Selection of a Cost Driver Depends On

question 55

Multiple Choice

Selection of a cost driver depends on:

• A) The availability of information for both the cost and the potential cost driver.
• B) A cause-and-effect relationship between the cost driver and the cost.
• C) Judgment of management.
• D) All of these answers are correct.

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Definitions:

Cannon-Bard Theory

A theory of emotion that proposes emotions and physiological responses occur simultaneously, and one does not cause the other.

Schachter and Singer's

Psychologists who proposed the two-factor theory of emotion, suggesting that emotion is based on physiological arousal and cognitive labels.

Plutchik's

Refers to Robert Plutchik's psychoevolutionary theory of emotion, which categorizes emotions into eight primary types forming a wheel.

James-Lange

A theory of emotion that posits emotions arise from physiological responses to stimuli, rather than being the cause of such responses.