A success factor for the leader of an organization or a key organizational unit is to think strategically, including visualizing the big picture.

Sagon Corporation has provided data concerning the Corporation's Manufacturing Overhead account for the month of September. Prior to the closing of the overapplied or underapplied balance to Cost of Goods Sold, the total of the debits to the Manufacturing Overhead account was $76,000 and the total of the credits to the account was $66,000. Which of the following statements is true?

A) Manufacturing overhead transferred from Finished Goods to Cost of Goods Sold during the month was $76,000.
B) Actual manufacturing overhead incurred during the month was $66,000.
C) Manufacturing overhead applied to Work in Process for the month was $76,000.
D) Manufacturing overhead for the month was underapplied by $10,000.

According to a Canadian survey,what is the greatest major challenge that management faces with international relocation?

A) family and tax issues
B) dual-income spouses
C) terrorism and security
D) hardship allowances

Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.1 hours per unit. The variable overhead rate standard is $8.00 per hour. In January the company produced 8,700 units using 910 direct labor-hours. The actual variable overhead rate was $7.90 per hour.The variable overhead rate variance for January is:

A) $91 Favorable
B) $87 Favorable
C) $91 Unfavorable
D) $87 Unfavorable

Which one of the following statements best describes the monetarist view of economic stabilization?

A) Discretionary policies often do more harm than good.
B) Monetary policy should be used to fine-tune the economy.
C) Fiscal policy is more effective than monetary policy.
D) Both monetary and fiscal policy are unable to influence output,employment,and the price level.
E) Discretionary policies are not very helpful but neither are they particularly harmful.

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