Explanation:
Aligning HR with business strategy can boost employee satisfaction and performance, ensure teams are aligned to help the business achieve its strategic objectives, and increase their influence and decision-making power across the organization.
Business success requires the HR function to be integrated with strategic company goals. Achieving strategic alignment between HR's efforts to recruit, develop, and retain elite personnel and the organization's goals helps boost overall company performance.
HR function is in charge of managing a company's talent, which includes recruiting, fostering, and educating staff members. When the organization's strategic goals are aligned, the HR department can ensure that the required staff is in place to help achieve those goals. Organizational Culture: HR play a significant role in establishing the organizational culture. When HR is linked with the organization's strategic goals, it may help create a culture that supports those goals. Performance management plans that are in line with the goals of the organization must be developed and implemented by HR. Cost Management: HR is also in charge of managing costs associated with employee compensation and benefits.
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2. When someone gives you something, a natural desire is to .............. Nothing is done out of good intentions, and one should expect to return the favor.
a) turn it down
b) give it back
c) find it out
d) go along
Answer:
Give it back
Explanation:
Thus, the correct sentence is - When someone gives you something, a natural desire is to give it back Nothing is done out of good intentions, and one should expect to return the favour.
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Taye is discussing lateral career moves he could make in his industry with a buddy. How could he BEST describe the moves he hopes to make on the career ladder?
A.
moving to the same level on another ladder
B.
sliding down the ladder but going back up
C.
falling completely off the ladder
D.
jumping up several rungs on the ladder
The correct answer isA. moving to the same level on another ladder.The BEST description for the lateral career moves that Taye hopes to make in his industry is "moving to the same level on another ladder."
This means that Taye is looking to transition horizontally within his industry to a different role or function that is at a similar level of responsibility and skill as his current position.For example, Taye may currently work in marketing as a manager, and he is interested in moving to a similar level position in product management. This type of lateral move allows him to leverage his existing skills and experience while exploring new opportunities for growth and development."Sliding down the ladder but going back up" and "falling completely off the ladder" both suggest a negative career progression, which is not the case with Taye's lateral moves.
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In May 2021, the Colonial Pipeline company shut down one of its fuel pipelines because of a cyberattack. This led to a temporary shortage in gasoline supplies. Which career was MOST responsible for helping overcome this problem and getting the company back to normal operations?
A.
logisticians
B.
commercial pilots
C.
geological technicians
D.
wind turbine technicians
Logisticians career was most responsible for helping overcome this problem and getting the company back to normal operations.
Logisticians would have been the most responsible for helping overcome the problem caused by the Colonial Pipeline cyberattack. Logisticians are responsible for managing supply chains and ensuring the efficient flow of goods and services, which would have been critical in getting the company back to normal operations and distributing fuel to affected areas. Commercial pilots, geological technicians, and wind turbine technicians would not have played a significant role in this situation. Logisticians are responsible for managing the movement of goods and services, including coordinating transportation, storage, and distribution. They play a crucial role in ensuring the efficient flow of resources and are essential for businesses and organizations to meet their objectives.
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Calculate the approximate annual rate of return on investment that Nadak Co.’s cash discount terms represent to customers who take the discount. (Assume a credit period of 30 days and 360-days year). (Round intermediate calculations to 2 decimal places. Enter your answer as a percentage rounded to 1 decimal place (i.e., 32.1).)
The approximate annual rate of return on investment represented by Nadak Co.'s cash discount terms is 36.7% (rounded to 1 decimal place).
To calculate the approximate annual rate of return on investment represented by Nadak Co.'s cash discount terms, we need to use the following formula:
Annual Rate of Return = [Discount % / (100% - Discount %)] x [360 / (Credit Period - Discount Period)]
Where Discount % is the percentage discount offered, Credit Period is the number of days allowed for payment, and Discount Period is the number of days allowed to take the discount. From the information provided, we know that the credit period is 30 days and the discount period is not given. Let's assume that the discount period is 10 days, which is a common practice. We also know that Nadak Co. offers a 2% discount to customers who take the discount.
Substituting these values into the formula, we get:
Annual Rate of Return = [2% / (100% - 2%)] x [360 / (30 - 10)]
= [0.02 / 0.98] x [360 / 20]
= 0.0204 x 18
= 0.3672
Therefore, the approximate annual rate of return on investment represented by Nadak Co.'s cash discount terms is 36.7% (rounded to 1 decimal place).
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why is importance to do intrepreneurship in South Africa 5pgs
In the United States, what is the average age range of CEOs?
A.
30s
B.
40s
C.
50s
D.
60s
Answer:
Explanation:
The average age range of CEOs in the United States is in their 50s. (Option C)
Is BoB good,am i allowed to love BoB
Answer:
yehh
Explanation:
A debt of RM6,000 on 25 April 2020 became RM6,180 on 9 June 2020,
a) What is the simple interest rate charged using the Banker's Rule?
b) What is the value of the debt after one and half years?
Answer:
The value of the debt after one and a half years is RM7,080.
Explanation:
a) To calculate the simple interest rate using the Banker's Rule, we need to first determine the number of days between the two dates.
April 25, 2020 to June 9, 2020 is a period of 45 days.
Using the Banker's Rule, we can assume that each month has 30 days. Therefore, we can calculate the interest rate using the following formula:
Simple Interest Rate = (Interest / Principal) x (360 / Number of Days)
Where:
Interest = RM6,180 - RM6,000 = RM180
Principal = RM6,000
Number of Days = 45
360 represents the number of days in a year based on the Banker's Rule
Substituting the values, we get:
Simple Interest Rate = (RM180 / RM6,000) x (360 / 45)
Simple Interest Rate = 0.12 or 12%
Therefore, the simple interest rate charged using the Banker's Rule is 12%.
b) To calculate the value of the debt after one and a half years (or 18 months), we need to use the simple interest formula:
Simple Interest = Principal x Rate x Time
Where:
Principal = RM6,000
Rate = 12% per year or 1% per month
Time = 18 months
Substituting the values, we get:
Simple Interest = RM6,000 x 0.01 x 18
Simple Interest = RM1,080
Adding the simple interest to the principal, we get:
Value of Debt = Principal + Simple Interest
Value of Debt = RM6,000 + RM1,080
Value of Debt = RM7,080
Therefore, the value of the debt after one and a half years is RM7,080.
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Jason Roberts has been part of a workgroup team for four months. The team's primary goal is to develop a marketing
plan for a new product. Tami Wong, a marketing manager, typically assumes the leadership role in the team. However,
the team has not formally identified a leader. The team members meet twice a month. They discuss ideas for how to
sell and advertise the product. Team members have volunteered to do research or other tasks. Jason and two other
team members have reported on their progress. Others have said they have not yet had time to do their part of the
project. The deadline for completing the marketing plan is only two months away, and much work remains to be done.
Clearly, the team needs to evaluate its methods.
1) What questions should Jason consider as part of a self-evaluation
of his work with the team?
2) What suggestions could Jason make to the team members for improving the way the
team functions?
Jason needs to think about how he contributes to the team, how the team communication and makes decisions, and how he aids the team in achieving its objectives.
Which of the following best describes how communication should be understood?A communication is continuously transmitted between two or more people who are the sender and the recipient. The communication process is finished when the recipient receives the message and responds to it.
What of the following is not covered by the MCQ on effective communication?Not one of the seven C's of effective communication is coordination in the workplace. Clarity, completeness, conciseness, concreteness, civility, correctness, and consideration are the seven C's of communication. To support efficient communication, it is essential to follow these seven Cs of communication.
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Katarina created a cover letter that included tailored information based on the job requirements. She wants to make sure the hiring manager can easily understand her past accomplishments and see how everything would fit with the job she’s applying for. What is the BEST description of the approach she is taking with her cover letter?
A.
overdone
B.
specific
C.
researched
D.
unique
The correct answer is B. specific.The best description of Katarina's approach with her cover letter is "specific." By tailoring the information in her cover letter to the job requirements, Katarina is making it specific to the job she is applying for.
This approach shows that she has done her research on the company and the job, and has a clear understanding of the skills and experiences needed to be successful in the position.Using specific examples of her past accomplishments that relate directly to the job requirements is a great way for Katarina to demonstrate her fit for the role. It also shows the hiring manager that she has taken the time to carefully consider the job posting and has made an effort to customize her application materials to stand out from other applicants.
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Successful teams share several characteristics. For example, successful teams_____________
a) Value speaking over listening
B) are aggressive
C)agree on procedures
Answer: C
Explanation: The other two are incorrect and are not mature behaviors to create a successful team
How to apply jawson's strategy
The jackson's strategy, also known as the "Jacksonian approach," emphasizes the use of forceful rhetoric and decisive action to appeal to populist sentiment. It can be applied in political campaigns, social movements, and organizational leadership.
How can we apply jawson's strategy?To apply Jackson's strategy effectively, one must first identify and understand the target audience and their values and beliefs. This may involve conducting research, gathering data, and analyzing trends. Once the target audience has been identified, the strategy can be tailored to appeal to their concerns and interests.
This often involves using forceful and persuasive rhetoric to inspire and mobilize supporters. Jackson's strategy also emphasizes the importance of decisive action, which can include taking bold policy positions, making dramatic public gestures, or mobilizing supporters to take direct action.
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Jeremiah wants to become an FBI investigator. Which of his preferences make this job a good fit for him?
A.
wanting to travel across the globe
B.
disliking a job with lots of fieldwork
C.
wanting more desk work as he ages
D.
being interested in biographies
The correct option is A. Wanting to travel across the globe makes the job of an FBI investigate a good fit for Jeremiah.Becoming an FBI investigator requires a unique set of skills, interests, and traits.
The job involves conducting investigations into crimes, gathering evidence, and interviewing witnesses and suspects. Investigators must also be able to communicate effectively and work well in a team, as well as be willing to work long hours and travel frequently.Jeremiah's preference for traveling across the globe makes him a good fit for this job, as FBI investigators often work on cases that involve international borders or require them to travel to different parts of the country. Additionally, being interested in biographies may help Jeremiah understand human behavior and motivation, which can be useful in investigations.On the other hand, Jeremiah's preference for more desk work as he ages and his dislike for jobs with lots of fieldwork may not align well with the demands of the job.
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Based on 2/09/2014 quotes:
How many JPY does it take to buy USD 37, 500,000?
How many CHF does it take to buy 12,250,000 MXN?
Calculate the cross rate for GBP/JPY (that is, find the number GBP of per JPY)?
Determine the extent to which the CHF appreciated or depreciated against the MXN during 2013-14:
2/09/2013 2/09/2014
JPY/USD 85.2584 JPY/USD: 90.5545
USD/GBP 1.6763 USD/GBP: 1.6229
USD/MXN 0.1055 MXN/USD: 8.6578
CHF/USD 0.9685 USD/CHF: 1.0785
We need to utilise the JPY/USD exchange rate to calculate how many JPY are required to purchase USD 37,500,000. JPY/USD 90.5545 was the currency rate on 2 September 2014. So, we multiply USD 37,500,000 by the conversion rate to convert it to JPY.
What is 37 USD converted to JPY?37 American dollars to yen (USD to JPY) How much is $37.00? Thirty-seven US dollars are now exchangeable for 4,862.73 (JPY) or 4,862 yen as of 16:00 GMT.
How do I manually convert JPY to USD?$ 0.007544 per 1 JPY 29.03.2023 15:50 GMT, Compare the exchange rates here to all other currencies. The currency rates are often updated and the currency converter below is simple to use.
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Answer: 3,395,793,750 JPY
Explanation:
90.5545 JPY/USD
37,500,000 x 90.5545 = 3,395,793,750 JPY
On her first day of work, Norah receives an invite to join a group that will negotiate with her employer on her behalf. She might get higher wages or better benefits out of the negotiations, but in exchange she will need to pay the group some money each month. What is the name for a group like this?
A.
a cartel
B.
a union
C.
a consumerist organization
D.
an ethics code
Answer:
B. a union
Explanation:
A union is an organized group of workers that come together to negotiate with their employer for better pay, benefits, and working conditions. By joining a union, workers gain collective bargaining power, meaning that they have more leverage when negotiating with their employer than they would have as individuals. In exchange for this increased bargaining power, union members typically pay dues or fees to the union. This money is used to fund the union's operations, including negotiation efforts and legal representation for members. Union membership is common in many industries, particularly in sectors where workers have historically been subject to poor working conditions or low pay.
What is a Service Quality HealthCheck
Answer:
Capgemini's Service Management Healthcheck is a rapid diagnosis and assessment of tools, processes, and practices which yields a value-focused and practical plan to optimize IT Governance, i.e. the framework within which Service Management operates.
You are evaluating two different silicon wafer milling machines. The Techron I costs $294,000, has a three-year life, and has pretax operating costs of $81,000 per year. The Techron II costs $510,000, has a five-year life, and has pretax operating costs of $48,000 per year. For both milling machines, use straight-line depreciation to zero over the project’s life and assume a salvage value of $58,000. If your tax rate is 22 percent and your discount rate is 10 percent, compute the EAC for both machines.
how is s bonded warehouse usefully for the importer
Answer:
Explanation:
A bonded warehouse can be very useful for importers for several reasons:
1. Delaying payment of import duties and taxes: When goods arrive in a country, the importer is typically required to pay duties and taxes on them before they can be released. However, by storing the goods in a bonded warehouse, the importer can delay payment of these fees until the goods are actually sold or shipped out of the warehouse. This can help improve cash flow for the importer and give them more flexibility in managing their finances.
2. Deferring customs clearance: If an importer is not yet ready to clear their goods through customs, they can store them in a bonded warehouse until they are ready to do so. This can be useful if the importer is waiting for documentation or approvals, or if they simply do not have the capacity to handle the goods immediately upon arrival.
3. Improving supply chain efficiency: By storing goods in a bonded warehouse, importers can gain greater control over their supply chain. They can coordinate the timing of shipments and deliveries more effectively, which can help reduce transportation costs and improve overall efficiency.
Overall, a bonded warehouse can be a very useful tool for importers. By storing their goods in a bonded warehouse, importers can delay payment of duties and taxes, defer customs clearance, improve supply chain efficiency, and access additional services. This can help importers manage their cash flow, reduce costs, and improve their overall operations.
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Daily High Temperatures. Bob Feller, an Iowa farmer, has recorded the daily high temperatures during the same five-day stretch in May over the past five years. Bob is interested in whether this data suggests that the daily high temperature obeys a normal distribution. Use a = .01 and conduct a goodness of fit test to see whether the following sample appears to have been selected from a normal probability distribution. 55 86 94 58 55 95 55 52 69 95 90 65 87 50 56 55 57 98 58 79 92 62 59 88 65
The alternative theory contends that daily high temperatures are not regularly distributed, while the null hypothesis holds that they are. We need to collect data, estimate anticipated frequencies, assume a normal distribution.
How are test statistics calculated? What are test statistics?A test statistic is a measurement that is used to assess how a sample statistic and a population parameter differ from one another. They are a number created from a group of 1, which is then compared to a predetermined distribution to determine information about the underlying population.
How can I figure out the observed frequencies?The chi-squared test statistic will be used to assess how well the observed frequencies match the predicted frequencies. Calculated as [(Observed Frequency - Expected Frequency)2 / Expected Frequency], the chi-squared test result.
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The majority of civil engineers spend nearly all their time in an office.
A.
True
B.
False
Answer: B. False
Explanation:
The majority of civil engineers spend nearly all their time on the construction site. Civil engineering is a field job. So, a person needs to be available at the site so that the workers can do work efficiently.
In an interview, what is a critical skill or behavior that many first-time interviewees forget about?
A.
actively listening to the interviewer
B.
holding back all emotion during the interview
C.
mentioning other interviews they’ve got scheduled
D.
name-dropping existing employees in the company
Answer:
A critical skill or behavior that many first-time interviewees forget about is actively listening to the interviewer.
Explanation:
It's important to not only prepare and practice your answers but also to listen carefully to the interviewer's questions and follow-up questions. This will demonstrate that you are engaged, interested, and respectful of their time. It will also help you tailor your answers to their specific questions and show that you are able to communicate effectively. Additionally, active listening can help you pick up on cues that the interviewer may be giving you about the job or the company, which can help you tailor your responses to better fit the position.
Evaluation 1
Read the following cases and then answer the questions
Organization A
This organization is a manufacturing firm. Managers are expected to fully document all deci-
sions, and "good managers are those who can provide detailed data to support their recom-
mendations. Creative decisions that incur significant change or risk are not encouraged. Because
managers of failed projects are openly criticized and penalized, managers try not to implement
ideas that deviate much from the status quo. One lower-level manager quoted an often-used
phrase in the company: "If it ain't broke, don't fix it."
Employees are required to follow extensive rules and regulations in this firm. Managers super-
vise employees closely to ensure that there are no deviations. Management is concerned with high
productivity, regardless of the impact on employee morale or turnover.
Work activities are designed around individuals. There are distinct departments and lines of
authority, and employees are expected to minimize formal contact with other employees outside
their functional area or line of command. Performance evaluations and rewards emphasize individ-
ual effort, although seniority tends to be the primary factor in the determination of pay raises and
promotions.
Organization B
This organization is also a manufacturing firm. Here, however, management encourages and
rewards risk taking and change. Decisions based on intuition are valued as much as those that are
well rationalized. Management prides itself on its history of experimenting with new technologies
and its success in regularly introducing innovative products. Managers or employees who have a
good idea are encouraged to "run with it," and failures are treated as "learning experiences." The
company prides itself on being market driven and rapidly responsive to the changing needs of its
customers.
There are few rules and regulations for employees to follow, and supervision is loose because
management believes that its employees are hardworking and trustworthy. Management is
concerned with high productivity but believes that this comes through treating its people right.
The company is proud of its reputation as being a good place to work.
Job activities are designed around work teams, and team members are encouraged to interact
with people across functions and authority levels. Employees talk positively about the competition
between teams, Individuals and teams have goals, and bonuses are based on achievement of
outcomes. Employees are given considerable autonomy in choosing the means by which the
goals are attained.
1- What is an organizational culture?
2- Describe the organizational culture in Organization A?
3-Describe the organizational culture in Organization B?
4-Which organization (A or B) has a stronger organizational culture?
5- What are the benefits of having a strong organizational culture?
1. Organizational culture is the shared values, beliefs, and practices of a group of people within an organization.
2. Organization A has a rigid, rule-based culture that discourages risk-taking and values individual effort over teamwork.
3. Organization B has a flexible, innovative culture that encourages risk-taking and values teamwork over individual effort.
4. Organization B has a stronger organizational culture due to its emphasis on innovation, trust, and employee empowerment.
5. Benefits of a strong organizational culture include improved employee satisfaction, increased productivity, and greater organizational success.
What is the explanation for the above response?1. Organizational culture refers to the shared values, beliefs, practices, and attitudes that shape how people in an organization behave and interact with each other and with external stakeholders.
2. The organizational culture in Organization A is characterized by a bureaucratic and rule-oriented approach, where conformity and adherence to the status quo are highly valued. Managers are expected to provide detailed data to support their recommendations, and risk-taking and creative decisions are not encouraged. Work activities are designed around individuals, with distinct departments and lines of authority, and employees are expected to follow extensive rules and regulations.
3. The organizational culture in Organization B is characterized by an innovative and entrepreneurial approach, where risk-taking and change are encouraged and rewarded. Management prides itself on experimenting with new technologies and introducing innovative products. There are few rules and regulations, and employees are given considerable autonomy in choosing the means by which goals are achieved. Job activities are designed around work teams, and team members are encouraged to interact with people across functions and authority levels.
4. Organization B has a stronger organizational culture because it is characterized by a set of shared values and beliefs that promote risk-taking, innovation, and collaboration, and it emphasizes treating employees right, high productivity, and responsiveness to customers. In contrast, Organization A's culture is primarily based on adherence to rules and conformity to the status quo, with little emphasis on risk-taking, innovation, and collaboration.
5. Having a strong organizational culture can bring several benefits to an organization, such as improving employee morale and job satisfaction, enhancing organizational performance, reducing turnover, and facilitating change management. A strong culture can also help organizations align their strategies and goals with the values and beliefs of their employees, as well as establish a clear and consistent image and reputation in the marketplace.
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how to grow online busness?
Answer:
By launching add campains, buying things in bulk, to get a discount
Explanation:
Dana just graduated with an advanced degree in civil infrastructure engineering. What is an example of infrastructure they might be responsible for in their work?
A.
electrical grids for a neighborhood
B.
plane design for an airline
C.
transportation logistics for a delivery company
D.
video game design for development studios
Answer:
A. electrical grid for neighborhood
the legal affairs attorney working at AMD would most likely occupy an
The legal affairs attorney working at AMD would most likely occupy an in-house counsel position.
What is inhouse counselAn in-house counsel is a lawyer who is employed by a company or organization to provide legal advice and representation on a range of legal issues related to the company's operations, contracts, intellectual property, compliance, and litigation.
The role of an in-house counsel is to ensure that the company's actions and policies comply with relevant laws and regulations and to represent the company in legal proceedings when necessary. The in-house counsel works closely with the company's executives and employees to provide legal guidance and to identify and mitigate potential legal risks.
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Rodgers Corporation produces and sells football equipment. On July 1, 20Y1, Rodgers issued $26,500,000 of 10-year, 12% bonds at a market (effective) interest rate of 11%, receiving cash of $28,083,449. Interest on the bonds is payable semiannually on December 31 and June 30. The fiscal year of the company is the calendar year.
Required:
For all journal entries, if an amount box does not require an entry, leave it blank.
Question Content Area
1. Journalize the entry to record the amount of cash proceeds from the issuance of the bonds on July 1, 20Y1.
The entry to record the cash proceeds from the issuance of the bonds on July 1, 20Y1 is:
Cash 28,083,449
Bonds Payable 26,500,000
Premium on Bonds Payable 1,583,449
The company received cash of $28,083,449 from the issuance of the bonds, which is the face value of $26,500,000 plus a premium of $1,583,449. The premium is the difference between the face value and the cash received, and represents the additional amount that investors are willing to pay for the bonds due to their higher interest rate compared to the market rate. The Premium on Bonds Payable account is a contra account to the Bonds Payable account, and reduces the carrying value of the bonds on the balance sheet.
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In microeconomics we focus on individual unique markets and individual firms which of the following could be viewed as a type of microeconomics
A.Gross domestic product
B.National income
C.apple farmers
Microeconomics is concerned with the role of consumers and businesses in the economy, with particular attention paid to how these two groups make decisions.
Who are the consumers?
Consumers are individuals or groups of people who buy or use goods and services for personal use only, not for manufacturing or resale. They are the final users in the sales distribution chain. A consumer is someone who buys things for non-commercial reasons, either for themselves or for others. Consumer brands, or B2C brands, are more emotional in their marketing approach than business to business brands, or B2B brands. A consumer in an economy purchases goods or services primarily for personal consumption rather than for resale or commercial purposes. Consumers pay a certain amount of money (or equivalent) for goods or services and then consume them (use up).
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All the following are examples of primary industry EXCEPT a) mining B. agriculture C. building construction forestry E. fishing
Answer:
C.building construction
Explanation:
•this is because the primary industry/primary sector =>involves actives that deal with taking out resources from nature e.g mining either (diamonds or coal) , agriculture (forestry and growing for selling or for consuming) it's all from nature.Type the correct answer in the box. Spell all words correctly. Charlie has just been deposed in front of a disciplinary committee of his committee. He had witnessed his supervisor suggesting a female coworker that she would be promoted in exchange of sexual favors. The committee feels that the facts of the case should be taken to court as they quality as sexual harassment. What kind of sexual harassment case would this be? The case of Charlie's female coworker would be a type of sexual harassment.
Note that the type of sexual harassment case that Charlie's female coworker would be a victim of is quid pro quo sexual harassment, which occurs when employment decisions, such as promotions, are based on the victim's submission to or rejection of unwelcome sexual advances or conduct.
What is the explanation for the above response?Quid pro quo sexual harassment involves an individual in a position of power demanding sexual favors in exchange for job-related benefits, such as promotions or pay raises.
It is a form of workplace sexual harassment that is illegal and can create a hostile work environment for the victim.
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Frank Weston, supervisor of the Freemont Corporation’s Machining Department, was visibly upset after being reprimanded for his department’s poor performance over the prior month. The department’s cost control report is given below:
Freemont Corporation–Machining Department
Cost Control Report
For the Month Ended June 30
Actual Results Planning Budget Variances
Machine-hours 42,000 40,000
Direct labor wages $ 87,000 $ 84,400 $ 2,600 U
Supplies 27,300 24,800 2,500 U
Maintenance 24,400 22,500 1,900 U
Utilities 22,100 21,100 1,000 U
Supervision 53,000 53,000 0
Depreciation 91,000 91,000 0
Total $ 304,800 $ 296,800 $ 8,000 U
“I just can’t understand all of these unfavorable variances,” Weston complained to the supervisor of another department. “When the boss called me in, I thought he was going to give me a pat on the back because I know for a fact that my department worked more efficiently last month than it has ever worked before. Instead, he tore me apart. I thought for a minute that it might be over the supplies that were stolen out of our warehouse last month. But they only amounted to a couple of hundred dollars, and just look at this report. Everything is unfavorable.”
Direct labor wages and supplies are variable costs; supervision and depreciation are fixed costs; and maintenance and utilities are mixed costs. The fixed component of the budgeted maintenance cost is $16,900; the fixed component of the budgeted utilities cost is $14,000.
Complete the performance report that will help Mr. Weston’s superiors assess how well costs were controlled in the machining department.
Machine hours 42,000 40,000 2,000 U Direct labour wages $87,000 $84,400 $2,600 U Supplies $27,300 $24,800 $1,900 U Utilities $22,100 $21,100 $1,000 U Supervision $53,000 $53,000 $0 Depreciation $91,000 $91,000 $0 Total $304,800 $296,800 8,000 U
Explain the mechanism given in the questionAccording to the aforementioned performance report, the Machining Department had an unfavourable variance of $8,000 for the month that ended on June 30. The department's inability to keep costs under control and within the budgeted amount can be blamed for this unfavourable variance. The department's 2,000 hour overage of planned machine hours was a factor in the unfavourable variances in direct labour wages, supplies, maintenance, and utilities. The department paid more money for each of these variable and mixed costs due to the increased machine-hours.
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