Denherder Inc

question 100

Multiple Choice

Denherder Inc. has provided the following data for the month of November. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Manufacturing overhead for the month was underapplied by $5,000.
The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts.

-The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for November would include the following:

• A)credit to Work in Process of $250
• B)debit to Work in Process of $11,200
• C)credit to Work in Process of $11,200
• D)debit to Work in Process of $250

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Definitions:

Frustration-Aggression Hypothesis

The frustration-aggression hypothesis suggests that aggression is often the result of frustration, or blocked effort to achieve a goal.

Dollard

Referring to John Dollard, a psychologist who, along with Neal Miller, focused on the study of learning and behavior.

Aggression

Behavior aimed at causing harm or pain to another being, which can be physical or verbal, and is motivated by various factors such as frustration, hostility, or as a means to an end.

Behavioural Disengagement

Behavioural disengagement involves withdrawing effort or giving up on goals in the face of difficulties or failure.