiple Choice

Challenger Factory produces two similar products - regular widgets and deluxe widgets. The total plant overhead budget is $675,000 with 300,000 estimated direct labor hours. It is further estimated that deluxe widget production will need 3 direct labor hours for each unit and regular widget production will require 2 direct labor hours for each unit. Using the single plantwide factory overhead rate with an allocation base of direct labor hours, how much factory overhead will be allocated to the regular widget production if budgeted production for the period is 75,000 units and actual production for the period is 72,000 units?

• A) $168,750
• B) $324,000
• C) $162,000
• D) $337,500

Understand the importance and components of establishing clear, measurable goals and objectives in social work practice.

Recognize the steps involved in program planning and development, including the assessment of resources and articulation of client needs.

Distinguish between different types of contracts used in social work and their legal and ethical implications.

Identify strategies for prioritizing client problems and setting realistic intervention plans.

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Definitions:

M'Naghten

Refers to the M'Naghten Rule, a legal standard for determining the insanity of a defendant, based on their ability to understand right from wrong at the time of the crime.

Psychosis

State involving a loss of contact with reality as well as an inability to differentiate between reality and one’s subjective state.

American Law Institute (ALI) Rule

A legal standard for insanity that assesses whether a defendant lacked the capacity to understand the wrongfulness of their actions or conform their conduct to the law due to mental illness.