Answer:
a. tasks make high-skill demands on employees.
Explanation:
A Total Quality Management program can be defined as an approach used to improve flexibility, effectiveness and competitiveness within an organization.
The philosophy of this approach contains a system that encompasses the organization as an integrated and consistent system, with the participation of people grouped in multifunctional teams, focused on improving management, customer service, training and development that will lead to the continuous improvement of organizational processes. .
Therefore, among the alternatives presented, the one that least fits as a factor that can negatively influence the success of a TQM program is that the tasks demand a lot from the employees, because one of the focus of this approach is the development of skills and abilities of employees in order to generate continuous improvement also of the company's human capital, essential to contribute to the objectives that will generate total quality.
Answer:
$81 approx
Explanation:
Contribution margin refers to sales receipts in excess of variable costs incurred. This represents contribution from a product earned which is after variable costs have been incurred.
<u>Product A</u>
Selling price per unit = $88
Variable cost per unit = $38
Contribution per unit = Selling price per unit - Variable cost per unit
Contribution margin per unit = $88 - $38 = $50
Similarly, for <u>product B</u>,
Contribution margin per unit = $143 - $47= $96
<u>Products Weights Contribution Weighted contribution</u>
A 0.32 50 16
B <u>0.68</u> 96 <u>65.28</u>
1.00 81.28
Hence, weighted average contribution margin is $81.28 or $81 approx
Answer:
The difference in the direct materials cost per equivalent unit between the two months is $0.70.
Explanation:
First calculate the direct cost per equivalent unit in September
Direct cost per equivalent unit = Total Cost / Total Equivalent units
= $12,000 / 7,500
= $1.60
<u>Difference between the two months.</u>
September = $1.60
Less August = ($0.90)
Difference = $0.70
