The direct labor efficiency/quantity variance for November of $1,800.
The labor efficiency variance focuses on the number of labor hours used in production. It is defined as the difference between the actual number of direct labor hours worked and budgeted direct labor hours that should have been worked based on the standards.
Labor efficiency variance equals the number of direct labor hours you budget for a period minus the actual hours your employees worked, times the standard hourly labor rate.
For example, assume your small business budgets 410 labor hours for a month and that your employees work 400 actual labor hours.
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Answer:
Explanation:
In business accounting, the inventory conversion period / payables deferral period and average collection period use different inputs due to the fact that Inventory and accounts payable are carried at cost on the balance sheet, whereas accounts receivable are recorded at the price at which goods are sold. Therefore the accounts receivable (average collection period) are attached and dependent on the specific/changing price of the goods sold.
Answer:
$2,300
Explanation:
Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income.
The excludable amount or deduction is $1,600 out of total amount of awards.
Total amount of awards = Design + Graphic + Employee of the year
= $1,340 + $1,775 + $785
= $3,900
Taxable awards = Total amount of awards – Excludable amount
= $3,900 – $1,600
= $2,300
However, because the $3,900 total value of the awards is more than $1,600, Keren must include $2,300 in his taxable income.
I would choose D. By outsourcing certain processes to small businesses
Answer:
The correct answer is Interpersonal.
Explanation:
Interpersonal justice refers to the perception of justice of employees in the interpersonal treatment they receive from those who have the power and the power to distribute the results (usually managers and managers). It is important for managers to be courteous and polite and treat employees with dignity and respect to promote interpersonal justice. In addition, managers and managers must refrain from making derogatory comments or belittling their subordinates.
