What Is the Purpose of Pre-Employment Substance Abuse Testing

question 32

Multiple Choice

What is the purpose of pre-employment substance abuse testing?

• A) Determine if the applicant can fulfill the physical requirements of a position
• B) Fulfill a legal requirement to inform authorities of people who are substance abusers
• C) Determine the mental ability of a candidate and judge if that ability will increase or diminish
• D) Avoid hiring employees who would pose unnecessary risks to themselves or others
• E) To educate candidates who are substance abusers but also right for the position being filled

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Definitions:

Manufacturing Overhead

Indirect factory-related costs that are incurred when a product is manufactured, including costs such as rent, utilities, and maintenance.

Underapplied Overhead

This occurs when the allocated manufacturing overhead costs are less than the actual overhead costs incurred, indicating that the overhead was not fully assigned to products or jobs.

Adjusted Cost of Goods Sold

The cost of goods sold figure after adjustments for factors like overhead, discounts, returns, and allowances have been taken into account.

Manufacturing Overhead

All indirect costs associated with the production process, including costs related to factory equipment maintenance, utilities, and quality control.