Geoff Is the Payroll Clerk for a Firm That Maintains

question 29

Multiple Choice

Geoff is the payroll clerk for a firm that maintains its payroll through computerized records on a centralized server.One of his responsibilities is employee file maintenance,including the destruction of records after the retention time has elapsed.His method of purging employee records is to delete the file from the database.What other record destruction procedures should Geoff follow?

• A) None.His method is acceptable.
• B) He should check all other employees' computers to ensure that the record is deleted.
• C) He should purge the record from the server and all backups.
• D) He should send an interoffice request to have someone in the information technology department remove the record from the server.

---

Definitions:

Overhead Applied

The portion of overhead costs allocated to individual products or job orders based on a predetermined rate.

Labor Price Variance

This is the difference between the actual cost of labor and the standard cost, indicating how much more or less was paid for labor than expected.

Direct Labor Cost

This refers to the wages and benefits paid for the hours that workers directly spend on manufacturing a product or performing services.

Produced

The process of creating goods or services through the combination of labor, capital, and materials, or the outcome of such a process.