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NEW QUESTION 45
Harris Company sells two products with the following characteristics.

Harris Company's total sales-mix variance for the year is

A. $350,000 unfavorableB. $300,000 UnfavorableC. $375,000 UnfavorableD. $725,000 Favorable

Answer: C

 

NEW QUESTION 46
Collins Corporation manufactures its products in a highly automated, just-in-time environment and uses a standard cost system. The variance that would cause the least concern would be a

A. 6% unfavorable fixed overhead volume variance caused by work stoppages because of missing partsB. 30% unfavorable direct labor efficiency variance caused by idle time while waiting for goods to be received from a previous manufacturing departmentC. 12% unfavorable variable overhead spending variance caused by keeping equipment running during times when there is no production activityD. 9% unfavorable material price variance caused by changing to a supplier that would support the company's just-in-time needs.

Answer: D

 

NEW QUESTION 47
identity and explain one benefit and one limitation of outsourcing most of me payroll-related work to an outside payroll service provider.
Essay
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.

Answer:

Explanation:
See the Answer below in Explanation details.
Explanation
One of ihe advantage of the outsourcing is that the company management would have enough time to focus on its key strategic issues rather that payroll processing The downside of the outsourcing is confidentiality issue which might arise as key information about payroll would he shared with the outsource service provider.

 

NEW QUESTION 48
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