Tulley Manufacturing has an unfavorable direct labor rate variance. Which of the following would be the most likely reason for this variance?
A) The company used lower-paid workers in the production process than they had expected.
B) Employees took a longer amount of time to produce the product than expected.
C) The company gave employees an unexpected raise due to union negotiations.
D) Employees used more direct materials in the production process than expected.
C
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A(n) procedure is used to accomplish one or more tasks, return none or many values, and can be used only in PL/SQL statements.
Answer the following statement true (T) or false (F)
Managers can improve efficiency and effectiveness in a company's value chain by analyzing
A. a company's own internal activity segments, the suppliers' part, and the forward (distribution) channel portion of the value chain system. B. a company's reinforced activities identified as efficiency measures for improved effectiveness. C. only the distributors' channel portion. D. only the suppliers' part. E. only the internal activity segments.
What allows an organization to reduce the cost and time required during the design process of a product?
A. Collaborative demand planning B. Selling chain management C. Collaborative engineering D. Supply chain event management
A company can buy a machine that is expected to have a three-year life and a $30,000 salvage value. The machine will cost $1,800,000 and is expected to produce a $200,000 after-tax net income to be received at the end of each year. If a table of present values of $1 at 12% shows values of 0.8929 for one year, 0.7972 for two years, and 0.7118 for three years, what is the net present value of the cash flows from the investment, discounted at 12%?
A. $118,855 B. $629,788 C. $705,391 D. $583,676 E. $1,918,855