The relative performance metric can be created by ________
A) dividing the performance rating of a product by the average performance rating of all products in the market
B) dividing the overall rating of a product's performance by the rating of the top-performing brand
C) dividing the overall rating of a product's performance by its price
D) dividing the overall rating of a product's performance by the average price for products in that product category
E) dividing the overall rating of a product's performance by the cost of manufacturing the product
A
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The California Fitness Company completed the flexible budget analysis for the second quarter, which is given below
Actual Results Flexible Budget Variance Flexible Budget Sales Volume Variance Static Budget Units 12,860 0 12,860 1,060 F 11,800 Sales Revenue $62,720 $1,290 U $64,010 $4,010 F $60,000 Variable Costs 27,620 720 U 26,900 $1,700 U 25,200 Contribution Margin $35,100 $2,010 U $37,110 $2,310 F $34,800 Fixed Costs 34,250 250 U 34,000 $0 34,000 Operating Income/(loss) $850 $2,260 U $3,110 $2,310 F $800 Which of the following statements would be a correct analysis of the flexible budget variance for variable costs? A) decrease in sales price per unit B) increase in variable cost per unit C) increase in sales volume D) increase in fixed costs
Frito-Lay Corporation ties its compensation for frontline operations managers to developing their skills in leadership, workforce development, and functional excellence. This is known as
a. gainsharing. b. profit sharing. c. skill-based pay. d. merit-based pay. e. bonuses.