Azzurra Corporation manufactures computer chips used in aircraft and automobiles. Manufacturing overhead at Azzurra is applied to production on the basis of standard machine-hours. Which overhead variance(s) at Azzurra would be affected in an unfavorable manner if fire and theft insurance rates increase by 25% unexpectedly during the period?
A. variable overhead rate variance
B. fixed manufacturing overhead budget variance
C. fixed manufacturing overhead volume variance
D. variable overhead efficiency variance
Answer: B
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Jenny is noticing that her staff at the clothing consignment shop seem to be a little demotivated. Initially she thinks that she needs to pay her employees more money, but then realizes that she just does not have the funds to do so. With a little prying, she determines that her employees are just bored with their positions. She decides to change up the schedule. Whoever worked the front counter one day will switch to consignment the next day. Also, the people out on the floor will switch with the dressing room attendants. Jenny has implemented which job design motivational tactic?
A. job purpose B. job design C. job enlargement D. job rotation
Which of the following accounts most likely would have an amount contained in every set of columns but the Balance Sheet columns of a work sheet?
a. Dividends b. Depreciation Expense c. Unearned Revenue d. Wages Expense
Joe was a new hire last year. His individual appraisal rating was a 2.0 on a 4-point scale. The average of all the new hires’ appraisals from last year was a 3.0 and the average of the organization’s appraisals was a 3.5. What was the overall new hire performance ratio?
A. 86 percent B. 14 percent C. 33 percent D. 50 percent E. 42 percent
The lean philosophy is characterized by ______.
A. pull B. push C. assemble-in-anticipation-of-order D. engineer-in-anticipation-of-order