Recruitment sources are unlimited; therefore, an organization must decide how to reach the best sources of potential employees. Sources of recruitment include: internal and external sources, direct applicants, referrals, advertisements, electronic recruiting, public and private employment agencies, and colleges and universities. Evaluating the quality of recruiting sources can be done by compiling yield ratios that express the percentage of applicants who successfully move from one stage of the recruitment and selection process to another. In this exercise, please read the mini-case and answer the questions that follow. A large Midwestern university is opening a regional branch about an hour away from its main campus. Labor projections suggest that the company will need to hire about 200 new employees to fill cleaning, maintenance, security, and cafeteria entry-level positions. Because of traffic and bad winter weather, it is unlikely that many of the university's current staff will want to transfer to the regional branch. Most of the openings are for hands-on, manual labor jobs that do not require a college education, extensive computer skills, or office experience. The university would like to minimize the cost of its recruiting efforts. 1. Which of the following recruitment sources should the university use to fill its 200 positions?

a. Newspaper advertising
b. Colleges and universities
c. Electronic recruiting

2. Which of the following recruitment sources should the university avoid using to hire for its entry-level positions?

a. Referrals
b. Headhunters
c. External sources

Abroker showed one of his own listings to a buyer he was representing. the buyer decided to make an offer on the property, which was accepted. at no point did the broker disclose his dual agency status. the broker may be:

Zachary company produces commercial gardening equipment. since production is highly automated, the company allocates its overhead costs to product lines using activity-based costing. the costs and cost drivers associated with the four overhead activity cost pools follow: activities unit level batch level product level facility level cost $ 64,800 $ 27,730 $ 15,000 $ 154,000 cost driver 2,400 labor hrs. 47 setups percentage of use 11,000 units production of 780 sets of cutting shears, one of the company’s 20 products, took 240 labor hours and 7 setups and consumed 15 percent of the product-sustaining activities. required: (a) had the company used labor hours as a company wide allocation base, how much overhead would it have allocated to the cutting shears? (b) how much overhead is allocated to the cutting shears using activity-based costing? (c) compute the overhead cost per unit for cutting shears first using activity-based costing and then using direct labor hours for allocation if 780 units are produced. if direct product costs are $150 and the product is priced at 30 percent above cost for what price would the product sell under each allocation system? (d) assuming that activity-based costing provides a more accurate estimate of cost, indicate whether the cutting shears would be over- or underpriced if direct labor hours are used as an allocation base. explain how over-or undercosting can affect vaulker's profitability. (e) comment on the validity of using the allocated facility-level cost in the pricing decision. should other costs be considered in a cost- plus pricing decision? if so, which ones? what costs would you include if you were trying to decide whether to accept a special order?

Two products, qi and vh, emerge from a joint process. product qi has been allocated $34,300 of the total joint costs of $55,000. a total of 2,900 units of product qi are produced from the joint process. product qi can be sold at the split-off point for $11 per unit, or it can be processed further for an additional total cost of $10,900 and then sold for $13 per unit. if product qi is processed further and sold, what would be the financial advantage (disadvantage) for the company compared with sale in its unprocessed form directly after the split-off point?