Answer: Employers should offer employees enough opportunity to keep each of their drives in balance.
Explanation:
The Four-Drive Theory is a way of improving Employee motivation through more ways than just financial incentives. It is believed that all four factors are very integral in the motivation of employees and so managers would do well to implement them to get the best out of their employees.
The Four drives are, <em>Acquire and Achieve</em>, <em>Bond and Belong</em>, <em>Create and Challenge</em> and <em>Define and Defend</em>.
A key recommendation by the proponents of this theory is that Managers should not give their employees too little or too much opportunity to follow each drive but rather give them enough opportunity that they keep each drive balanced with the others.
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Answer:
The manufacturing overhead applied to work in process is:
D. $79,000
Explanation:
a) Data and Calculations:
Beginning work in process inventory 30,000
Direct materials used in production 50,000
Direct labor 60,000
Total manufacturing costs to account for 219,000
Manufacturing overhead applied to WIP 79,000 (219,000 - 140,000)
Ending work in process inventory 72,000
b) The manufacturing overhead applied to Work in Process is the difference between the total manufacturing costs to account for and the costs of beginning work in process, direct materials, and direct labor for the period. When the ending work in process is deducted from the total manufacturing costs, the resulting figure represents the cost of goods transferred to finished goods inventory.