Which of the following employee training approaches makes most sense for complex, high-risk positions?
A. Computer-based training
B. An orientation program
C. An apprenticeship program
D. Job simulation
Answer: D
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A production department's output for the most recent month consisted of 8,000 units completed and transferred to the next stage of production and 5,000 units in ending Work in Process inventory. The units in ending Work in Process inventory were 50% complete with respect to both direct materials and conversion costs. Calculate the equivalent units of production for the month, assuming the company uses the weighted average method.
A. 6,500 units. B. 10,500 units. C. 13,000 units. D. 5,500 units. E. 9,000 units.
Widgeon Co manufactures three products: Bales; Tales; and Wales. The selling prices are: $55; $78; and $32, respectively. The variable costs for each product are: $20; $50; and $15, respectively. Each product must go through the same processing in a machine that is limited to 2,000 hours per month. Bales take 7 hours to process, Tales take 4 hours, and Wales take 1 hour. What is the contribution
margin per machine hour for Bales? A) $7 B) $5 C) $35 D) $28
Which organizational plan would be most effective for the body of a presentation discussing various alternatives based on certain conditions or standards?
A) criteria B) order of importance C) direct sequence D) chronology E) cause/effect/solution
Which of the following should be included in an analysis of a new project's cash flows?
A) all financing costs B) no opportunity costs C) any sales from existing products that would be lost if customers were expected to purchase a new product instead D) all sunk costs