Figure 4-17 Moss Corporation Has the Following Activities: Creating Bills

question 145

Multiple Choice

Figure 4-17 Moss Corporation has the following activities: creating bills of materials (BOM) , studying manufacturing capabilities, improving manufacturing processes, training employees, and designing tooling.The general ledger accounts reveal the following expenditures for manufacturing engineering:
The equipment is used for two activities: improving processes and designing tooling.Thirty-five percent of the equipment's time is used for improving processes and 65 percent is used for designing tools.The salaries are for two engineers.One is paid $50,000, while the other earns $25,000.The $50,000 engineer spends 40 percent of his time training employees in new processes and 60 percent of his time on improving processes.The remaining engineer spends equal time on all activities.Supplies are consumed in the following proportions:

- Refer to 4-17.What is the cost assigned to the training employees activity?

• A) $27,500
• B) $125,000
• C) $31,250
• D) $81,250

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Definitions:

Commutative Justice

The degree to which exchanges and transactions are considered fair.

Dignity and Respect

The principle of treating individuals with honor and esteem, valuing their worth and rights.

Instrumentality

Instrumentality is the probability that performance will lead to various work outcomes.

Work Outcomes

The results or outputs that are derived from the efforts and performance of employees in a work setting.