Kudej Printing Uses Two Measures of Activity, Press Runs and Book

question 232

Multiple Choice

Kudej Printing uses two measures of activity, press runs and book set-ups, in the cost formulas in its budgets and performance reports. The cost formula for wages and salaries is $8,360 per month plus $570 per press run plus $910 per book set-up. The company expected its activity in May to be 194 press runs and 74 book set-ups, but the actual activity was 195 press runs and 72 book set-ups. The actual cost for wages and salaries in May was $188,370. The wages and salaries in the flexible budget for May would be closest to:

• A)$185,030
• B)$186,280
• C)$188,370
• D)$187,240

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Definitions:

Fully Functioning Person

A concept in humanistic psychology referring to an individual who is living in alignment with their true self, experiencing a continuous growth process.

Sense Of Freedom

The feeling or belief that one can act, speak, or think as they want without hindrance or restraint.

Creatively

The ability to think about or plan something in a new and imaginative way.

Fully Functioning Person

A term used by Carl Rogers to describe an individual who is continually growing and realizing their potential.