Answer:
148.31
Explanation:
The normal price in dollars is (87.89)(2.25), and the 25% discount corresponds to multiplying this result by 0.75. Carrying out the arithmetic, the price is (87.89)(2.25)(0.75) = 148.31.
Answer:
- $25.50
- 90,000 units
- 140,000 units
Explanation:
1. Current contribution margin ratio
= (Selling price - Variable cost)/ Selling price
= (25 - 19.8) / 25
= 0.208
New Direct labor = 5.0 * ( 1 + 8%)
= $5.40
New variable cost = 19.8 + 0.4 = $20.20
To maintain 0.208
0.208 = (Selling price - 20.20) / Selling price
0.208 * Price = Price - 20.20
0.208Price - Price = -20.20
-0.792Price = -20.20
Price = -20.20/-0.792
Price = $25.50
2. Breakeven = Fixed Cost / Contribution Margin
Contribution Margin = Selling price - Variable cost
= 25 - 19.8
= $5.20
= 468,000/5.2
= 90,000 units
3. To earn $260,000;
= (Fixed Cost + 260,000) / Contribution margin
= (468,000 + 260,000) /5.2
= 140,000 units
Answer:
d. not encouraging employee ideas or undermining their efforts.
Explanation:
Human resources management (HRM) can be defined as an art of managing, controlling and improving the number of people (employees or workers), functions, activities which are being used effectively and efficiently by an organization.
Hence, human resources managers are saddled with the responsibility of recruiting, managing and improving the welfare and working conditions of the employees working in an organization.
The definition of Not Utilizing Staff Talent in the Eight Wastes refers to not encouraging employee ideas or undermining their efforts.
Answer:
The correct option is B.
Explanation:
Emergency managers and planners are professionals, who are experts in the art of analyzing problems, making appropriate decisions and taking necessary actions that will solve the problems on ground.
The decision making process usually begin before the occurrence of emergency, this is called the planning stage. At this stage, an organization usually make decisions about how it is going to react to certain emergency situations that might occur in the future.
An effective and deliberate planning prior to emergency will greatly enhance the ability of the organization to respond effectively during emergency situations. The number and the size of decisions and problems that need to be addressed during an emergency situation depend largely on the quality of the decisions that were made (or were not made) during the planning process.
