Mary Has Been Hired to Write Courses for a Web-Based

question 22

Essay

Mary has been hired to write courses for a Web-based training organization.Mary works at the offices of the organization.Mary is given content guidelines and a contract for each course that she writes,and is paid a flat fee upon completion of the course.It can take anywhere from 2 weeks to 6 weeks to complete a course.The organization wants the contractors to work in their offices during the regular 40-hour work week,unless they need to be elsewhere to do research.The organization provides a computer to Mary.Mary also is able to use other employees at the organization for word processing and editing.Is Mary an employee or an independent contractor?

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Definitions:

Fixed Manufacturing Overhead

Represents the set of costs that are required to operate a manufacturing facility, which do not vary with the volume of production.

Job-Order Costing System

A cost accounting system that assigns costs to specific production batches or jobs.

Predetermined Overhead Rate

A rate used to allocate overhead costs to products or services, based on a predetermined activity level.

Manufacturing Departments

Sections in a manufacturing plant, each focusing on various parts of the manufacturing process.