A manager would refer to results, such as data about absenteeism or grievances, during the ______ stage of the OD process.

Regarding discontinued operations, which of the following statements is correct?

A) Gains and losses on the sale of plant assets are reported as discontinued operations. B) A loss on discontinued operations is reported with an addition for the applicable income tax. C) Most analysts include the results of discontinued operations in financial analysis. D) The disposal of the financing segment of a large corporation would be reported as a discontinued operation.

Which of the following is not a flexible budget variance?

A) total fixed overhead variance B) total variable overhead variance C) total direct materials variance D) total direct labor variance