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(Appendix 12B) Hosang Corporation has two operating divisions-an Atlantic Division and a Pacific Division.The company's Logistics Department services both divisions.The variable costs of the Logistics Department are budgeted at $32 per shipment.The Logistics Department's fixed costs are budgeted at $243, 000 for the year.The fixed costs of the Logistics Department are determined based on peak-period demand. How much Logistics Department cost should be charged to the Atlantic Division at the end of the year?
Situationism
A theory in psychology that suggests human behavior is greatly influenced by external situational factors rather than by internal traits or motivations.
Fundamental Attribution Error
The tendency for observers to underestimate situational influences and overestimate personal characteristics when explaining others' behaviors.
Actor-observer Effect
The tendency to attribute one's own actions to external factors while attributing others' actions to their character or disposition.
Self-serving Bias
A cognitive bias where individuals attribute their successes to personal factors and their failures to external factors, often to maintain self-esteem.
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