Individuals Who Have Progressed to Higher Levels of Moral Development

question 85

Multiple Choice

Individuals who have progressed to higher levels of moral development will place increased value on the rights of others.These individuals are

• A)strongly influenced by their peers to conform.
• B)likely to follow an organization's rules and procedures.
• C)likely to value the majority opinion.
• D)likely to challenge organizational practices that they feel or believe are wrong.
• E)predisposed to use their influence to disregard the organization's value system.

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Definitions:

Variable Overhead Rate Variance

The difference between the actual variable overhead cost incurred during a period and the standard cost that should have been incurred based on the actual activity of the period.

Materials Price Variance

The difference between a direct material’s actual price per unit and its standard price per unit, multiplied by the quantity purchased.

Standard Cost

An estimated or predetermined cost of performing an operation, producing a good, or delivering a service, used for budgeting and performance evaluation.

Variable Overhead Efficiency Variance

The difference between the actual variable overhead based on the efficient use of resources and the standard variable overhead expected.