Answer:
a) $12,500 unfavorable
b) 0
Explanation:
variable factory overhead controllable variance = actual variable overhead expense - (standard variable overhead per unit x standard number of units)
actual variable overhead expense = $725,000
standard variable overhead per unit = $712,500 / 60,000 = $11.875
standard number of units = 60,000
variable factory overhead controllable variance = $725,000 - $712,500 = $12,500 unfavorable
Controllable factory overhead is not related to any changes in the actual volume or quantity produced.
Fixed factory overhead volume variance = actual fixed overhead - standard fixed overhead = $262,500 - $262,500 = 0
Fixed overhead was exactly the same as the standard or budgeted overhead.
I think the labor market is the nominal market in which workers find paying work, employers find willing workers, and wage rates are determined.
A great way to avoid tech distraction is to "use hands-free devices".
<u>Option: D</u>
<u>Explanation:</u>
Tech distraction can be for any age group people, it is basically the divergence raised due to usage of technologies like mobile, laptops, tablets for communication or other purpose, during other daily routine like in classroom for students, during driving, conferences or other important task. Thus to avoid such kind of distractions especially while driving the hand free devices are supportive, for an instance while driving inspite of picking up call in mobile people use Bluetooth to mange both is emergency, because if call picked up by bringing cell phone to the ears, mean while some texts get received and obviously a driver get distracted.
Answer: jim already had a rigid opinion about what will work in the United States .
Superiority complex on the side of Jim.
Language barrier.
He is not impressed by the German outlook and dressing
Explanation:there are several barriers that may hinder the successful implementation of the new product line which has saved thousand of euros for the Germans,one is the fact that Mr jim already has a predisposed idea that the implementation will not work one can only wonder why he invited the German in the first place,it's obvious that the invitation if the German came from a higher pedestal and could be one if the reason Mr jim believes contrarily ,he believes innovation will not work in the USA,meanwhile ,world over , workers tend to resist change and innovation but there are a lot of measures to bring them to the table which include engaging them in every stageof the implementation , assuring them that there will be no job loss due to innovation,making them to see the advantages of the proposed changes to all.
The feeling of superiority to the Germans and their technology is very obvious ,ranging from the quiet disparaging of the visitors accent and pronounciation ,condemn his outfit rather than concentrating on what he has to offer ,he has a set mind ,which find everything about the Germans repulsive.it will be difficult to adopt the new technology with Jim at the helm of affairs at the Chicago plant .
