When a De Minimis Citation and Proposed Penalty Are Contested

question 18

Multiple Choice

When a de minimis citation and proposed penalty are contested, the employer has an absolute defense to the citation if it can prove that:

• A)compliance to the standard is impossible.
• B)employees are not required to handle the hazardous/faulty technology.
• C)the employment contract had explicitly cited the hazards present.
• D)medical benefits cover the risk posed.

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Definitions:

Equivalent Units

A concept in cost accounting used to allocate costs to partially completed goods, converting them into the amount of finished goods units.

Equivalent Units

An approach utilized in process costing to translate partially finished units into an equivalent number of completely finished units.

First-in

A principle often related to inventory valuation where the earliest goods purchased or produced are the first ones to be sold or used.

Conversion

The process of changing resources into finished products, or converting prospects into customers.