Mary and Brian See a Machine on the Television Program

question 172

Multiple Choice

Mary and Brian see a machine on the television program American Inventor.Mary wants to know what parts make up the machine, but Brian wants to know its purpose.Mary's approach is most similar to the school of psychology, while Brian's approach is most similar to the school of psychology.

• A)structuralist; functionalist
• B)functionalist; structuralist
• C)Gestalt; psychoanalytic
• D)psychoanalytic; Gestalt

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Definitions:

Variable Overhead Rate

The cost of indirect manufacturing expenses that fluctuate with production volume, calculated per unit of activity or base.

Efficiency Variance

A measure used in cost accounting to determine the difference between the actual cost of producing an item and the standard cost, based on the actual hours worked.

Budget Variance

The difference between budgeted figures for revenue or expenses and actual figures.

Fixed Overhead Budget

The fixed overhead budget is a financial plan that estimates the fixed costs associated with production, which do not vary with the level of output.