Answer: A. Organization Behavior Modification
Explanation: OB Mod stands for Organization Behavior Modification.
It is a performance management type wherein managers try to increase the power of wages and benefits by trying them directly to certain types
of performance. They (managers) identify performance-related employee behaviours and then implement an
intervention strategies to strengthen desirable performance behaviours and weaken undesirable
behaviour. OB Mod represents application of reinforcement theory to individuals in the work setting.
Hiring these people is known as "staffing".
The way toward enlisting appropriate candidates as per their insight and aptitudes in an association is named as staffing.
Viable staff administration is fundamental to guaranteeing your working environment runs easily and productively, and that the correct representatives are in the correct positions. Then again, poor staffing can bring about a confused, disorderly workplace, which can possibly influence your organization to lose profitable business.
Answer:
Cost of units completed = $176,528
Workings are attached:
Explanation:
Equivalent unit of production
An equivalent unit of production is an expression of the amount of work done by a manufacturer on units of output that are partially completed at the end of an accounting period. Basically the fully completed units and the partially completed units are expressed in terms of fully completed units.
Equivalent units are used in the production cost reports for the producing departments of manufacturers using a process costing system. Cost accounting textbooks are likely to present the cost calculations per equivalent unit of production under two cost flow assumptions: weighted-average and FIFO.
Conversion costs
Conversion costs is a term used in cost accounting that represents the combination of direct labor costs and manufacturing overhead costs. In other words, conversion costs are a manufacturer's product or production costs other than the cost of a product's direct materials.
Expressed another way, conversion costs are the manufacturing or production costs necessary to convert raw materials into products.
The term conversion costs often appears in the calculation of the <u>cost of an</u> <u>equivalent unit in a process costing system.</u>
For the sake of this question, we will be determining the <u>equivalent units of production:</u>
- Units completed and transferred subject to material and conversion costs
- Units in the closing inventory subject to material and conversion costs
- We will then calculate the cost per units with respect to material and conversion costs for the equivalent units.
- These cost per units will enable us to determine the cost of items completed.
