Abc corporation has three service departments with the following costs and activity base:

service department cost activity base for allocation graphics
production $200,000 number of copies
accounting 500,000 number of invoices processed
personnel department 400,000 number of employees

abc has three operating divisions, micro, macro and super. their revenue, cost and activity information are as follows:
micro macro super
direct revenues $700,000 $850,000 $650,000
direct operating expenses 50,000 70,000 100,000
number of copies made 20,000 30,000 50,000
number of invoices processed 700 800 500
number of employees 130 145 125

what is the service department charge rate for the personnel department?

(a) $2,758
(b) $3,200
(c) $1,000
(d) $3,077

Ethics refers to fundamental principles of right and wrong; ethical behavior is behavior that is consistent with those principles. hrm decisions should be ethical, but the evidence suggests that is not always the case. many ethical issues in the workplace involve hrm. in the context of ethical human resource management, hr managers must view employees as having basic rights. in this activity, you will look at the four principles for ethical behavior and the basic rights employees should expect in the work environment. hr managers must view employees as having basic rights, for such a view reflects ethical principles embodied in the u.s. constitution and bill of rights. organizations often face situations in which the rights of employees are affected. ethical, successful companies act according to four principles: emphasizing mutual benefits, employees assuming responsibility for the actions of the company, companies having a sense of purpose or vision that employees value, and emphasizing fairness.