The Worker Adjustment and Retraining Notification Act exempts an employer from giving

notice of an otherwise covered layoff or plant closing if:

A) The employees are represented by a union.
B) The employees are not represented by a union.
C) Rumors of the closing already existed at the time the notice would have been required.
D) The giving of notice would work an undue hardship on the employer.
E) The employer was seeking capital investment in the business, and notice of the layoff or
closing would have precluded the employer from acquiring the capital.


E

Business

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Facebook, Intuit, AB InBev, and others empower their recruiters to make offers on the spot when they interview college students, without knowing what specific position they will fill.These firms search for candidates with attributes such as being a self-starter and a problem-solver, and make quick offers to preempt the market. This is an example of which value chain support activity?

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Cull Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $462,000, variable manufacturing overhead of $2.20 per machine-hour, and 60,000 machine-hours. The company has provided the following data concerning Job X455 which was recently completed:Number of units in the job20Total machine-hours80Direct materials$ 940Direct labor cost$ 2,240If the company marks up its unit product costs by 20% then the selling price for a unit in Job X455 is closest to:

A. $190.80 B. $238.32 C. $258.32 D. $39.72

Business