The Accounting Records of Diego Company Revealed the Following Costs

question 38

Multiple Choice

The accounting records of Diego Company revealed the following costs, among others: $$\begin{array} { l r } \text { Factory insurance } & \$ 32,000 \\\text { Raw material used } & 256,000 \\\text { Customer entertainment } & 15,000 \\\text { Indirect labor } & 45,000 \\\text { Depreciation on salespersons' cars } & 22,000 \\\text { Production equipment rental costs } & 72,000\end{array}$$ Costs that would be considered in the calculation of manufacturing overhead total:

• A) $149,000.
• B) $171,000.
• C) $186,000.
• D) $442,000.
• E) None of the other answers are correct.

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Definitions:

Long-Term Retention

Long-term retention is the continued storage of information over an extended period, allowing it to be recalled later.

Testing Effect

The phenomenon that long-term memory is increased when some of the learning period is devoted to retrieving the to-be-remembered information through testing with proper feedback.

Information-Processing Model

A cognitive approach that likens the mind to a computer, emphasizing how information is inputted, stored, and retrieved.

Neural Networks

Computational models designed to simulate the way human brains operate, used in machine learning and artificial intelligence.