Yoko is defining her company's performance evaluation process. Which process requirement would help her organization most effectively evaluate employees?
A. Ensure that evaluators are not burdened with accountability for the evaluations.
B. Ensure that subjective performance indicators are used.
C. Ensure that distributive justice does not apply.
D. Ensure that performance standards are not vague.
E. Ensure that minimal time is spent on evaluation.
Answer: D
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Every Node in SNA contains
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Khat Incorporated makes a single product--a cooling coil used in commercial refrigerators. The company has a standard cost system in which it applies overhead to this product based on the standard labor-hours allowed for the actual output of the period. Data concerning the most recent year appear below:?Budgeted (Planned) Overhead:???Budgeted variable manufacturing overhead$42,450??Budgeted fixed manufacturing overhead71,700??Total budgeted manufacturing overhead$114,150??????Budgeted production (a)30,000units?Standard hours per unit (b)0.50labor-hours?Budgeted hours (a) × (b)15,000labor-hours?????Applying Overhead:???Actual production (a)35,000units?Standard hours per unit (b)0.50labor-hours?Standard hours allowed for the actual
production (a) × (b)17,500labor-hours?????Actual Overhead and Hours:???Actual variable manufacturing overhead$64,125??Actual fixed manufacturing overhead89,700??Total actual manufacturing overhead$153,825??Actual hours17,100labor-hoursRequired:Determine whether overhead was underapplied or overapplied for the year and by how much. What will be an ideal response?