Answer is E
This a process which engages working people through union. They negotiated a contract with owner& the employers to get information details about the term of employment like pay, benefits, house leves,,health, safety policies.
Help to ensure balance work and personal relationship.
Sale HR financial and production are important business functions & supported heavily by information systems.
Collective bargaining is a negotiating process not core business function or specialised task.
Answer:
d. $234,000
Explanation:
The computation of the depreciation expense for one year under the straight line method is shown below:
= (Original cost - residual value) ÷ (useful life)
= ($600,000 - $15,000) ÷ (5 years)
= ($585,000) ÷ (5 years)
= $117,000
For two years, the accumulated depreciation would be
= $117,000 × 2 years
= $234,000
The two year is calculated from January 1, 2006 to December 31, 2007
Cost of goods sold can be calculated by adding the cost of goods manufactuted and the beginning inventory less the ending inventory.Thus,we will use the formula
Cost of goods sold =cost manufactured +beginning inventory-endong inventory
Substitute the values,we will get
Cost of goods sold =$600000+$70000-$85000
=$585,000
The Cost of goods sold is d.$585,000
