Upper management needs to know the results of training evaluations because
A. only top managers should know the results.
B. the results may be the basis for making decisions about the training program itself.
C. training is inexpensive.
D. all training is cost effective.
E. all employees need training.
Answer: B
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Which of the following will be categorized as a manufacturing overhead cost?
A) depreciation on factory plant and equipment B) wages paid to assembly line workers C) administration charges of showroom D) cost of direct materials used
Rainbolt Incorporated makes a single product-an electrical motor used in many long-haul trucks. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below: Budgeted fixed manufacturing overhead$343,000 Budgeted hours 70,000machine-hours Actual production (a) 37,000unitsStandard hours per unit (b) 2.00machine-hoursStandard hours allowed for the actual production (a) × (b) 74,000machine-hours Actual fixed manufacturing overhead$363,000 Actual hours 77,500machine-hours?The fixed overhead volume variance is:
A. $400 U B. $19,600 F C. $19,600 U D. $400 F
Mix n' Match Clothing Corporation gives notice to Neely that Mix n' Match is terminating their franchise arrangement. Winding up the business requires? A) a new franchise agreement
B) nothing more than closing immediately. C) Neely's death, disability, or insolvency. D) the return of Mix n' Match's property.
Most organizations store data about entities, which are represented as ____ in a database.
A. records B. fields C. characters D. parameters