What Is the Minimum Percent of Employees in a Bargaining

question 32

Multiple Choice

What is the minimum percent of employees in a bargaining unit who must sign authorization cards for the National Labor Relations Board (NLRB) to hold a union representation election?

• A) 30 percent
• B) 51 percent
• C) 20 percent
• D) 10 percent
• E) 55 percent

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Definitions:

Variable Costing

An accounting method that only includes variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product costs, excluding fixed overhead costs.

Segmented Income Statement

A financial statement that breaks down income, expenses, and profit margins by specific segments, such as products, services, or geographical regions, within a company.

Contribution Format

A style of income statement presentation that separates fixed costs from variable costs, highlighting the contribution margin.

Retail Segment

Refers to a portion of the market that deals with the sale of goods or services directly to end consumers for personal, non-business use.