The key to strong management in a new firm is:

A. balance, with each member having competence in at least one area.
B. financial competence of the chief executive.
C. a strong marketing manager who understands financial statements.
D. close friendship among all members of the team.


Answer: A

Business

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Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane's operations are divided into a metal casting department and a metal finishing department. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate of $25 per direct labor hour. Job A216 used the following direct labor hours and machine hours in the two departments. The cost of direct labor is $42 per direct labor hour and the cost of the direct materials used by Job A216 is $2,000.

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