Answer:
A. A groundbreaking idea, product, or method
Explanation:
Innovation refers to the process that leads to the formation of new ideas that has been been invented before. It refers to the fresh ideas that helps in attracting people inn terms of business. Idea generation helps in new development and thereby helps in the progress. The introduction of the idea from the existing resources helps in the formation of new ideas that take the shape of innovation.
 
        
             
        
        
        
Answer:
The detailed answer is given below;
Explanation:
The company has received an offer of $96,000 for equipment. It means that if the equipment is sold in market, it will fetch a revenue of $96,000.
Whereas the company is thinking for expansion option, in such case the cost of equipment for that project will $96,000 because as per definition of opportunity cost, this system if not used in expansion; can readily be sold out in market for $96,000.
Therefore the relevant cost for the project shall be $96,000 because this is the amount that Webster and Moore can loose if not sold in the market.
 
        
             
        
        
        
The Nielsen company provides ratings for the TV industry. Ratings are calculated from following sources:
- Streaming within seven days of the broadcast date.
- Viewing on a delayed DVR within seven days of the original air date.
- Viewer Diaries Residences with TVs equipped with Nielsen Meters.
<h3>What is DVR?</h3>
- Analog video is transformed into digital format by a DVR.
- Networks are increasingly more interested in ratings over a time period than just the date and time the show aired because of the time-shifting nature of DVRs. 
- DVR systems process data at the recorder. 
- The majority of networks track ratings using Nielsen's Live Plus service. 
- Live Plus examines who viewed particular programs on their DVRs across various time periods.
Learn more about DVR here:
brainly.com/question/2681596
#SPJ4
 
        
             
        
        
        
a. Standard labor-hours is 7920 hours.
b. Standard labor cost allowed is $42,768.
c. The labor spending variance is $1588(U).
d.  The labor rate variance is $1706 and the labor efficiency variance $3294(U).
e.  The variable overhead rate is $5971(U) and efficiency variances for the month $5580(U).
<u>Explanation:</u>
a)Standars hours(SH) allowed to make 19800 jogging mates
=SH per unit  19800
 19800
=(24/60)*19800
=7920 hours
24/60 has been taken to convert minutes into hours.  
b)Standard Labor Cost (SC) of 19800 jogging mates

=$42,768
c)Labour Spending Variance

=$1588(U)
d)Labor Rate Variance  

=$1706
Actual Hours(AH) * Actual Rate per hour(AR)= Actual Cost(AC)


Labor Efficiency Variance

=$3294(U)
e) Variable overhead rate variance = Actual hours worked  (Standard overhead rate - Actual overhead rate)
= 8530  (4.5 - 5.20)
= $5971(U)
Actual overhead rate = $44,356 / 8530 = 5.20
Variable overhead efficiency variance = Standard overhead rate   (Standard hours - Actual hours)
= 4.50  (7290 - 8530)
= $5580(U).
 
        
             
        
        
        
Explanation:
The management of people in an organization is a constant and dynamic process that must be well structured, as it is the employees of the organization who will assist in the achievement of organizational goals and objectives.
Therefore, this process of recruiting, training, evaluating and paying employees must be well established in the organization as a fundamental process for organizational success. Each stage of the personnel management process is essential, and must always be organized, evaluated and monitored, so that there is continuous improvement in a company in all its systems. Through effective people management, there is greater motivation, greater productivity and greater organizational positioning.