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An analytic model that seeks to find variables in a data set that will enable customer segmentation is a

A. prediction analysisB. classification analysisC. clustering analysisD. market basket analysis

Answer: D


After a recent earthquake in a nearby city the board of directors of a company has requested a review of the company s disaster recovery plan Which of the following would be classified as a weakness in the company's disaster recovery plan?

A. A cold site with backup data and documents is maintained on the basement level of the company s headquarters.B. Members of the company's disaster recovery team maintain current copies of the disaster recovery plan m their homes.C. The details of the disaster recovery plan stipulate that internal audit should review the plan every other year rather than annually.D. Management has decided not to maintain a hot site because it was determined that the costs outweigh the benefits.

Answer: A


Explain whether ZFI's current overhead allocation method is appropriate.
Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).

ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.
Time Value Table


See the Answer below in Explanation details.
The current overhead allocation method is not appropriate as both divisions are labour and machine intensive.
hence an appropriate overhead allocation basis would be labour and machine hours for the meat and bakery division rather than the number of output produce as this doesn't depict the actual usage of resources causing the overheads to be incurred