Nole, Inc., manufactures and sells two products: Product W8 and Product N0. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production Direct Labor-Hours Per Unit Total Direct Labor-HoursProduct W8100 9.0 900 Product N01,000 11.0 11,000 Total direct labor-hours 11,900 The direct labor rate is $17.40 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per UnitProduct W8$176.40 Product N0$280.50 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:Activity Cost PoolsActivity MeasuresEstimated Overhead
CostExpected Activity???Product W8Product N0TotalLabor-relatedDLHs$461,720 90011,00011,900Machine setupssetups 25,865 300400700Order sizeMHs 796,220 4,0004,2008,200 $1,283,805 If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the predetermined overhead rate would be closest to:
A. $97.10 per DLH
B. $36.95 per DLH
C. $107.88 per DLH
D. $38.80 per DLH
Answer: C
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Alyssa Corporation uses a standard cost system. Direct labor information for Product CER for the month of October is as follows: Standard rate $8.00 per hour Actual rate paid $8.30 per hour Standard hours allowed for actual production 1,400 hours Labor efficiency variance $ 800 unfavorable What are actual hours worked?
a. 1,330 b. 1,400 c. 1,500 d. 1,300
Which of the following is a service that lets users post short text messages to followers who subscribe to their microblog?
A) Second Life B) LinkedIn C) Facebook D) Twitter E) Yelp
If, for some reason, the project must be expedited to meet an earlier date, which of the following actions would the project manager take first?
A. Check to see which activities cost the least B. Check to see which activities are on the critical path C. Check to see which activities have the longest duration D. Check to see which activities have the highest risk E. Check to see which activities have the most slack
The main characteristic of a ____ is that customers are satisfied to the point that they use a service repeatedly over a period of time.
A. service relationship B. professional marketer C. high-contact service D. heterogeneous service E. client-based relationship