Adams Manufacturing Allocates Overhead to Production on the Basis of Direct

question 178

Multiple Choice

Adams Manufacturing allocates overhead to production on the basis of direct labor costs.At the beginning of the year,Adams estimated total overhead of $396,000; materials of $410,000 and direct labor of $220,000.During the year Adams incurred $418,000 in materials costs,$413,200 in overhead costs and $224,000 in direct labor costs.
-Compute the predetermined overhead rate.

• A)180%.
• B)55.6%.
• C)186%.
• D)184%.
• E)96.6%.

Differentiate between employee rights under collective agreements and common law.

Comprehend the process and implications of union certification and membership exclusion.

Grasp the concepts of discipline, discharge, and arbitration within the context of labor relations.

Understand the concept of duty of fair representation by unions.

---

Definitions:

Repetitive Behaviors

Actions that are performed over and over again, often compulsively, which can be a characteristic of various psychological conditions.

Persistent Fears

Ongoing and continuous feelings of fear or anxiety about specific objects, situations, or activities that significantly interfere with daily life.

Specific Phobia

An intense, irrational fear of a specific object, activity, or situation that leads to avoidance behavior.

Irrational Fear

A fear or phobia that is excessive or unreasonable, often not based on actual danger.