Which of the following would be the least likely cost driver for an activity such as the repair and maintenance of factory equipment?

A) Machine hours
B) Direct labor hours
C) Number of units produced
D) Number of new product designs


D

Business

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______ occurs when an officially neutral employment practice disproportionately excludes the members of a protected group; it is generally considered to be unintentional, but intent is irrelevant.

A. Disparate impact B. Pattern or practice discrimination C. Job relatedness D. Disparate treatment

Business

You are working at a tax office that completes personal tax returns for a fee. Your boss asks you to estimate how much your entire office will collect in fees for the coming year. What will you create for your boss?

a. fee budget b. revenue budget c. expense budget d. capital expenditures budget

Business

Blinson Manufacturing has the following product information available: Sales price $75 per unit Variable costs $25 per unit Before-tax profit $180,000 If Blinson has calculated that it needs to sell 20,000 units in order to earn an after-tax target profit of $126,000, what were Blinson's fixed costs?

A) $54,000 B) $1,180,000 C) $820,000 D) $874,000

Business

Implicit cursors are declared and manipulated in the PL/SQL block code for handling a set of rows returned by a SELECT statement.

Answer the following statement true (T) or false (F)

Business