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For each passage, choose the appropriate letter to identify the author's tone. Company owners and executives have every right to read employees' e-mail messages when those messages are sent via the company's computer system.Employees may argue that their privacy is violated when their employers monitor their communications.However, courts of law have correctly supported companies' rights to retrieve even the personal messages their workers write.According to the court's logic, the computers and the e-mail system are company property, so companies can monitor what goes into and out of those computers.Granted, companies that check private e-mail messages risk creating a climate of suspicion and mistrust, and this climate could result in uncomfortable working conditions.Nevertheless, company administrators must make sure their employees are not wasting time and money by conducting personal business during working hours.Employers also must protect themselves from liability.When offensive content is sent via the company e-mail system, the company can be held responsible.For example, female employees have successfully sued their employers for sexual harassment after receiving messages containing sexual content via the company's internal e-mail system.Employers certainly can't monitor all messages.Still they are wise to let employees know that they will occasionally check e-mail communications in order to prevent problems from occurring.
Equivalent Units
A measure used in cost accounting to express the amount of work done by employees or machines in terms that allow for the comparison between completed units and units that are partially completed.
Process Costing
An accounting methodology that traces and accumulates direct costs, and allocates indirect costs, of a manufacturing process.
Conversion Costs
The combined costs of direct labor and manufacturing overheads, representing the expenses to convert raw materials into finished goods.
Equivalent Units
Equivalent units are a concept in cost accounting used to express the amount of materials or labor needed to produce a unit of output in a process that is partially complete.
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