Solution :
Total labor variance = [(standard rate x standard hours) - (actual rate x actual hours)]
= [$11 x (1300 x 2)] - ($9.90 x 2340)
= $28600 - $23166
= $ 5434 unfavorable
Labor price variance = ( standard rate - actual rate) x actual hours
= ($11.00 - $9.90) x 2340
= $ 1.1 x 2340
= $2574 favorable
Labor quantity variance = standard x (standard hours - actual hours)
= $11.00 x [(1300 x 2) - 2340]
= $11.00 x (2600 - 2340)
= $11.00 x 260
= $2860 unfavorable
According to the scale, an average person would posses the mean of 100 IQ <span>and standard deviation of 15. If to be a member of mensa one should have </span><span>an iq at least 2.5 standard deviations above average, the minimum iq should be:
</span>
2.5 = (x-100)/15
x = 137.5 >>>>> Less than 1% population belong to this IQ group or higher.
Answer:
B and D
Explanation:
The computation is shown below:
For A, it would be
= 8 hours × 5 weeks × $6.15 per hour
= $246
For B, it would be
= 10 hours × 5 weeks × $5.85 per hour
= $292.5
For D, it would be
= 7 hours × 5 weeks × $7.25 per hour
= $253.75
For C, it would be
= 9 hours × 5 weeks × $6.35 per hour
= $285.75
As we can see that the individual plan B and the individual plan D reach the saving goal of $285
Answer:
a. Compute Werbung's taxable income and tax for the year.
taxable income = $430,000 (revenue) - $355,000 (operating expenses) + $25,000 (long term capital gains) - $2,000 (long term capital loss) - $30,000 (short term capital loss) = $68,000
Corporations must include all their income and gains/losses under operating income, only individuals (including self employed, sole proprietorships and partnerships) can segregate between regular income and capital gains or losses.
b. Assume the same facts except that Werbung's long-term capital gain was $50,000.
taxable income = $430,000 (revenue) - $355,000 (operating expenses) + $50,000 (long term capital gains) - $2,000 (long term capital loss) - $30,000 (short term capital loss) = $93,000
Answer:
The correct answer is A geocentric.
Explanation:
According to Simon L. Dolan in his book "Human Resource Management", there are four approaches to international human resource management:
- Ethnocentric approach: According to this, the headquarters controls the human resources activities, and it is the expatriates from the country of origin who run the subsidiaries.
- Polycentric approach: Each country is treated as an independent entity, in which some decisions are made locally.
- Regiocentric approach: staff can be promoted within a region, but usually never to headquarters.
- Geocentric approach: A transnational philosophy is adopted, seeking personnel with the highest qualification regardless of their nationality.
The process of expatriation of employees constitutes one of the greatest challenges that the organization faces throughout the process.