1) Production reports of worldwide Manufacturing company for the second quarter of 2010 show the following data:
Months Machine hours Direct labor hours Direct labor cost Direct martial cost Actual overhead
April 1800 2400 $12000 $6400 $7260
May 1497 2100 $11750 $5700 $5990
June 1356 1800 $8800 $9000 $5425

Which variable would be the most likely basis for allocating overhead?
A. Labor Cost
B. Materials Cost
C. Machine-hours
D. Labor Hours
E. None of the above

2) Because of changes in the global market place, US firms have adopted certain business practices or philosophies to be able to remain competitive. Which of the following is not one of these business practices or philosophies?
A. Total quality management (TQM)
B. Just-in-time (JIT) manufacturing
C. Mass production
D. Continuous improvement
E. Customer orientation

And you want us to do what with this?

1 is 13 and 2 is G.

Glad I could help.

Not clear??

Of course it isn't clear. We don't do homework assignments for students, but if you try hard and answer your own questions, we will tell you if you are right or not.

To allocate cost you find the lowest common denominator with the least variability, to manage a business successfully you might need all of those techniques

I expect the solution is
1 -d
2 -c
I do not know right or wrong. Possible to make sure