If Variable Cost of Goods Sold Totaled $80,000 for the Year

question 43

Multiple Choice

If variable cost of goods sold totaled $80,000 for the year (16,000 units at $5.00 each) and the planned variable cost of goods sold totaled $86,250 (15,000 units at $5.75 each) , the effect of the quantity factor on the change in variable cost of goods sold is:

• A) $5,000 decrease
• B) $5,000 increase
• C) $5750 increase
• D) $5,750 decrease

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Definitions:

Operant Conditioning

A learning process through which the strength of a behavior is modified by reinforcement or punishment.

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired; a response that is at first elicited by the second stimulus is eventually elicited by the first stimulus alone.

Spontaneous Recovery

A phenomenon in learning and conditioning where a previously extinguished response re-emerges after a period of no exposure to the conditioned stimulus.

Unconditioned Response

An automatic, natural reaction to a stimulus that occurs without prior learning or conditioning.