What Are the Four Components Associated with the Cost of Turnover

question 50

Multiple Choice

What are the four components associated with the cost of turnover?

• A) Separation, vacancy, replacement, and training
• B) Vacancy, legal, separation, and training
• C) Replacement, separation, legal, and administrative
• D) Administration, overhead, operating, and human resources
• E) Overhead, operating, human resources, and communication

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Definitions:

Factory Overhead

The indirect costs of manufacturing, such as salaries of quality control personnel and depreciation of factory equipment.

Underapplied Overhead

Underapplied overhead occurs when the actual manufacturing overhead costs exceed the applied overhead costs allocated during a specific period.

Applied Overhead

The estimated amount of overhead cost assigned to a specific job or department based on predetermined rates.

Actual Overhead

The real, incurred costs of running a production or service operation, excluding direct labor and direct materials.