The Specific Heat of a Substance Is the Amount of Heat

question 49

Multiple Choice

The specific heat of a substance is the amount of heat needed to ________.

• A)change 1 g of the substance from the solid to the liquid state
• B)raise the temperature of 1 g of the substance by 1 °C
• C)change 1 g of the substance from the liquid to the solid state
• D)convert 1 g of a liquid to gas
• E)convert 1 g of a solid to a gas

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Definitions:

Variable Overhead

Overhead costs that fluctuate with changes in production activity levels, such as utilities or materials used in production.

Labour Rate Variance

The difference between the actual cost of labour and the standard or expected cost of labour.

Sales Volume Variances

Sales volume variances represent the difference between the actual quantity of product sold and the expected quantity sold, indicating market performance or operational efficiency.

Standard Costing

A cost accounting method that assigns expected costs to each unit of production to help managers identify variances between expected and actual costs.