The degree of operatingleverage is calculated by the formular
(sales - variable cost) / (sales - fixed cost - variable cost).
In the given question,
sales = $2,000,000
variable cost = $1,100,000
fixed cost = $750,000
The degree of operating leverage is (2,000,000 - 1,100,000) / (2,000,000 - 750,000 - 1,100,000) = 900,000 / 150,000 = 6.
Therefore, the degree of operating leverage is 6.
Answer:
$ 58,333 Personnel costs is allocated to B
Explanation:
According to the given data the Employees to be considered for allocation = A+B+C = 15+5+10 = 30 employees
The Personnel Dept direct cost = $ 350,000
No. of employees for B = 5
Therefore, in order to calculate what amount of Personnel costs is allocated to B, we have to use the following formula:
Allocated cost =Personnel Dept direct cost x No. of employees for B/Total employees =
Allocated cost = $ 350,000 x 5/30 = $ 58,333
$ 58,333 Personnel costs is allocated to B
Option D
Employers can't fire an entire union because of the difficulty of replacing every worker best explains reason for unions give workers more power in contract negotiations
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Explanation:</u></h3>
One of the numerous significant advantages of getting collectively with your co-workers to create a union is obtaining the accuracy and protection of a union contract. A union contract is a printed contract among the employer and the employees that describes the phases and advantages in a sinless and legally-binding way.
The ability to be capable to recommend policy reforms or raise problems with a company as a whole preferably of just practicing them alone to a manager. A contract is not deemed to be in force till the membership has voted to approve it.
