Hyper-Tech Enterprises Manufactures Mechanical Parts Used in Air Conditioning and Heating

question 79

Multiple Choice

Hyper-Tech Enterprises manufactures mechanical parts used in air conditioning and heating units.The company employs over 300 workers at its Alabama facility.None of the Hyper-Tech employees belongs to a union; however,management believes that unionization is in the near future.A representative of a local union has recently visited Hyper-Tech in an attempt to solicit members and have them sign authorization cards.Enough eligible employees have signed authorization cards to petition the NLRB for an election.Hyper-Tech's top executives are considering fighting the unionization efforts. Which of the following questions is LEAST relevant to the decision by Hyper-Tech to fight unionization efforts?

• A) How many Hyper-Tech employees were hired within the last year?
• B) What percentage of Hyper-Tech employees signed authorization cards?
• C) Does Hyper-Tech qualify for coverage by the National Labor Relations Board?
• D) What is the opinion of Hyper-Tech's shareholders and creditors regarding unionization?

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Definitions:

Standard Hours

The predetermined amount of time expected to complete a task or job under normal conditions.

Predetermined Overhead Rate

A rate used to allocate manufacturing overhead costs to products or cost objects, calculated in advance based on estimated costs and activity levels.

Direct Labour Hours

The total number of hours worked by employees directly involved in the manufacturing process or providing a service.

Variable Manufacturing Overhead

Costs that vary with the level of production output, such as utilities or commissions, which are indirectly associated with the manufacturing of products.