Spillett Corporation is conducting a time-driven activity-based costing study in its Order Fulfillment Department. The company has provided the following data to aid in that study:Spillett CorporationOrder Fulfillment DepartmentData InputsResource Data:   Number of employees 22 Average salary per employee$43,860 Weeks of employment per year 50 Minutes available per week (40 hours × 60 minutes) 2,400 Practical capacity percentage 85%?Activity Data:Processing OrdersPreparing DeliveriesHandling ReturnsMinutes per unit of the activity183034?Cost Object Data:All CustomersNumber of orders processed43,840Number of deliveries prepared20,780Number of returns handled690?On the Capacity Analysis report in time-driven activity-based costing, the "impact on expenses of matching

capacity with demand" would be closest to:

A. ($347,449)
B. ($350,880)
C. ($263,160)
D. ($307,020)


Answer: D

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Nico sees that his former boss led the company by coercing employees into completing their tasks early. Nico would like to take a different approach by empowering his employees. What would be a positive FIRST step?

A. Call a company meeting and tell everyone how he plans to lead. B. Bribe his team of leaders to act like a friendly and open leadership staff. C. Begin immediately modeling the type of open leader he wants his employees to be. D. Write a company policy that penalized anyone for coercive behavior.

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ABN Corporation, headquartered in New York, was enjoying unparalleled success in its Hamburg, Germany, branch office. At the annual corporate management meeting in New York, Gunter Klaus, Germany branch manager, modestly cited several reasons for his success. He said, "Our decision to hire Anna Bundt into our Hamburg office turned out to be a wise one. Anna is a native of Vienna, Austria. As a result of her knowledge of business in her home country, she has opened doors to many new clients in Austria. This has resulted in a business volume beyond what we had envisioned." In this instance, Anna is a(n)

A. inpatriate. B. host-country national. C. parent-country national. D. third-country national. E. expatriate.

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The following are distinguishing characteristics of retrospectives methodology EXCEPT

A. An owner, typically a team member, is assigned. B. It establishes in-process learning gates during the project life cycle. C. Reviews cannot be linked to percent complete. D. A repository is developed that is easy to use. E. It uses an independent facilitator.

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Answer the following statement(s) true (T) or false (F)

1. An organizational survey that appears to promise change will only deepen or increase cynicism among members if nothing is done with the results. 2. Having a background in statistical analysis is not useful when working with surveys/questionnaires. 3. Observations are extremely useful for studying unusual problems or infrequent interactions. 4. Organizational policies that restrict use of personnel files is an example of an access criteria when selecting data gathering methods. 5. OD practitioners should treat their own research practices and research practices with an organization differently with regard to informed consent.

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