With Respect to Determination of an Appropriate Bargaining Unit, NLRB

question 5

True/False

With respect to determination of an appropriate bargaining unit, NLRB rules prohibit plant guards from being included in bargaining units with nonguards.

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Definitions:

Absorption Costing

A costing method that includes all manufacturing costs, both variable and fixed, in the cost of a product.

Gross Margin

The difference between sales revenue and cost of goods sold, representing the fundamental profit derived from trading activities, before deduction of operating expenses.

Operations

Activities involved in the day-to-day running of a business for the purpose of producing value for the stakeholders.

Variable Costing

An accounting method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in the cost of goods sold.