The Level of Training Needs Assessment That Looks at the Organization

question 61

Multiple Choice

The level of training needs assessment that looks at the organization in relation to changing demographics and technological trends is the level of _____ assessment.

• A) occupational
• B) individual
• C) functional
• D) individual.
• E) organizational

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Definitions:

Overapplied Overhead

A situation where the allocated overhead cost is more than the actual overhead cost incurred.

Underapplied Manufacturing Overhead

A situation where the actual manufacturing overhead costs are greater than the allocated overhead costs.

Work in Process

The inventory account that tracks costs for incomplete products, which are still in the process of being manufactured.

Total Manufacturing Cost

The aggregate cost of direct material, direct labor, and manufacturing overhead incurred in the production of goods.