A Normal Costing System Records Which Costs in Work in Process

question 102

Multiple Choice

A normal costing system records which costs in work in process?

• A) actual direct materials, actual direct labor, actual manufacturing overhead
• B) applied direct materials, applied direct labor, applied manufacturing overhead
• C) applied materials and labor and actual manufacturing overhead
• D) actual materials and labor and applied overhead

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Definitions:

Schedule

A plan that designates specific times at which certain tasks or events should occur.

Reinforcers

In psychology, stimuli which, when presented after a behavior, increase the likelihood of that behavior being repeated in the future.

Positive Reinforcements

The introduction of rewarding stimuli following a desired behavior to increase the likelihood of it being repeated.

Punishment

A consequence designed to reduce the occurrence of unwanted behavior by either applying a negative stimulus or removing a positive one.