Once a Union Becomes Certified, the Employer Is Required to

question 145

Multiple Choice

Once a union becomes certified, the employer is required to

• A)sign a labor agreement.
• B)deduct union dues from the employees' paychecks.
• C)begin negotiations leading toward a labor agreement.
• D)notify employees of the bargaining relationship.

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Definitions:

Direct Materials

Raw materials that are directly traceable to the manufacturing of a product and constitute an integral part of the finished product.

Manufacturing Overhead

Costs associated with the production process that are not directly traceable to a specific product, such as utilities and factory maintenance.

Cost of Goods Sold

The costs incurred directly from manufacturing the goods a company sells.

Overapplied

A situation where the allocated overhead costs in accounting exceed the actual overhead costs incurred.