In revenue management, the two levers for services are price and duration.

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.

Identify the Act that prohibits consideration of economic factors in the decision to list a species.

a) The United States Fish and Wildlife Service Act b) The Land and Water Conservation Fund Act c) The Driftnet Impact Monitoring, Assessment and Control Act d) The Endangered Species Act