For internal reporting purposes, it is recommended that fixed overhead allocation rates in a standard costing system be based on which of the following denominator volume choices?

a. Actual capacity utilization.

b. Practical capacity.

c. Budgeted capacity usage since this is the most likely output level.

d. Theoretical capacity since this is the level required under generally accepted accounting principles.

e. Expected capacity usage.

b. Practical capacity.

Business

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Those who embrace products relatively early in the product life cycle, are likely to be community oriented, and often are opinion leaders themselves are referred to as which of the following?

a. late majority b. laggards c. innovators d. early adopters

Business

XBRL is an XML-based language consisting of a set of tags that are used to unify the presentation of business reporting information into a single format that can be easily read by almost any software package and can be easily searched by Web browsers

Indicate whether the statement is true or false

Business