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    Labour Management and Relations

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    Indicate whether each of the following expenditures

    Indicate whether each of the following expenditures should be classified as land (L), land improvements (LI), buildings (B), equipment (E), or none of these (X). _____ 1. Computer installation cost _____ 2. Driveway cost _____ 3. Architect's fee _____ 4. Surveying costs _____ 5. Grading costs _____ 6. Cost of light

    Calculate labor cost per unit by location analysis

    In Cambodia, seven laborers, each making the equivalent of 3.50 per day, can produce 42 units per day. In China, nine laborers, each making the equivalent of 2.00 per day, can produce 48 units. In Billings, Montana, two laborers, each making 63.00 per day, can make 100 units. Based on labor cost per unit only, the most econ

    Variance Analysis - Overhead variances, price and efficiency

    The standard cost of product 2525 includes 1.83 hours of direct labor at $13.90 per hour. The predetermined overhead rate is $20.60 per direct labor hour. During July, the company incurred 4,260 hours of direct labor at an average rate of $14.60 per hour and $69,276 of manufacturing overhead costs. It produced 1,900 units. (a

    Abby's Shades Labor Variances

    Abby's Shades manufactures lamp shades. Abby Sanders, the owner, uses standard costs to calculate variances. Recently, a clerk mistakenly threw away some of the records, and Sanders has only partial data. For October, she knows that the direct labor flexible budget variance for the month was $1,385 unfavorable; the standard labo

    Compute the Direct Materials and Labor Cost Variances

    24-1A: Tuna Company set the following standard unit costs for its single product. Direct materials (25 lbs. @ $4 per lb) $100.00 Direct labor (6 hrs. @8 per hr.) 48.00 Factory overhead : variable (6 hrs. @ $5 per hr) 30.00 Factory overhead: fixed (6 hrs. @7 per hr) 42.00 Total standard costâ $220.00 The predetermined ov

    Standard Labor Variance for CPA Firm Audit

    A CPA firm estimates that an audit will require the following work: Type of Auditor Expected Hours Cost per hour Standard Costs Manager 10 $50 $500 Senior 20 40 800 Staff

    Poaching of Employees & Steps to Retain Key Employees

    What do you believe contributes to the poaching of subsidiary employees? As an IHRM, what steps would you take to recruit and retain key employees? Dowling, P., Festing, M. and Engle, A. (2009). International human resource management, (5th ed.). Mason, OH: South-Western Cengage Learning. http://books.google.com/books?id=

    Unpaid labor and reperations

    Dear OTA, I know that over the past few years the United States government has tried to redress some of the errors of the past by providing reparations to the descendants of Asian Americans and Native Americans. I feel that President Barack Obama has a unique opportunity to reshape the debate over one of the most contentio

    HRM/Employee Communications

    Scenario: Your company, Fruit Corners, Inc., has recently become aware that the United Food and Commercial Workers Union is attempting to convince employees in your plant to sign authorization cards. Management is somewhat surprised by the campaign because employee relations have generally been good. Prepare a 1-page letter t

    Arguments by Company and Union Lawyer in Arbitration

    1. If Peter is discharged, what arguments would the company lawyer use at arbitration? 2. What arguments would the union lawyer make in response? 3. What criteria would an arbitrator use to decide the case and what decision would likely be made? Case: Peter Frost is a 52 year old maintenance mechanic with 25 yea

    A performance report that compares budgeted and actual profit in the sporting goods department of Maxwell's Department Store for the month of December follows: Maxwell's Department Store Sporting Goods Performance Report December 2008 Budget Actual Difference Sales $600,000 $675,000 $75,000 Less: Cost of merchandise 300,000 375,000 75,000 Salaries of sales staff 60,000 68,000 8,000 Controllable profit $240,000 $232,000 ($8,000) Required a. Evaluate the department in terms of its increases in sales and expenses. Do you believe it would be useful to investigate either or both of the increases in expenses? b. Consider storewide electricity cost. Would this cost be a controllable or a noncontrollable cost for the manager of sporting goods? Would it be useful to include a share of storewide electricity cost on the performance report for sporting goods? PROBLEM 1-5. Performance Reports [LO 3, 5] At the end of 2011, Cyril Fedako, CFO for Fedako Products, received a report comparing budgeted and actual production costs for the company's plant in Forest Lake, Minnesota: Manufacturing Costs Forest Lake Plant Budget versus Actual 2008 Difference Budget Actual (Actual Minus Budget) Materials $3,000,000 $3,300,000 $300,000 Direct labor 2,100,000 2,300,000 200,000 Supervisory salaries 375,000 400,000 25,000 Utilities 75,000 85,000 10,000 Machine maintenance 250,000 280,000 30,000 Depreciation of building 50,000 50,000 -0- Depreciation of equipment 200,000 205,000 5,000 Janitorial 120,000 135,000 15,000 Total $6,170,000 $6,755,000 $585,000 His first thought was that costs must be out of control since actual costs exceed the budget by $585,000. However, he quickly recalled that the budget was set assuming a production level of 50,000 units. The Forest Lake plant actually produced 55,000 units in 2008. Required a. Given that production was greater than planned, should Cyril expect that all actual costs will be greater than budgeted? Which costs would you expect to increase, and which costs would you expect to remain relatively constant? b. Cyril is extremely busy-the company has six other plants. Therefore, he cannot spend time investigating every departure from the budget. With this in mind, which cost(s) should Cyril concentrate on in his investigation of budget differences?

    PROBLEM 1-4. Performance Reports [LO 3] A performance report that compares budgeted and actual profit in the sporting goods department of Maxwell's Department Store for the month of December follows: Maxwell's Department Store Sporting Goods Performance Report December 2008

    Labor Laws Canada and Mexico

    Labor laws are a key component of my course. I have been introduced to NAFTA, (A trade agreement between Canada, the United States and Mexico that encourages free trade between these North American countries). Which both Canada and Mexico are part of this. In this discussion, I am asked to answer the following regarding labor l

    Employee Relations and Union Management

    Management Negotiation During negotiations, the union has made a proposal that overtime will be paid at time-and-a-half for a minimum of 2 hours whenever it is assigned. The current contract states that overtime is paid at time-and-a-half only for the time worked. Negotiations have been proceeding smoothly with a give-and

    Analyze Direct Labor and Materials Costs for Anthony's Orchards

    It's important that managers understand how costs are reported on the company's financial statements. Review the financial data for Anthony's Orchards for the current year and compare the direct labor costs and direct materials to the previous year. Write a memo to senior management analyzing your findings and provide a recommen

    Global Financial Management: Doing Business in China

    Long-term investment projects require a thorough understanding of all attributes of doing business in that country, including import/export restrictions, labor relations, supplier financing, tax rules, depreciation schedules, currency properties and restrictions, and sources of short-term and long-term debt, to name a few. China

    Employee Relations and Labor Unions in the Workplace

    Labor Unions in the Workplace Please assist me with the below. Read the following statement: Organized labor unions have seen a decline in membership over the last 20 years because of the loss of manufacturing jobs in the United States. Prepare a 1,000-word minimum paper in which you describe both sides of the issue: be

    Economic Class and Labor Coalition

    Economic class and labor coalition: Provide a brief summary of the issues. Provide a concise analysis of how these forces shape the public's values and educate them.

    Labor rate variance for the month

    6. The following labor standards have been established for a particular product: Standard labor hours per unit of output......0.3 hours Standard labor rate..................................$15.50 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked.........3800

    Strategic Humane Resource Management

    Many would acknowledge that at one time unions were good for workers and the country as they were able to help workers obtain safer and healthier working conditions, higher pay, and a variety of legal protections. On the other hand, many argue that they have outlived their usefulness and contribute to lower competitiveness and a

    Unions and Labor relations for teachers: unions still relevant US

    Write a paper on Unions and Labor Relations. I would like to include some information on the current debate on teachers unions. Define unions and labor relations and their effect on organizations. Examine the effect of changes in employee relations strategies, policies, and practices on organizational performance. An

    Determinants of Impasses - New York Transit Strike, 2005

    Chapter 16 of Labor Relations proposes a model for describing the determinants of impasses in public sector negotiations. Apply this model to the New York City Transit negotiations and strike of December 2005. Do the following in your assignment: -Address each of the factors listed in the model and provide a brief description

    Global Labor Environments

    From what you know about labor relations, which country do you think possesses the optimum labor environment for either an industrial product or a professional service?