Responsibility for Updating of the Personnel Data Master File Should

question 44

Multiple Choice

Responsibility for updating of the personnel data master file should rest with authorized employees in the

• A) personnel department.
• B) payroll department.
• C) controller's department.
• D) employee's operating department.

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Definitions:

Predetermined Overhead Rate

A rate used to allocate manufacturing overhead costs to products, calculated before a production period begins.

Direct Labor-Hours

Sum of the working hours spent by workers actively participating in generating products or rendering services.

Machine-Hours

A measure of production time that indicates the total hours machines are operating in the production process.

Machining Department

A specific division within a manufacturing facility where machining processes such as cutting, drilling, or shaping materials are carried out.