These Figures Have Been Extracted from the Trial Balance of Williams

question 28

Multiple Choice

These figures have been extracted from the trial balance of Williams Ltd for June 2019:
$$\begin{array} { l r } \text { Direct materials } & \$ 4000 \\\text { Light and power factory } & 16000 \\\text { Freight outwards } & 3000 \\\text { Office salaries } & 8000 \\\text { Depreciation on factory plant } & 5000 \\\text { Directors' fees } & 4000 \\\text { Salesmen's commission } & 2000 \\\text { Factory wages - direct } & 25000 \\\text { Factory wages - indirect } & 12000\end{array}$$
There was no opening or closing work in process. Total factory overhead expenses are:

• A) $33 000
• B) $28 000
• C) $35 000
• D) $29 000

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Definitions:

Mental Retardation

An outdated and offensive term previously used to describe individuals with significant intellectual disabilities; now more appropriately referred to as intellectual disability.

Functional Analysis

An assessment strategy in behavior therapy that identifies antecedents, behaviors, and consequences to understand and address problematic behaviors.

Contingency Management

A behavioral therapy technique that modifies behavior by changing the consequences of that behavior, often through rewards or punishments aimed at increasing or decreasing certain behaviors.

Stimulus Control

A behavioral intervention technique to limit exposure to cues that trigger undesirable behaviors.