Public relations is primarily used to generate sales

Which of the following statement is true regarding choice of the denominator volume level in conjunction with the process of allocating fixed manufacturing costs to production?

a. This choice has no effect on the standard overhead cost-allocation rate. b. The choice affects the standard overhead cost-allocation rate but not product cost. c. Under absorption (full) costing, this choice can affect reported profits for the period. d. The choice typically will affect end-of-period asset values, but not the production-volume variance for the period. e. The choice is important only if the company in question uses variable costing.

Which of the following responsibilities is specifically associated with the HR function of support for strategy?

A. Discipline B. Human resource planning and forecasting C. Wage and salary administration D. Developing employee handbooks and company publications E. Developing an HR information system