Answer:
a. Total labor variance:
= (Actual labor cost - Standard labor cost) * No of returns completed
= [ (34.50 * 3.6) - (30 * 4) ] * 600
= $2,520 Unfavorable
<em>Unfavorable because the budget was exceeded by the actual costs. </em>
b. Labor Price variance:
= (Actual labor cost - Standard labor cost) * Actual hours
= (34.50 - 30) * 600 returns * 3.6 hours per return
= $9,720 Unfavorable
<em>Budget was exceeded so unfavorable. </em>
c. Labor usage variance:
= (Actual labor hours - Standard labor hours) * Standard labor rate
= [ (3.6 hours * 600 returns) - (4 hours * 600) ] * 30
= -$7,200
= $7,200 favorable
<em>Budget was not exceeded so this is a Favorable variance. </em>
Answer:
The correct answer is letter "C": Fingerprint, voiceprint, signature, or hand size.
Explanation:
Different financial and governmental institutions requests individuals enrolled to authenticate themselves so their records will not be confused with someone else's. For that purpose, the <em>authentication classification method of Personal Characteristics</em> takes the individual's fingerprint, voiceprint, and signature. In correction centers, even the hand size is necessary as long as some other inmate special features -tattoos, for instance, so that person's information can be shared with some other bureaus, if necessary.
Answer:
The correct answer is letter "B": are deliberate and use many informal social contacts.
Explanation:
Sociologist and Professor E.M. Rogers (1931-2004) proposed The Diffusion of Innovations Theory which is a concept that relates several consumers' factors with the time they take to adopt technological innovation. Those influential factors are individuals' opinions and the rate at which they can interact with the innovation. According to the theory, consumers can be classified into five (5) groups:
- Innovators: <em>venturesome, higher educated, use multiple information sources.
</em>
- Early adopters:<em> leaders in a social setting, slightly above average education.
</em>
- Early majority:<em> deliberate, many informal social contacts.
</em>
- Late majority:<em> skeptical, below-average social status.
</em>
- Laggards:<em> fear of debt neighbors and friends are information sources.</em>
Answer:
C. The Vocational Rehabilitation Act
Explanation:
The vocational rehabilitation act was introduced to correct the issues associated with the discrimination of individuals with disabilities in the United States of America.
Darius employers discriminated against him by deciding not to pay him because he is a physically disabled man. The best course of action to be taken if Darius want to take legal actions against his employers is through the Vocational Rehabilitation Act. This is because the act prohibits employment discrimination against qualified persons with handicaps or disabilities.
Answer:
a) €152081.6128
b) €125000
Explanation:
a) The cost of dampners in terms of then-current euros :
current cost x(1 + inflation rate)ⁿ where n is the number of years.
Since the price of dampners is expected to increase only by 4% per year from the current price of €125,000 in 5 years:
We calculate : 125000 (1+0.04)⁵ = €152081.6128
The cost of dampeners in terms of then-current euros is €152081.6128
b) The cost of dampners in terms of constant value will remain as at today's current price if the value of Euros remains constant . Therefore, The cost of dampeners in terms of constant-value euros is €125,000.
