Answer:
a) Taylor Industries can successfully cut back its labor cost in inventory stockrooms by counting only high-value items.  These items are determined by reference to their Annual Usage values.  The items' annual usage values should be used as the activity cost pool for accumulating and allocating labor cost in inventory stockrooms.  Taylor Industries can establish a benchmark or cutoff point so that only the items meeting this benchmark are counted.  For example, the items with annual usage value above $5,000 should be included in the items to be counted.  This strategy will reduce the number of items to be counted and therefore the labor cost.
b) Since item 15 is critical to Taylor Industries' continued operations, it should be classified as a direct materials cost and not an overhead cost.
Explanation:
a) Data and Calculations:
a random sample of 20 of Taylor's items:
ITEM NUMBER   ANNUAL USAGE    ITEM NUMBER    ANNUAL USAGE
1                               $ 1,500                      11                       $ 13,000
2                               12,000                     12                              600
3                                2,200                      13                        42,000
4                              50,000                     14                           9,900
5                                9,600                     15                            1,200
6                                   750                      16                         10,200
7                                2,000                      17                          4,000
8                               11,000                      18                         61,000
9                                  800                       19                         3,500
10                            15,000                      20                        2,900
Average annual usage value = $12,657.50
 
        
             
        
        
        
Answer:
B
Explanation:
Bid rotation is when contractors collude and  take turns in winning a bid. Colluding contractors submit bids but take turns being the low bidder. 
Bid-tailoring is when an employee in collusion with a contractor tailors bid specifications to give an unfair advantage to a certain contractor.
Complementary bids are bids intended only to give the appearance of a genuine bid. Colluding  bidders submit higher priced or deliberately defective bids to in order to ensure the selection of the designated winner at inflated prices.  
Phantom bids are fake bids
 
        
             
        
        
        
The first step Maya should take in the process of hiring lifeguards to work in the summer is to start the process of recruiting and selecting candidates.
<h3 /><h3>What is recruitment and selection?</h3>
It is the process of identifying the need to hire employees to fill open positions in an organization, according to the profile and qualifications required for the position.
Therefore, through a structured recruitment process, with resume analysis, interviews and tests, the company will identify the ideal professional to contribute with innovation and knowledge to achieve organizational goals.
Find out more about recruitment here:
brainly.com/question/10467107
 
        
             
        
        
        
Investing money is always good when the stock market is good
        
             
        
        
        
Interdependent fits here group members can work well alone, but also come together