Answer:
The correct answer is option (b) $5400
Explanation:
Solution
Calculation of the cost of direct material on May 1
Now,
The starting work In process inventory = Direct materials Cost + Direct labor Cost + Manufacturing overhead applied on W.I.P
13,500 = Direct materials cost + 4500 + 3600
Thus,
Direct material cost = 13500 - 4500-3600 = $5400
Note: Direct labor cost = 300 * 15 = $ 4500
The manufacturing overhead = 300 hour * $12 = $ 3600
So, only expenses associated to work in process will be considered, hence only direct labor and manufacturing overhead are used to work in process are considered.
Answer:
<u>Behavioral</u> theory can be used to acknowledge positive behavior with rewards and encourage others to improve their sub-par performance.
Explanation:
In employee management, a lot of theories can be used to strategically control human resources towards the fulfillment of the company's objectives.
To address an employees performance problem, managers are faced either with an option to sanction or deal ruthlessly as well as an option to stimulate excellence without necessarily applying strict measures.
To influence positive behavior organically in an organization, Behavioral theory can be applied.
Behavioral theory is a management theory that acknowledge positive behavior with rewards and encourage others to improve their sub-par performance.
