Surf Boards,Inc

question 83

Multiple Choice

Surf Boards,Inc.had the following summarized results for the month ending July 30: As the cost accountant,which single note to the above financial results is most appropriate in the report to management?

• A)The departmental manager is performing to expectations because budgeted income equals actual income.
• B)Revenues are above budget and a bonus based on this increase should be considered.
• C)Costs as a percentage of revenues are above budget and a further scrutiny of the results might be appropriate.
• D)Costs are 17.5% above budget and the department manager's position should be critically evaluated by senior management.

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Definitions:

Proximodistal Pattern

The sequence in which growth starts at the center of the body and moves toward the extremities.

Independence of Systems

The principle that different systems or processes operate autonomously without interference from or interaction with each other.

Hierarchical Integration

A concept in psychology that suggests complex cognitive processes are formed by integrating simpler ones into a structured hierarchy.

Proportional Changes

Adjustments or alterations that maintain a consistent relationship or ratio among components or between an individual component and a whole.