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Question : 51) ______ A) create special accounting records for the support department. B) not : 1196098

Accounting

 

51)

______ A)

create special accounting records for the support department. B)

not allocate any costs of the support departments. C)

allocate costs based on user department usage. D)

expense fixed costs of support departments directly to the income statement. E)

allocate a fixed amount to each department regardless of use.

52)

Which of the following departments is NOT a support department for a boat manufacturing company? 52)

______ A)

purchasing B)

moulding and assembly C)

personnel D)

data processing E)

accounting

53)

Which of the following is FALSE concerning the way in which different organizations treat support departments? 53)

______ A)

All companies only allocate indirect costs for a support department. B)

Organizations differ in how they define operating departments and support departments. C)

Some departments which are located at headquarters in one organization, may be located at the divisional level in another corporation. D)

More accurate support department costs result in more accurate product costs. E)

Organizations differ in the percentage of total support costs allocated.

Use the information below to answer the following question(s).

 

Joe’s Tire Company has two service departments, Personnel and Maintenance. The Maintenance Department costs of $80,000 are allocated on the basis of standard service hours used. The Personnel Department costs of $20,000 are allocated based on the number of employees. Costs of Departments A and B are $40,000 and $60,000, respectively.

 

Data on standard service hours and number of employees are as follows:

 

MaintenancePersonnelProduction Depts.

Dept.        Dept.        A        B

Standard service hRs used200200240160

Number of employees102040120

54)

How much of the cost of the Maintenance Department is allocated to Department B using the direct method? 54)

______ A)

$32,000 B)

$24,000 C)

$48,000 D)

$39,000 E)

$8,000

55)

How much of the cost of the Personnel Department is allocated to Department B using the direct method? 55)

______ A)

$39,000 B)

$15,000 C)

$8,000 D)

$48,000 E)

$32,000

56)

What is the cost of the Maintenance Department allocated to Department B using the step-down method if the service department with the highest percentage of interdepartmental service is allocated first? 56)

______ A)

$28,667 B)

$32,000 C)

$21,333 D)

$48,000 E)

$16,000

57)

Which method allocates costs by explicitly including the mutual services rendered among all support departments? 57)

______ A)

the reciprocal allocation method B)

the interdepartmental method C)

the step-down method D)

the direct allocation method E)

the step-down allocation method

58)

Which of the following describes the complete reciprocated cost? 58)

______ A)

It only includes the actual incurred cost of the operations department. B)

It is always less than actual cost. C)

It only includes the actual incurred cost of the support department. D)

It is always larger than actual cost. E)

It is equal to the actual cost of a single service department.

Use the information below to answer the following question(s).

 

John, owner of Hi-Tech Fiberglass Fabricators Inc., is interested in using the reciprocal allocation method. The following data from operations were collected for analysis.

 

Budgeted manufacturing overhead costs

 

Plant MaintenancePM (Support Dept.)$350,000

Data ProcessingDP (Support Dept.)$

75,000

MachiningM (Operating Dept.)$225,000

CappingC (Operating Dept.)$125,000

 

Service furnished:

 

By Plant Maintenance (budgeted labour hours)

Data Processing3,500

Machining5,000

Capping8,200

 

By Data Processing (budgeted computer time)

Plant Maintenance600

Machining3,500

Capping600

59)

Which of the following linear equations would represent the complete reciprocated cost of the Data Processing department? 59)

______ A)

DP = $75,000 + (3,500/16,700)PM B)

DP = $75,000 + (600/4,800)PM C)

PM = $350,000 + (600/16,700)DP D)

PM =$75,000 x (600/4,800) + $350,000 x (3,340/16,700) E)

DP = $75,000 x (600/4,800) + $350,000 x (3,340/16,700)

60)

What is the complete reciprocated cost of the Data Processing and the Plant Maintenance, respectively? 60)

______ A)

$152,432 and $369,459 B)

$90,000 and $393,750 C)

$118,750 and $365,000 D)

$152,432 and $375,773 E)

$122,971 and $375,773

 

 

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July 1, 2023
    

 

81. Which of the following statements regarding the benefits of group psychotherapy is false? 
A. Group psychotherapy tends to raise each client's expectations for improvement.
B. The group experience makes clients more willing to share their feelings.
C. Participants in group therapy deal with their problems without the aid of therapists.
D. Group psychotherapy allows clients to try out new skills in a supportive environment.

82. The Robinson family has been experiencing family conflicts for the past two years. The parents attribute many of the conflicts to their son, Thom. Thom is fourteen and has been getting into trouble at school since the age of twelve. They seek help from a clinician renowned for her work in family therapy. Ultimately, the _____ become(s) the client and treatment will focus on _____. 
A. child; helping Thom adjust to the pressures of adolescence
B. parents; creating a more structured environment for Thom
C. family; family interaction patterns
D. parents; helping them understand Thom

83. Henry is fourteen years old and an alcoholic. His parents take him and his younger brother to a family therapist. Which of the following statements would that therapist most likely make to Henry's family? 
A. “Problems like this do not occur in a vacuum. I believe the parents are responsible for Henry's condition and are the ones with the true problem.”
B. “No single person has a problem here. The entire family has a problem. Here we are going to learn how to communicate with and support each other better.”
C. “Henry has a problem. In order to make this therapy work, Henry must first repay each family member for the grief he has caused.”
D. “Henry must stop drinking before any other family member will talk, eat, or in any way interact with him. The family must be strong in the commitment or the therapy will fail.”

84. Alex and Tricia have been married for two years. Recently they have felt as though they are growing apart. Alex and Tricia plan to attend couples therapy because they know that its main goal is to 
A. teach them to keep their emotions bottled up.
B. determine who is most responsible.
C. improve their communication.
D. eliminate “rules” in the relationship.

85. In couples therapy, Tom and Geraldine hope to salvage their difficult marriage. Tom and Geraldine should expect all of the following from couples therapy except 
A. learning to abide by rules of talking.
B. recovering from fights by expressing more positive statements.
C. discussing best practices with other couples in the group sessions.
D. identifying miscommunication or lack of communication.

86. Eysenck's controversial research findings highlight the difficulty in scientifically determining whether psychotherapy works. All of the following are mentioned as concerns with determining the effectiveness of psychotherapy except: 
A. Placebo and experimenter bias effects
B. Figuring out how to measure a client's improvement
C. The nature and quality of the therapist-client relationship
D. The client's motivation to change

87. Which of the following best summarizes the research on the effectiveness of psychotherapy? 
A. Behavior therapy is more effective than psychoanalysis in all cases.
B. There are no clinically significant differences between individuals who have undergone psychotherapy and those who have not.
C. Psychoanalysis is best for treating people with long-standing personality disorders.
D. There are no significant differences in the overall effectiveness of behavior therapy, humanistic therapy, and psychodynamic therapy.

88. Mary has a mental disorder and wants to see a therapist. She wants to make sure to choose the best type of therapy for the most effective treatment. What type of therapy should she choose? 
A. Behavioral
B. Rational-emotive behavior
C. Phenomenological
D. No single type of therapy has been proven to work better than all others for all types of disorders.

89. Which of the following is not a criticism of empirically supported therapies (ESTs)? 
A. The widespread use of ESTs might suppress the development of new treatment methods.
B. ESTs overemphasize the importance of developing a therapeutic relationship between client and therapist.
C. Research on ESTs may not be valid because clients and therapists are not paired up at random in the real world.
D. The studies supporting ESTs were limited by the fact that therapists were not allowed to adapt treatment methods to the needs of particular clients.

90. A friend asks your advice about what is most important in evaluating a therapist. You answer: 
A. “Don't even bother with therapy! Studies have shown that people in therapy recover more slowly than people not in therapy.”
B. “Check out a therapist's track record of clinically significant success in treating problems similar to yours.”
C. “Make sure that the therapist adheres to the techniques of her or his approach, as the therapist probably is not trained in the techniques of other approaches.”
D. “Make sure the therapist uses psychoanalysis, because it has been proven the most effective approach.”

 

default image
July 1, 2023
    

 

81. Which of the following statements regarding the benefits of group psychotherapy is false? 
A. Group psychotherapy tends to raise each client's expectations for improvement.
B. The group experience makes clients more willing to share their feelings.
C. Participants in group therapy deal with their problems without the aid of therapists.
D. Group psychotherapy allows clients to try out new skills in a supportive environment.

82. The Robinson family has been experiencing family conflicts for the past two years. The parents attribute many of the conflicts to their son, Thom. Thom is fourteen and has been getting into trouble at school since the age of twelve. They seek help from a clinician renowned for her work in family therapy. Ultimately, the _____ become(s) the client and treatment will focus on _____. 
A. child; helping Thom adjust to the pressures of adolescence
B. parents; creating a more structured environment for Thom
C. family; family interaction patterns
D. parents; helping them understand Thom

83. Henry is fourteen years old and an alcoholic. His parents take him and his younger brother to a family therapist. Which of the following statements would that therapist most likely make to Henry's family? 
A. “Problems like this do not occur in a vacuum. I believe the parents are responsible for Henry's condition and are the ones with the true problem.”
B. “No single person has a problem here. The entire family has a problem. Here we are going to learn how to communicate with and support each other better.”
C. “Henry has a problem. In order to make this therapy work, Henry must first repay each family member for the grief he has caused.”
D. “Henry must stop drinking before any other family member will talk, eat, or in any way interact with him. The family must be strong in the commitment or the therapy will fail.”

84. Alex and Tricia have been married for two years. Recently they have felt as though they are growing apart. Alex and Tricia plan to attend couples therapy because they know that its main goal is to 
A. teach them to keep their emotions bottled up.
B. determine who is most responsible.
C. improve their communication.
D. eliminate “rules” in the relationship.

85. In couples therapy, Tom and Geraldine hope to salvage their difficult marriage. Tom and Geraldine should expect all of the following from couples therapy except 
A. learning to abide by rules of talking.
B. recovering from fights by expressing more positive statements.
C. discussing best practices with other couples in the group sessions.
D. identifying miscommunication or lack of communication.

86. Eysenck's controversial research findings highlight the difficulty in scientifically determining whether psychotherapy works. All of the following are mentioned as concerns with determining the effectiveness of psychotherapy except: 
A. Placebo and experimenter bias effects
B. Figuring out how to measure a client's improvement
C. The nature and quality of the therapist-client relationship
D. The client's motivation to change

87. Which of the following best summarizes the research on the effectiveness of psychotherapy? 
A. Behavior therapy is more effective than psychoanalysis in all cases.
B. There are no clinically significant differences between individuals who have undergone psychotherapy and those who have not.
C. Psychoanalysis is best for treating people with long-standing personality disorders.
D. There are no significant differences in the overall effectiveness of behavior therapy, humanistic therapy, and psychodynamic therapy.

88. Mary has a mental disorder and wants to see a therapist. She wants to make sure to choose the best type of therapy for the most effective treatment. What type of therapy should she choose? 
A. Behavioral
B. Rational-emotive behavior
C. Phenomenological
D. No single type of therapy has been proven to work better than all others for all types of disorders.

89. Which of the following is not a criticism of empirically supported therapies (ESTs)? 
A. The widespread use of ESTs might suppress the development of new treatment methods.
B. ESTs overemphasize the importance of developing a therapeutic relationship between client and therapist.
C. Research on ESTs may not be valid because clients and therapists are not paired up at random in the real world.
D. The studies supporting ESTs were limited by the fact that therapists were not allowed to adapt treatment methods to the needs of particular clients.

90. A friend asks your advice about what is most important in evaluating a therapist. You answer: 
A. “Don't even bother with therapy! Studies have shown that people in therapy recover more slowly than people not in therapy.”
B. “Check out a therapist's track record of clinically significant success in treating problems similar to yours.”
C. “Make sure that the therapist adheres to the techniques of her or his approach, as the therapist probably is not trained in the techniques of other approaches.”
D. “Make sure the therapist uses psychoanalysis, because it has been proven the most effective approach.”

 

default image
July 1, 2023
    

 

81. Which of the following statements regarding the benefits of group psychotherapy is false? 
A. Group psychotherapy tends to raise each client's expectations for improvement.
B. The group experience makes clients more willing to share their feelings.
C. Participants in group therapy deal with their problems without the aid of therapists.
D. Group psychotherapy allows clients to try out new skills in a supportive environment.

82. The Robinson family has been experiencing family conflicts for the past two years. The parents attribute many of the conflicts to their son, Thom. Thom is fourteen and has been getting into trouble at school since the age of twelve. They seek help from a clinician renowned for her work in family therapy. Ultimately, the _____ become(s) the client and treatment will focus on _____. 
A. child; helping Thom adjust to the pressures of adolescence
B. parents; creating a more structured environment for Thom
C. family; family interaction patterns
D. parents; helping them understand Thom

83. Henry is fourteen years old and an alcoholic. His parents take him and his younger brother to a family therapist. Which of the following statements would that therapist most likely make to Henry's family? 
A. “Problems like this do not occur in a vacuum. I believe the parents are responsible for Henry's condition and are the ones with the true problem.”
B. “No single person has a problem here. The entire family has a problem. Here we are going to learn how to communicate with and support each other better.”
C. “Henry has a problem. In order to make this therapy work, Henry must first repay each family member for the grief he has caused.”
D. “Henry must stop drinking before any other family member will talk, eat, or in any way interact with him. The family must be strong in the commitment or the therapy will fail.”

84. Alex and Tricia have been married for two years. Recently they have felt as though they are growing apart. Alex and Tricia plan to attend couples therapy because they know that its main goal is to 
A. teach them to keep their emotions bottled up.
B. determine who is most responsible.
C. improve their communication.
D. eliminate “rules” in the relationship.

85. In couples therapy, Tom and Geraldine hope to salvage their difficult marriage. Tom and Geraldine should expect all of the following from couples therapy except 
A. learning to abide by rules of talking.
B. recovering from fights by expressing more positive statements.
C. discussing best practices with other couples in the group sessions.
D. identifying miscommunication or lack of communication.

86. Eysenck's controversial research findings highlight the difficulty in scientifically determining whether psychotherapy works. All of the following are mentioned as concerns with determining the effectiveness of psychotherapy except: 
A. Placebo and experimenter bias effects
B. Figuring out how to measure a client's improvement
C. The nature and quality of the therapist-client relationship
D. The client's motivation to change

87. Which of the following best summarizes the research on the effectiveness of psychotherapy? 
A. Behavior therapy is more effective than psychoanalysis in all cases.
B. There are no clinically significant differences between individuals who have undergone psychotherapy and those who have not.
C. Psychoanalysis is best for treating people with long-standing personality disorders.
D. There are no significant differences in the overall effectiveness of behavior therapy, humanistic therapy, and psychodynamic therapy.

88. Mary has a mental disorder and wants to see a therapist. She wants to make sure to choose the best type of therapy for the most effective treatment. What type of therapy should she choose? 
A. Behavioral
B. Rational-emotive behavior
C. Phenomenological
D. No single type of therapy has been proven to work better than all others for all types of disorders.

89. Which of the following is not a criticism of empirically supported therapies (ESTs)? 
A. The widespread use of ESTs might suppress the development of new treatment methods.
B. ESTs overemphasize the importance of developing a therapeutic relationship between client and therapist.
C. Research on ESTs may not be valid because clients and therapists are not paired up at random in the real world.
D. The studies supporting ESTs were limited by the fact that therapists were not allowed to adapt treatment methods to the needs of particular clients.

90. A friend asks your advice about what is most important in evaluating a therapist. You answer: 
A. “Don't even bother with therapy! Studies have shown that people in therapy recover more slowly than people not in therapy.”
B. “Check out a therapist's track record of clinically significant success in treating problems similar to yours.”
C. “Make sure that the therapist adheres to the techniques of her or his approach, as the therapist probably is not trained in the techniques of other approaches.”
D. “Make sure the therapist uses psychoanalysis, because it has been proven the most effective approach.”

 

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