Which of the following is not considered, legally, to be an employment test?
A. Personality tests
B. Interviews
C. Job analyses
D. Application forms
E. Educational requirements
C. Job analyses
Employment tests are legally considered to consist of any procedure used in the employment-selection decision process. Thus, even application forms, interviews, and educational requirements are now considered tests.
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According to Michael Porter, which of the following is true of differentiation as a generic strategy?
A) It is an effective strategy for obtaining above-average financial returns because unique products often command premium price. B) It offers an opportunity for small, specialized companies to grow while retaining their narrow focus on highly differentiated products. C) It requires companies to construct the most efficient facilities in terms of scale or technology and obtain the largest share of market. D) It has become increasingly popular in recent years as a result of the popularization of the experience curve concept.
Which of the following adjusting entries would be the most likely to be reversed?
A) Depreciation Expense 1,500Accumulated Depreciation 1,500 B) Unearned Rent 700Rent Revenue 700 C) Insurance Expense 800Prepaid Insurance 800 D) Income Tax Expense 950Income Taxes Payable 950
The predetermined overhead rate for Foster, Inc., is based on estimated direct labor costs of $400,000 and estimated factory overhead of $500,000. Actual costs incurred were:Direct materials…………………………….. $240,000Direct labor…………………………………..410,000Indirect materials…………………………… 55,000Indirect labor……………………………….. 125,000Sales commissions…………………………. 55,000Factory depreciation………………………… 170,000Property taxes, factory……………………... 15,000Factory utilities…………………………….. 35,000Advertising………………………………..... 62,500Factory equipment rental…………………… 110,000(a) Calculate the predetermined
overhead rate and calculate the overhead applied during the year.(b) Prepare the journal entry to eliminate the over- or underapplied overhead, assuming that it is not material in amount. What will be an ideal response?
_______________________________ changes to strengthen the NLRA are small, incremental changes such as increasing monetary penalties or reducing election delays resulting from legal challenges.
Fill in the blank(s) with the appropriate word(s).