Madeline Is a Unionized Civil Servant, Working for the U

question 25

Multiple Choice

Madeline is a unionized civil servant, working for the U.S. International Revenue Commission, a federal agency. She believes that she and her coworkers have been the subject of an unfair labor practice on the part of their employer. Claims based on this belief are handled by:

• A) the Equal Employment Opportunity Commission.
• B) the Merit Systems Protection Board.
• C) the National Labor Relations Board.
• D) the Federal Labor Relations Authority.

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Definitions:

Direct Labor-hours

The full amount of labor hours by employees directly contributing to the generation of products or services.

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the expected (or standard) variable overhead based on a standard rate.

Variable Manufacturing Overhead

Costs that vary with the level of production output, such as utilities or raw materials.

Direct Labor-hours

The total time workers spend working directly on manufacturing goods, often used as a basis for allocating manufacturing overhead.