and Learning Bloom CMA Difficulty Estimated Number Description Objectives Levelsa Adapted Level Time (min.) E2-4 Identify cost behaviors 1 AP, C Moderate 15-20 E2-5 Explain use of fixed costs in 1 AN Difficult 5-7 calculating unit cost E2-6 Understand effect of changes in 1 AP, AN Difficult 8 volume on costs E2-7 Use a scattergraph to estimate a cost 2 AP, AN Moderate 15-20 function E2-8 Use the high-low method to 2 AP, AN Moderate 20 estimate a cots function Estimate cost functions 2 AP Difficult 20 E2-9 E2-10 Estimate cost function and total 2 AP Difficult 10-15 costs E2-11 Prepare a contribution format 3 AP Moderate 10-15 income statement E2-12 Find missing numbers in 3 AN Easy 10-15 contribution format income statement E2-13 Prepare a contribution format 3 AP Difficult 10-15 income statement E2-14 Prepare a contribution format 3 AP Easy 20-25 income statement P2-15 Identify cost behavior using unit 1 AP Easy 20-25 cost information P2-16 Estimate mixed costs using 2 AP, AN Moderate 20-25 scattergraph and high-low method, estimate total cost Estimate costs using the 2 AP, AN Difficult 15-20 P2-17 method, estimate total costs using a cost function P2-18 Estimate mixed costs using the 2 AP, AN Moderate 20-25 high-low method, identify cost outliers P2-19 Estimate costs using the 2 AP, AN Difficult 30-35 method P2-20 Identify cost behavior, prepare a 1, 3 AP Difficult 20-25 contribution format income statement P2-21 Prepare a contribution format 2, 3 AP Difficult 20 income statement, estimate total costs using a cost formula P2-22 Prepare a contribution format 3 AP Difficult 20-25 income statement, evaluate changes in cost behavior C2-23 Identify cost behaviors, estimate 1 AP Difficult 20-25 total costs C2-24 Evaluate ethical issues E, AN Moderate 10-15 aK = knowledge, C = comprehension, AP = application, AN = analysis, S = synthesis, E = evaluation
Number Description Learning Objectives Bloom Levelsa CMA Adapted Difficulty Level Estimated Time (min.) E2-4 Identify cost behaviors 1 AP, C Moderate 15-20 E2-5 Explain use of fixed costs in calculating unit cost 1 AN Difficult 5-7 E2-6 Understand effect of changes in volume on costs 1 AP, AN Difficult 8 E2-7 Use a scattergraph to estimate a cost function 2 AP, AN Moderate 15-20 E2-8 Use the high-low method to estimate a cots function 2 AP, AN Moderate 20 E2-9 Estimate cost functions 2 AP Difficult 20 E2-10 Estimate cost function and total costs 2 AP Difficult 10-15 E2-11 Prepare a contribution format income statement 3 AP Moderate 10-15 E2-12 Find missing numbers in contribution format income statement 3 AN Easy 10-15 E2-13 Prepare a contribution format income statement 3 AP Difficult 10-15 E2-14 Prepare a contribution format income statement 3 AP Easy 20-25 P2-15 Identify cost behavior using unit cost information 1 AP Easy 20-25 P2-16 Estimate mixed costs using scattergraph and high-low method, estimate total cost 2 AP, AN Moderate 20-25 P2-17 Estimate costs using the method, estimate total costs using a cost function 2 AP, AN Difficult 15-20 P2-18 Estimate mixed costs using the high-low method, identify cost outliers 2 AP, AN Moderate 20-25 P2-19 Estimate costs using the method 2 AP, AN Difficult 30-35 P2-20 Identify cost behavior, prepare a contribution format income statement 1, 3 AP Difficult 20-25 P2-21 Prepare a contribution format income statement, estimate total costs using a cost formula 2, 3 AP Difficult 20 P2-22 Prepare a contribution format income statement, evaluate changes in cost behavior 3 AP Difficult 20-25 C2-23 Identify cost behaviors, estimate total costs 1 AP Difficult 20-25 C2-24 Evaluate ethical issues E, AN Moderate 10-15 aK = knowledge, C = comprehension, AP = application, AN = analysis, S = synthesis, E = evaluation and
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