A work center was available for work 80 hours, produced 74 standard hours of work and actually

worked 67 hours. What is the efficiency of the work center?

A) 108.1% B) 92.5% C) 110.4% D) 119.4%

C

Business

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If there has been an impairment to goodwill, a disclosure describing the following is necessary:

A. the company's failure to realize expected cost-saving synergies. B. the method of determining allocations to each reporting unit. C. amortization of other intangibles. D. the method of determining the fair value of the associated reporting unit.

Business

If two parties want to create an enforceable broker-principal relationship concerning a right, title, or interest in real property, the most essential element to do so would be:

A: Written authority for the broker to accept a deposit; B: A written offer to purchase; C: A written employment contract; D: An agreement concerning the commission.

Business