The responsibility center file is primarily used by the Financial Reporting System

Which of the following is a business indicator for the success of the compensation system designed by the HR department of an organization?

A. competitiveness in the local labor market B. the ratio of average salary offers to average salary in community C. the relationship between pay and performance D. employee satisfaction with pay E. the fairness of existing job evaluation system in assigning grades and salaries

The flexible-budget variance is:

A) $4,000 favorable B) $28,000 unfavorable C) $32,800 unfavorable D) $4,800 favorable