Use the Information Below to Answer the Following Question(s)

question 48

Multiple Choice

Use the information below to answer the following question(s) .
Data Source Media manufactures cassettes and CDs. Management is attempting to set the budget for the coming year. Two divisions (Cassette and CD) of the company utilize one plant location. The following data have been prepared for review.

-What are the fixed cost per year and the variable cost per hour for the CD Department if the dual-rate method is used? Assume that the allocation bases are budgeted usage for fixed costs and actual usage for variable costs.

• A) $100,270 and $600
• B) $126,000 and $600
• C) $134,043 rounded and $89.36
• D) $134,043 rounded and $600
• E) $900,000 and $600

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Definitions:

Movement Options

Opportunities or choices available for physical relocation or career advancement within or between organizations.

Vacancy Model

The Vacancy Model is a concept in human resource management that focuses on predicting staffing needs and filling job vacancies based on the analysis of job roles and labor market conditions.

Renewal Model

An approach focusing on continuous improvement and adaptation to ensure long-term success and viability of a project or organization.

Skills Inventory

A comprehensive record of the qualifications, expertise, and skills that employees within an organization possess, which helps in planning and decision-making.