During the Last Year,Moore Company's Total Variable Production Costs Were

question 51

Multiple Choice

During the last year,Moore Company's total variable production costs were $10,000,and its total fixed manufacturing overhead costs were $6,800.The company produced 5,000 units during the year and sold 4,600 units.There were no units in the beginning inventory.Which of the following statements is true?

• A) The operating income under absorption costing for the year will be $800 higher than operating income under variable costing.
• B) The operating income under absorption costing for the year will be $544 higher than operating income under variable costing.
• C) The operating income under absorption costing for the year will be $544 lower than operating income under variable costing.
• D) The operating income under absorption costing for the year will be $800 lower than operating income under variable costing.

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Definitions:

Human Resource Strategy

A long-term plan for managing and optimizing an organization's workforce in alignment with its overall goals.

Job Design

The process of defining how work will be performed and what tasks will be required in a given job to achieve efficiency, quality, and satisfaction for both the organization and the employee.

Job Expansion

The process of broadening the scope of tasks and responsibilities of a particular job to make it more engaging and less monotonous for the employee.