Which statement about anaerobic respiration is true?
Anaerobic respiration prevents muscle fatigue.
Anaerobic respiration generates a high yield of ATP.
Anaerobic respiration is used commercially in the production of beer, wine, bread, yogurt, and cheese.
Anaerobic respiration can provide energy to animals for several days in the absence of oxygen.
43: Accounting – Others:
To calculate a predetermined overhead rate, divide estimated total manufacturing overhead by the estimated units of production, actual total manufacturing overhead, estimated total allocation base, or estimated total direct labor hours.
The Correct Answer and Explanation is:
Let’s address each question separately with detailed explanations:
Science Question:
Which statement about anaerobic respiration is true?
✅ Correct Answer: Anaerobic respiration is used commercially in the production of beer, wine, bread, yogurt, and cheese.
Explanation:
Anaerobic respiration is a form of cellular respiration that occurs without oxygen. Unlike aerobic respiration, which produces a high yield of ATP (energy), anaerobic respiration is less efficient and yields only 2 ATP per glucose molecule. However, it plays an important role in both biological processes and commercial applications.
In commercial industries, anaerobic respiration is used extensively:
- Yeast fermentation (a form of anaerobic respiration) converts sugars into ethanol and carbon dioxide. This process is essential in beer and wine production, as ethanol is the main alcohol component.
- In bread-making, yeast also undergoes anaerobic respiration, producing carbon dioxide that causes dough to rise.
- Certain bacteria perform anaerobic respiration to ferment milk into products like yogurt and cheese. The lactic acid produced helps preserve the product and gives it its characteristic tangy flavor.
Incorrect options:
- Prevents muscle fatigue: False. Anaerobic respiration in muscles leads to lactic acid buildup, which causes muscle fatigue and soreness.
- Generates a high yield of ATP: False. It produces low ATP yield compared to aerobic respiration.
- Provides energy for several days: False. It only supports short bursts of activity (seconds to minutes) because it is inefficient and unsustainable long-term.
Accounting Question:
To calculate a predetermined overhead rate, divide estimated total manufacturing overhead by:
✅ Correct Answer: Estimated total allocation base
Explanation:
A predetermined overhead rate (POHR) is used in cost accounting to allocate manufacturing overhead to individual units of production based on an estimated rate. It is typically calculated before the production period begins and is based on budgeted or forecasted data.
The formula is: POHR=Estimated Total Manufacturing OverheadEstimated Total Allocation Base\text{POHR} = \frac{\text{Estimated Total Manufacturing Overhead}}{\text{Estimated Total Allocation Base}}
The allocation base could be:
- Estimated total direct labor hours
- Estimated machine hours
- Estimated labor costs
- Estimated units of production
These bases represent the drivers of overhead costs. Choosing the right base depends on what drives the overhead in that specific business.
Incorrect options:
- Actual total manufacturing overhead: This is not known in advance and is not used to calculate predetermined rates.
- Estimated total direct labor hours: This is a type of allocation base, but not the generic term.
- Estimated units of production: Like direct labor hours, this could be an allocation base, but the broader and correct term is “estimated total allocation base”.
Using a POHR helps in budgeting, cost control, and product pricing decisions throughout the accounting period.