Lochner Corporation is an oil well service company that measures its output by the number of wells serviced. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for June. When the company prepared its planning budget at the beginning of June, it assumed that 24 wells would have been serviced. However, 26 wells were actually serviced during June.The activity variance for revenue for June would have been closest to:

A) $13,600 U
B) $13,600 F
C) $11,200 F
D) $11,200 U

You have been tasked with developing an effective merit system for an organization.What critical issues would you have to address to ensure the merit system is effective?

_____ is most effective when used in conjunction with the positive reinforcement of desirable behaviors.

A) Extinction
B) Regressive coping
C) Punishment
D) Contingency

Before you can develop the ____ competency,you need to have developed the ____ competency.

A) self;communication
B) diversity;change
C) change;diversity
D) communication;self

The predetermined overhead rate is closest to:

A) $22.76 per labor-hour
B) $11.38 per labor-hour
C) $17.74 per labor-hour
D) $8.87 per labor-hour

The employer incurs a payroll tax expense equal to the amount contributed by each employee for ______________ taxes.