Answer the Following Questions Using the Information Below:
Kosciuszko Land

question 6

Multiple Choice

Answer the following questions using the information below:
Kosciuszko Land and Snow Company provides the following ABC costing information:
$$\begin{array}{l}\begin{array} { l r c } \text { Activities } & \text { Total Costs } & \text { Activity-cost Drivers } \\\text { Labour hours } & \$ 240000 & 12000 \text { hours } \\\text { Fuel } & \$ 27000 & 9000 \text { litres } \\\text { Invoices } & \$ 30000 & 3750 \text { invoices } \\ { \text { Total costs } } & \$ 1912000 &\end{array}\\\\\text { The above activities used by their three departments are: }\\\\\begin{array} { l c c c } & \text { Lawn Department } & \text { Bush Department } & \text { Ploughing Department } \\\text { Labour hours } & 2500 \text { hours } & 1200 \text { hours } & 4300 \text { hours } \\\text { Fuel } & 1500 \text { litres } & 800 \text { litres } & 3700 \text { litres } \\\text { Invoices } & 1600 \text { invoices } & 400 \text { invoices } & 500 \text { invoices }\end{array}\end{array}$$
-How much of the total cost will be assigned to the Ploughing Department?

• A)$1 912 000
• B)$101 100
• C)$89 000
• D)$67 300

Understand the impact of public sector unions' bargaining power and the limitations on negotiating power in both public and private sectors.

Acknowledge the legal framework surrounding collective bargaining, including mandatory and permissive negotiating issues and employer obligations.

Learn the strategies and limitations of engagement for both unions and employers during negotiation processes, including the use of strikes, direct dealing, and contract costing.

Understand the principles and goals of U.S. labor relations law.

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Definitions:

Market Price

The price at which goods and services are sold in the market, determined by the forces of supply and demand.

Profit

The financial gain made in a transaction or operation, calculated as total revenue minus total costs.

Total Variable Costs

The complete costs that vary with output level, such as materials and labor, in the production process.

Marginal Cost

The change in total cost that arises when the quantity produced is incremented by one unit.