Scenario 11.1 Multinational, Inc. Has Recently Closed a Number of Plants in Plants

question 50

Multiple Choice

Scenario 11.1
Multinational, Inc. has recently closed a number of plants in the United States and is planning to move the work of those plants to facilities in developing countries in the Pacific Rim. The employees of Multinational, Inc. have never been unionized. Zachary Bowman thinks it would be a good idea for him and his fellow employees to unionize.
-Refer to Scenario 11.1. For a certification election to succeed,

• A) a majority of the workers in the bargaining unit must approve the union.
• B) a majority of workers who signed authorization cards must approve the union.
• C) 30 percent of the workers in the bargaining unit must approve the union.
• D) 30 percent of the workers voting in the election must approve the union.
• E) a majority of the workers voting in the election must approve the union.

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Definitions:

Activity-based Costing

A costing methodology that assigns overhead and indirect costs to related products and services based on the actual consumption of each activity.

Manufacturing Overhead

All indirect costs associated with the production process, including costs of materials, utilities, and maintenance that are not directly associated with the manufacturing of a specific product.

Activity-based Costing

An accounting approach that assigns costs to products or services based on the resources they consume, aiming for more accurate cost allocation.

Machining

The process of removing material from a workpiece using power-driven machine tools to shape it into a desired form.