Which of the following are FALSE when writing bad-news messages?
a. The writer should focus on the good rather than the bad.
b. The writer should present the negative ideas in positive terms when possible.
c. The writer should state what can be done rather than what cannot be done.
d. The writer should state the bad news early and reinforce it throughout the message.
D
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Which one of the following is not an external user of financial information?
a. IRS b. Company management c. Creditors d. Stockholders
Mahon Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: CastingCustomizingMachine-hours 17,800? 14,800?Direct labor-hours 6400? 7400?Total fixed manufacturing overhead cost$106,800?$56,240?Variable manufacturing overhead per machine-hour$1.70? Variable manufacturing overhead per direct labor-hour $3.40?During the current month the company started and finished Job T138. The
following data were recorded for this job:Job T138:Casting CustomizingMachine-hours90? 40?Direct labor-hours15? 90?The amount of overhead applied in the Customizing Department to Job T138 is closest to: (Round your intermediate calculations to 2 decimal places.) A. $288.00 B. $81,400.00 C. $990.00 D. $576.00
Which of the following types of questions can be used by salespeople to change the topic of discussion to avoid embarrassing prospective customers or themselves by proceeding on a forbidden or nonproductive line of questioning?
A. Evaluative questions B. Reactive questions C. Probing questions D. Tactical questions E. Dichotomous questions
Which of the following transactions would not be reported in the one of the three main activity sections of the statement of cash flows prepared under the indirect method?
a. A purchase of treasury stock b. A purchase of an operational asset by issuing common stock c. A loan made to another company d. Patent amortization e. A gain on the sale of a plant asset