Assignment Question With the client you selected in mind, address in a client termination summary (without violating HIPAA regulations) the following: · Identifying information of client (e.g., hypothetical name and age) · Date the client initially contacted therapist, date therapy began, duration of therapy, and date therapy will end · Total number of sessions, including number of missed sessions · Whether termination was planned or unplanned · Presenting problem · Major psychosocial issues · Types of services rendered (e.g., individual, couple/family therapy, group therapy) · Overview of treatment process · Goal status (goals met, partially met, unmet) · Treatment limitations (if any) · Remaining difficulties and/or concerns · Recommendations · Follow-up plan (if indicated) · Instructions for future contact · Signatures ANSWER · Identifying information of client (e.g., hypothetical name and age) Patient RA is a 42years old Caucasian male unemployed retired army. · Date the client initially contacted therapist, date therapy began, duration of therapy, and date therapy will end. Client contacted the therapist on November 24th 2020. The therapy began on November 30th year 2020. Duration is 12 sessions twice per week. Therapy will end on February 8th year 2021. · Total number of sessions, including number of missed sessions. Twelve sessions Attended eleven sessions and missed one session. · Whether termination was planned or unplanned Termination was planned from the beginning of the therapy. · Presenting problem I need help on how to cope with my anxiety problem and PTSD. · Major psychosocial issues Anxiety, molestation, flashbacks, dissociative amnesia, irritable behavior and anger, feelings of detachment, hypervigilance when in crowds, problem with concentration, sleep disturbance. · Types of services rendered (e.g., individual, couple/family therapy, group therapy) Individual therapy, group therapy rendered. · Overview of treatment process Thorough medical examination or thorough initial evaluation done. Psychotherapy done for example education about relaxation and simple relaxation exercises, coping skills taught, hypnotherapy performed, PE, CPT, SIT. Medications prescribed by the psychiatrist. Self-help. · Goal status (goals met, partially met, unmet) Goals met. · Treatment limitations (if any) The only treatment limitation is EMDR (Eye Movement Desensitization and Reprocessing) not able to perform because the therapist not expert in it. · Remaining difficulties and/or concerns The remaining concerns is ability of my client to be more comfortable with others and crowds. For his sleep pattern to improve more. · Recommendations Educated my client about how to maintain the gains made during times of stress and explore expectations about accessing resources in the future. Reach out and ask others for help in order to relieve some of the stresses of daily life. To be able to put more energy into his emotional healing process. J ...

1. Assignment Question
With the client you selected in mind, address in a client
termination summary (without violating HIPAA regulations) the
following:
· Identifying information of client (e.g., hypothetical name and
age)
· Date the client initially contacted therapist, date therapy
began, duration of therapy, and date therapy will end
· Total number of sessions, including number of missed sessions
· Whether termination was planned or unplanned
· Presenting problem
· Major psychosocial issues
· Types of services rendered (e.g., individual, couple/family
therapy, group therapy)
· Overview of treatment process
· Goal status (goals met, partially met, unmet)
· Treatment limitations (if any)
· Remaining difficulties and/or concerns
· Recommendations
· Follow-up plan (if indicated)
· Instructions for future contact
· Signatures
ANSWER
· Identifying information of client (e.g., hypothetical name and
age)
Patient RA is a 42years old Caucasian male unemployed retired
army.
· Date the client initially contacted therapist, date therapy
began, duration of therapy, and date therapy will end.
Client contacted the therapist on November 24th 2020.
The therapy began on November 30th year 2020.
Duration is 12 sessions twice per week.

2. Therapy will end on February 8th year 2021.
· Total number of sessions, including number of missed
sessions.
Twelve sessions
Attended eleven sessions and missed one session.
· Whether termination was planned or unplanned
Termination was planned from the beginning of the therapy.
· Presenting problem
I need help on how to cope with my anxiety problem and PTSD.
· Major psychosocial issues
Anxiety, molestation, flashbacks, dissociative amnesia, irritable
behavior and anger, feelings of detachment, hypervigilance
when in crowds, problem with concentration, sleep disturbance.
· Types of services rendered (e.g., individual, couple/family
therapy, group therapy)
Individual therapy, group therapy rendered.
· Overview of treatment process
Thorough medical examination or thorough initial evaluation
done.
Psychotherapy done for example education about relaxation and
simple relaxation exercises, coping skills taught, hypnotherapy
performed, PE, CPT, SIT.
Medications prescribed by the psychiatrist.
Self-help.
· Goal status (goals met, partially met, unmet)
Goals met.
· Treatment limitations (if any)

3. The only treatment limitation is EMDR (Eye Movement
Desensitization and Reprocessing) not able to perform because
the therapist not expert in it.
· Remaining difficulties and/or concerns
The remaining concerns is ability of my client to be more
comfortable with others and crowds.
For his sleep pattern to improve more.
· Recommendations
Educated my client about how to maintain the gains made
during times of stress and explore expectations about accessing
resources in the future.
Reach out and ask others for help in order to relieve some of the
stresses of daily life.
To be able to put more energy into his emotional healing
process.
Join group and participate for example contact U.S. Veterans
Administration National Center for PTSD.
· Follow-up plan (if indicated)
No follow up needed with the therapist.
My client must follow up with the psychiatrist.
· Instructions for future contact
Client will be able to use therapy as a resource and feel
comfortable about seeking help in the future.
Client referred to resources, his psychiatrist, and call 911 if
required emergency.
· Signatures

4. Assignment
Question
With the client you selected in mind, address in a client
termination summary (without violating HIPAA
regulations) the following:
·
Identifying information of client (e.g., hypothetical name and
age)
·
Date the client initially contacted therapist, date therapy began,
duration of therapy, and date
therapy will end
·
Total number of sessions, including number of missed sessions
·
Whether termination was planned or unplanned
·
Presenting problem
·
Major psychosoci
al issues

5. ·
Types of services rendered (e.g., individual, couple/family
therapy, group therapy)
·
Overview of treatment process
·
Goal status (goals met, partially met, unmet)
·
Treatment limitations (if any)
·
Remaining difficulties and/or concerns
·
Recommendations
·
Follow
-
up plan (if indicated)
·
Instructions for future contact
·

6. Signatures
ANSWER
·
Identifying information of client (e.g., hypothetical name and
age)
Patient RA is a 42years old Caucasian male unemployed retired
army.
·
Date the client initially
contacted therapist, date therapy began, duration of therapy, and
date
therapy will end
.
Client contacted the therapist on November 24
th
2020.
The therapy began on November 30
th
year 2020.
Duration is 12 sessions twice per week.
Therapy will end on

7. Februar
y 8
th
year 2021.
Assignment Question
With the client you selected in mind, address in a client
termination summary (without violating HIPAA
regulations) the following:
age)
began, duration of therapy, and date
therapy will end
sessions
therapy, group therapy)
-up plan (if indicated)
uture contact
ANSWER
age)
Patient RA is a 42years old Caucasian male unemployed retired
army.

8. began, duration of therapy, and date
therapy will end.
Client contacted the therapist on November 24
th
2020.
The therapy began on November 30
th
year 2020.
Duration is 12 sessions twice per week.
Therapy will end on February 8
th
year 2021.
1. Which of the following costs is classified as a prime cost?
A. Both direct materials and indirect materials
B. Neither direct materials nor indirect materials
C. Direct materials
D. Indirect materials
2. Which of the following is classified as a direct labor cost?

9. A. Wages of assembly-line workers but not a factory supervisor
B. Both wages of assembly-line workers and a factory
supervisor
C. Wages of a factory supervisor but not assembly line workers
D. Neither wages of assembly-line workers nor a factory
supervisor
3. Which is a proper journal entry to record issuing raw
materials to be used on a job?
A. Option B
B. Option D
C. Option A
D. Option C

10. 4. Eagle Company's quality cost report is to be based on the
following data:
What would be the total appraisal cost appearing on the quality
cost report?
A. $105,000
B. $100,000
C. $78,000
D. $75,000
5. The management of Digges Corporation would like to
investigate the possibility of basing its predetermined overhead
rate on activity at capacity. The Corporation's controller has
provided an example to illustrate how this new system would
work. In this example, the allocation base is machine-hours and
the estimated amount of the allocation base for the upcoming
year is 51,000 machine-hours. In addition, capacity is 63,000
machine-hours and the actual level of activity for the year is
53,300 machine-hours. All of the manufacturing overhead is
fixed and is $1,702,890 per year. For simplicity, it is assumed
that this is the estimated manufacturing overhead for the year as
well as the manufacturing overhead at capacity. It is further
assumed that this is also the actual amount of manufacturing
overhead for the year. If the Corporation bases its
predetermined overhead rate on capacity, by how much was
manufacturing overhead underapplied or overapplied?
A. $76,797 Underapplied
B. $262,191 Underapplied
C. $262,191 Overapplied

11. D. $76,797 Overapplied
6. Electrical costs at one of Kantola Corporation's factories are
listed below:
Machine-Hours
Electrical Cost
February
3,570
$36,405
March
3,580
$36,493
April
3,553
$36,302
May
3,627
$36,833
June
3,625
$36,800
July
3,565
$36,366
August
3,548
$36,237
September
3,542
$36,213
October
3,593
$36,577

12. Management believes that electrical cost is a mixed cost that
depends on machine-hours. Use the high-low method to estimate
the variable and fixed components of this cost. Compute the
variable component first, rounding off to the nearest whole cent.
Then compute the fixed component, rounding off to the nearest
whole dollar. What would these estimates be closest to?
A. $10.19 per machine-hour; $36,470 per month
B. $7.48 per machine-hour; $9,708 per month
C. $0.14 per machine-hour; $36,336 per month
D. $7.29 per machine-hour; $10,392 per month
7. During October, Dorinirl Corporation incurred $60,000 of
direct labor costs and $5,000 of indirect labor costs. The journal
entry to record the accrual of these wages would include a
A. credit to Work in Process of $60,000.
B. debit to Work in Process of $60,000.
C. debit to Work in Process of $65,000.
D. credit to Work in Process of $65,000.
8. What does contribution margin represent?
A. The sum of cost of goods sold and variable expenses
B. What remains from total sales after deducting all variable
expenses
C. What remains from total sales after deducting fixed expenses
D. What remains from total sales after deducting cost of goods
sold

13. 9. Adams Corporation makes two products: Product A and
Product B. Annual production and sales are 500 units of Product
A and 900 units of Product B. The company has traditionally
used direct labor-hours as the basis for applying all
manufacturing overhead to products. Product A requires 0.4
direct labor-hours per unit and Product B requires 0.5 direct
labor-hours per unit. The total estimated overhead for next
period is $67,522. The company is considering switching to an
activity-based costing system for the purpose of computing unit
product costs for external reports. The new activity-based
costing system would have three overhead activity cost pools—
Activity 1, Activity 2, and General Factory—with estimated
overhead costs and expected activity as follows:
(Note: The General Factory activity cost pool's costs are
allocated on the basis of direct labor-hours.)
The overhead cost per unit of Product A under the activity-
based costing system is closest to which value?
A. $41.55
B. $67.66
C. $21.94
D. $48.23
10. Rice Corporation uses the cost formula Y = $4,800 +
$0.40X for the maintenance cost, where X is machine-hours.
The August budget is based on 9,000 hours of planned machine
time. What is the maintenance cost expected to be incurred
during August?
A. $4,800
B. $3,600

14. C. $8,400
D. $1,200
11. In July, Essinger Inc. incurred $72,000 of direct labor
costs and $3,000 of indirect labor costs. The journal entry to
record the accrual of these wages would include a
A. debit to Manufacturing Overhead of $3,000.
B. credit to Work in Process of $75,000.
C. debit to Work in Process of $75,000.
D. credit to Manufacturing Overhead of $3,000.
12. In a manufacturing company, what is the term for direct
labor costs combined with direct materials costs?
A. Period costs
B. Conversion costs
C. Prime costs
D. Opportunity costs
13. Which is a method of separating a mixed cost into its fixed
and variable elements by fitting a line to the data that minimizes
the sum of the squared errors?
A. High-low
B. Scattergraph
C. Account analysis
D. Least-square regression
14. At the beginning of December, Sneeden Corporation had

15. $32,000 of raw materials on hand. During the month, the
Corporation purchased an additional $71,000 of raw materials.
During December, $75,000 of raw materials was requisitioned
from the storeroom for use in production. What are the total
credits entered in the Raw Materials account during the month
of December?
A. $75,000
B. $71,000
C. $103,000
D. $32,000
15. Prophit Clinic uses the step-down method to allocate
service department costs to operating departments. The clinic
has two service departments, Personnel and Information
Technology (IT), and two operating departments, Family
Medicine and Pediatrics. Data concerning those departments are
presented in the chart below.
Personnel costs are allocated first on the basis of employees and
IT costs are allocated second on the basis of PCs. The total
Pediatrics Department cost after allocations is closest to which
value?
A. $182,936
B. $231,638
C. $223,132
D. $232,286
16. Rariton Corporation uses the weighted-average method in

16. its process costing system. The Molding Department is the
second department in its production process. The data below
summarize the department's operations in January.
The Molding Department's cost per equivalent unit for
conversion cost for January was $5.37.
How much conversion cost was assigned to the ending work in
process inventory in the Molding Department for January?
A. $4,081.20
B. $10,310.40
C. $10,203.00
D. $6,121.80
17. Which of the following journal entries would be used to
record application of manufacturing overhead to work in
process in a process costing system with two processing
departments, department A and department B?
A. Option D
B. Option C
C. Option A
D. Option B
18. Under the FIFO method, unit costs would
A. contain some element of cost from the prior period.
B. result from costs in the beginning inventory being added in
with current period costs.

17. C. not contain some elements of cost from the prior period.
D. not include costs incurred to complete beginning inventory.
19. In describing the cost equation, Y = a + bX, what is "a"?
A. The dependent variable cost
B. The total fixed cost
C. The variable cost per unit of activity
D. The independent variable level of activity
20. Discretionary fixed costs
A. are most effectively controlled through the effective
utilization of facilities and organization.
B. may be reduced for short periods of time with minimal
damage to the long-run goals of the organization.
C. cannot be reduced for even short periods of time without
making fundamental changes.
D. have a planning horizon that covers many years.
1.
Which of the following costs is classified as a prime cost?
A.
Both direct materials and indirect materials

18. B.
Neither direct materials nor indirect materials
C.
Direct materials
D.
Indirect materials
2.
Which of the following is classified as a direct labor cost?

19. A.
Wages of assembly
-
line workers but not a factory supervisor
B.
Both wages of assembly
-
line workers and a factory supervisor
C.
Wages of a factory supervisor but not assembly line workers
D.
Neither wages of assembly
-
line workers nor a factory su
pervisor

20. 3.
Which is a proper journal entry to record issuing raw materials
to be used on a job?
A.
Option B
B.
Option D
C.
Option A

21. D.
Option C
4.
Eagle Company's quality cost report is to be based on the
following data:
1. Which of the following costs is classified as a prime cost?
A. Both direct materials and indirect materials
B. Neither direct materials nor indirect materials
C. Direct materials
D. Indirect materials
2. Which of the following is classified as a direct labor cost?
A. Wages of assembly-line workers but not a factory
supervisor
B. Both wages of assembly-line workers and a factory
supervisor
C. Wages of a factory supervisor but not assembly line
workers
D. Neither wages of assembly-line workers nor a factory
supervisor

22. 3. Which is a proper journal entry to record issuing raw
materials to be used on a job?
A. Option B
B. Option D
C. Option A
D. Option C
4. Eagle Company's quality cost report is to be based on the
following data: