Which of the Following Costs Would NOT Be Included in Calculating

question 169

Multiple Choice

Which of the following costs would NOT be included in calculating inventory values under the absorption-costing basis?

• A)direct materials
• B)fixed overhead
• C)selling and administrative expenses
• D)direct labor

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Definitions:

Classical Conditioning

An education method where two stimuli are steadily associated; the reaction initially comes from the second stimulus but is later directly elicited by the first stimulus alone.

Vicarious Punishment

A process by which an individual observes another being punished and thus learns to refrain from the punished behavior.

Drug Tolerance

The phenomenon whereby increasing doses of a drug are required over time to achieve the same effect, often associated with addiction and dependence.

Behavior Modification

Behavior modification is the use of empirically demonstrated behavior change techniques to improve behaviors, often involving reinforcing desired behaviors and decreasing undesired ones.