a job was budgeted to require 2 hours of labor per unit at $11.00 per hour. the job consisted of 8,500 units and was completed in 16,000 hours at a total labor cost of $189,100. what is the total direct labor variance?
Answers
The total direct labor variance for the job will be -$2100.
What is direct labor variance?Direct labor cost variance is the difference between the standard cost for actual production and the actual cost in production. There are two kinds of labor variances. Labor Rate Variance and Labor efficiency variance.
The direct labor variance is calculated as:-
Given,
Time = 2 hours
Cost of labor = $11.00
Number of units = 8,500
Total actual labor cost = $189,100.
Standard labor cost = 8,500 × 2 × $11.00 = $187,000
Total labor cost variance = Standard labor cost - Actual labor cost
Total labor cost variance = $187,000 - $189,100
Total labor cost variance = -$2,100
Here negative sign represents the unfavorable amount.
Therefore, the total labor cost variance is $2,100 unfavorable.
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Related Questions
What are the 3 reasons for the Wealth Gap?
Answers
Answer:
(iii) Growth in technology widens income gap. Growth in technology arguably renders joblessness at all skill levels [3].
(iv) Gender does matter. In many countries, there is a gender income gap in the labor market [3].
(v) Personal factors.
(ii) Globalization.
Explanation:
mark brainliest
Most advertising spending is directed to _____.
Answers
Answer:
the internet
Explanation:
Which type of business does not hold owners accountable for the debts of
the business?
OA. Sole proprietorship
OB. LLC
OC. Partnership
A
OD. Private company
Answers
Answer:
Limited Liability Company (LLC)
Explanation:
A limited Liability Company (LLC) is a business structure in the United States that protects its owners from the personal responsibility for its repayment of debts and liabilities. It is a hybrid entity that has the characteristics of a corporation, partnership and sole proprietorship. The regulation of LLC's varies from one state to another. An entity or individual can be a member of an LLC with notable exceptions from banks and insurance companies. The primary reason for registering a business under LLC is to limit the personal liability of the owners as well as the partners. LLC may have some attractive features but they also possess some great disadvantages as well. Depending upon the state law, an LLC may be dissolved upon the death or bankruptcy of a member.
the typical purchaser of a banker's acceptance is a(n): a individual investor b foreign investor c money fund investor d bank depositor
Answers
The typical purchaser of a banker's acceptance is a (d) bank depositor.
Banker's acceptances are short-term financial instruments that are issued by banks and used to facilitate international trade. They are usually purchased by institutional investors such as banks, money market funds, and other financial institutions.
While individual investors and foreign investors may also purchase banker's acceptances, they are not the typical purchasers. Bank depositors, on the other hand, are likely to invest in banker's acceptances as part of their portfolio of short-term, low-risk investments.
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Find two cases of life insurance fraud. Write a paragraph for each one explaining the details given. (how was the fraud committed, what was the purpose, how the person was caught, what happened as a result, etc.) Next, find one case of health insurance fraud and look up the same information.
Answers
Answer:
Health identity theft is when criminals steal victims names.
Explanation:
health insurance numbers and other personal data and then defraud insurers by making false claims. To combat the problem, some medical ...
Raymond is a system administrator at Kelly Consulting. He's trying to automate some security features using Windows Server. One of the tasks he's trying to accomplish is automatically blocking any Outlook rules that are set to forward emails. Particularly, he's attempting to write a script that blocks any rules that automatically forward emails to external parties. Which of the following tools would be most effective in completing this task?
A) Microsoft Management Console
B) Azure Active Directory
C) Windows PowerShell
D) Windows Admin Center
Answers
The most effective tool for completing Raymond's task is Windows PowerShell.
What is Window PowerShell?Windows PowerShell is a scripting language that runs on windows that are often used to automate system administration. It's also utilized in CI/CD system environments to:
Develop,Test, and Deploy solutions.PowerShell consists of a command-line shell and a configuration management framework that works across platforms. PowerShell is compatible with Windows, Linux, and macOS.
For Raymond to accomplish his task as he's trying to automate some security features using a Windows server, the best most effective tool to use will be Windows PowerShell. This is done by using the command cmdlets in the Window PowerShell.
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Bank's Balance Sheet
Assets Liabilities and Owners' Equity
Reserves $200 Deposits $1,600
Loans $800 Debt $250
Securities $1,000 Capital (owners' equity) $150
Suppose a new customer adds $100 to his account at Northeastern Mutual Bank, which the owners of the bank then use to make $100 worth of new loans. This would increase the loans account anddecrease the account.
This would also bring the leverage ratio from its initial value of to a new value of .
Which of the following is true of the capital requirement? Check all that apply.
Its intended goal is to protect the interests of those who hold equity in the bank.
It specifies a minimum leverage ratio for all banks.
The higher the percentage of assets a bank holds as loans, the higher the capital requiremen
Answers
This would increase the loans account and increase the deposits account. The initial value of 13.33 to a new value of 14. The higher the percentage of assets a bank holds as loans, the higher the capital requirement. Thus, option (c) is correct.
What is a Balance Sheet?
The balance sheet and details of reconciled transactions for each account are the two most important reports that the accountant will want.
(a) This would increase the reserves account and increase the deposits account.
(b) The bank leverage ratio refers to its Assets divided by Capital (Owner's equity).
Liabilities should match assets. Therefore, keeping both sides equal by adding $100.
= (Reserves + loans + securities)/Capital
= (200 + 800 + 1,000) / 150
initial value of 13.33
After the $100 was borrowed
= (200 + 800 + 1,000 + 100) /150
new value of 14
(c) The capital requirement increases as the proportion of an institution's assets held as loans rises. Given that loans are made from deposits, the capital requirement is intended to safeguard depositors in the event that loans are defaulted upon.
Hence, the significance of the Balance Sheet is aforementioned.
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Firms in a particular industry all compete by fully rationalizing their value creation added chains. This is an example of Select one: a. market globalization b. multinational competetiveness industry divergence C. d. market divergence Question 50 Not yet answered Points out of 9 P Flag question What is the layer of CSR (corporate social responsibility) in which the firm establishes a code of conduct that it will employ in its internationalization processes in order to assure the greatest level of transparency? Select one: a. Strategic Corporate Social Responsibility (CSR) b. Risk management Corporate Social Responsibility (CSR) c. Task orientation d. Traditional philanthropy
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The competition among firms in a particular industry to fully rationalize their value creation added chains is an example of market convergence. Market convergence refers to the process by which markets become more similar in terms of products, technology.
The layer of CSR in which the firm establishes a code of conduct that it will employ in its internationalization processes in order to assure the greatest level of transparency is strategic Corporate Social Responsibility (CSR).
This involves aligning the firm's social and environmental objectives with its business strategy in order to create shared value for both the company and society.
By establishing a code of conduct that prioritizes transparency in its international operations, the firm can demonstrate its commitment to responsible business practices and build trust with stakeholders.
Risk management Corporate Social Responsibility (CSR) involves identifying and managing risks associated with the firm's social and environmental impacts, while traditional philanthropy involves charitable giving to support community causes.
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Cain Company reports net cash provided by operating activities of $35,000. It also reports the following information under “Adjustments to reconcile net income to net cash provided by operating activities” on its statement of cash flows (using the indirect method).
Answers
It can be seen from the solutions given that Cain's net income is $24,000.
Here is the solution:Net income = Net cash provided by operating activities - Adjustments
= $35,000 - $6,000 - $10,000 + $4,000 + $7,000 + $4,000
= $24,000
Therefore, Cain's net income is $24,000.
Here is a breakdown of the adjustments:
To determine cash flow from operations, it is necessary to include the gain on equipment sales in the net income as it is a non-cash entry.
A rise in accounts receivable implies that customers are prolonging payment of their invoices, resulting in decreased cash flow from the company's activities.
The depreciation expense is classified as a non-cash expense, hence it must be included in the calculation of cash from operations by adding it back to the net income.
A decrease in inventory indicates that the company is experiencing faster turnover of its inventory, leading to increased cash flow generated by its operations.
A rise in prepaid expenses denotes that the company is channeling more funds towards prepaid expenditures like insurance and rent, implying a reduced cash inflow from its operational activities.
A decline in the amount of wages that the company owes indicates that it is not promptly compensating its workforce. Consequently, this implies that the company's operational cash flow is reduced.
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What does significance take into account in relation to correlations?
What must the obtained correlation do in order to be significant?
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In order for the obtained correlation to be significant, it must exceed a critical value that corresponds to the desired level of confidence, often set at 0.05 (95% confidence) or 0.01 (99% confidence).
Significance in relation to correlations takes into account the probability that the observed correlation is due to chance.
In order for a correlation to be considered significant, it must have a low probability (typically less than 5%) of occurring by chance alone. If the p-value is below the chosen threshold, it suggests that the correlation is statistically significant, and there is a low probability that the observed relationship is due to chance alone.This is determined by calculating a p-value, which represents the probability of obtaining a correlation as strong or stronger than the one observed if there was no true relationship between the variables. If the p-value is less than the significance level (usually set at 0.05), the correlation is considered statistically significant and the null hypothesis (i.e. no relationship between the variables) can be rejected. Therefore, the obtained correlation must be strong enough and the sample size must be large enough to achieve statistical significance.Significance in relation to correlations refers to the likelihood that the observed correlation between two variables is not due to chance. It takes into account the strength of the correlation, the sample size, and the probability level (usually denoted as p-value).
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A cost center's performance report does not include ______. Multiple select question. costs revenue variances net operating income
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A cost center performance does not include:
revenuenet operating incomeWhat is a cost center performance?This is the type of costing that is usually done in order to determine cost variance.
This type of costing is done to compare the standard cost and the quantity of a given product.
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ASAP!!
What does a most-favored-nation (MFN) status mean?
a. A country is exempt from product standards that make it expensive for goods to be imported.
b. A country has special licensing agreements with U.S. corporations.
c. A country pays the same tariffs as those paid by all MFN countries.
d. A country has a special exemption from all tariffs in the United States.
Answers
Answer:
c
Explanation:
Legal authorization by a brand owner to allow another company to "rent" its brand name for a fee is called
Answers
Answer:
The appropriate answer is "License agreement".
Explanation:
A written agreement only between various firms where a property owner allows perhaps another entity throughout accordance with a certain set of requirements called a license agreement.In so far as it has jurisdiction, the consequence including its license is to terminate or ease the ruling of conflict. It should be the presumption that perhaps the license should be a province of security.PLEASE ANSWER QUICKLY: (FIRST ANSWER GETS BRAINLIEST)
When comparing financial institutions, price is an important factor. What is TRUE about prices in financial institutions?
A. Interest rates on CD accounts are lower than on other types of accounts.
B. Higher interest rates will give you a higher return on your money.
C. It is illegal for financial institutions to have fees attached to checking accounts.
Answers
hope this helps you :)
Higher interest rates will give you a higher return on your money.
If management experiences an unfavorable direct materials efficiency variance, which of the following would not be the possible corrective action?A) Improve the design of the productB) Provide additional training for the direct laborersC) Purchase higher quality materialsD) Negotiate lower prices for material acquisition
Answers
If management experiences an unfavorable direct materials efficiency variance, a possible corrective action that would not be applicable is: A) Improve the design of the product
Improving the design of the product may not directly address the direct materials efficiency variance. The efficiency variance relates to the utilization of materials during the production process, rather than the design of the product itself. While product design can indirectly impact material efficiency, it is not the most direct and immediate solution to address the variance.
Other possible corrective actions could include:
B) Provide additional training for the direct laborers
C) Purchase higher quality materials
D) Negotiate lower prices for material acquisition
These actions focus on improving the skills and knowledge of the workforce, ensuring the use of higher quality materials, and optimizing material procurement practices, which can directly impact materials efficiency and potentially reduce unfavorable variances.
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Consider an all-equity financed Chinese firm Tentent Ltd. Due to
its past investments, the firm will generate net cash flows of ¥5M
now (t=0) and ¥10M next year (t=1). The expected return on the
equ
Answers
Tentent Ltd., an all-equity financed Chinese firm, is expected to generate net cash flows of ¥5 million at t=0 and ¥10 million at t=1. The expected return on equity is not provided in the question, so we cannot determine the specific value without additional information.
To calculate the expected return on equity, we need the required rate of return or the cost of equity for Tentent Ltd. The expected return on equity is the return that shareholders expect to receive on their investment in the firm. It is influenced by factors such as the company's profitability, growth prospects, and risk profile.
Without the information on the expected return on equity or the cost of equity, we cannot calculate the specific value. To determine the expected return on equity, we would need additional information regarding the firm's cost of equity or any other relevant factors.
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Comprehension Que
1. What was the occupation of Husni before he relocated to the city?
Answers
Answer:
Egyptian military and political leader
Choose all items that represent consumer roles and responsibilities.
knowing when to access the care system
making an accurate diagnosis
following doctors' orders
applying the standard of care
making appropriate use of the emergency department
providing a list of medications and allergies
Answers
Answer:
knowing when to access the care system
following doctors' orders making appropriate use of the emergency department providing a list of medications and allergies
Explanation:
here's a brief description of each of the selected items:
Knowing when to access the care system: This refers to the responsibility of consumers to determine when they require medical attention and to seek out the appropriate resources, such as a primary care doctor, specialist, or emergency services.
Following doctors' orders: Consumers have a responsibility to follow the recommendations and instructions provided by their healthcare providers, such as taking medications as prescribed, following a specific treatment plan, and attending follow-up appointments.
Making appropriate use of the emergency department: Consumers should be aware of when it is appropriate to use emergency services, such as in the case of a life-threatening emergency, and when it may be more appropriate to seek care from a primary care doctor or specialist.
Providing a list of medications and allergies: Consumers have a responsibility to keep their healthcare providers informed of any medications they are taking, including over-the-counter drugs and supplements, as well as any known allergies, to ensure that the most appropriate and safe care can be provided.
Answer:
a c e f
Explanation:
Which of the following would be the beneficiary in credit life insurance?
A. Borrower
B. Creditor
C. Insured
D. Company
Answers
The beneficiary in credit life insurance is the A. Borrower.
Who is entitled to receive benefits in credit life insurance?In credit life insurance, the borrower is the designated beneficiary who would receive the benefits in the event of the insured borrower's death. Credit life insurance is a type of insurance that is specifically designed to pay off a borrower's outstanding debts in case of their untimely demise. It provides financial protection to both the borrower and the creditor by ensuring that the outstanding debt is settled. The purpose of credit life insurance is to alleviate the burden of debt for the borrower's family or dependents in the event of their death, preventing them from inheriting the debt.
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Answer:B
Explanation:
A motor vehicle sold on credit to C. Kelly will require which of the following entries:
Debit Purchases, Credit C. Kelly
Debit motor vehicle, Credit C. Kelly
Debit C. Kelly, Credit purchases
Debit C. Kelly, Credit Motor vehicle
Answers
When a motor vehicle is sold to C. Kelly on credit, the relevant entries would be Debit C. Kelly, Credit Motor vehicle.
When an item is sold on credit to an entity, that entity becomes an Accounts Receivable. As this is an asset, it is debited when it increases which is the case here with C. Kelly purchasing the car on credit.
The motor vehicle account is an asset and assets are credited when they decrease. By selling the vehicle, the motor vehicle account will be credited to show that motor vehicles have decreased.
In conclusion, the accounting entry for the above scenario would be Debit C. Kelly, Credit Motor vehicle.
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Sydnee would like a chart to appear once in her report, but she is having trouble making this occur. She does not understand why the chart is showing multiple times in the report. What is most likely causing the problem?
The chart is placed in the header and footer of a database.
The chart is placed in the field of a database.
The chart is placed in a database with one group.
The chart is placed in a database with five groups.
Answers
Answer:
The chart is placed in a database with five groups.
Hope this helped.
which type of firm invests in lean manufacturing programs in order to improve customer service levels for a given inventory investment?
Answers
make-to-stock type of firm invests in lean manufacturing programs in order to improve customer service levels for a given inventory investment.
A concept known as "lean manufacturing" aims to increase productivity while eliminating waste in industrial systems. Anything that buyers do not think adds value to and are not prepared to pay for is considered waste. Lean manufacturing has many advantages, some of which include shorter lead times, lower operational expenses, and better product quality.
Organizations from a variety of industries can enable the practice of lean manufacturing, commonly referred to as lean production or lean. Toyota, Intel, John Deere, Nike, and other well-known corporations all employ lean techniques. The strategy is still employed by numerous other businesses and is based on the Toyota Production System. A lean production system might be advantageous for businesses that use enterprise resource planning (ERP).
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A stock currently sells for $25 per share and pays $0.24 per year in dividends. What is an investor's valuation of this stock if she expects it to be selling for $30 in one year and requires a 15 percent return on equity investments? Working out
Answers
Answer:
$26.30
Explanation:
Calculation to determine the investor's valuation of this stock
Using this formula
Investor's valuation of the stock = [Dividend / (1 + rate)] + [Selling price / (1 + rate)]
Let plug in the formula
Investor's valuation of the stock = [$0.24 / (1 + 0.15)] + [$30 / (1 + 0.15)]
Investor's valuation of the stock = $0.21 + $26.09
Investor's valuation of the stock = $26.30
Therefore the investor's valuation of this stock will be $26.30
all of the directors on an issuer’s audit committee are independent. however, none of the directors on the committee is an audit committee financial expert. the issuer disclosed this fact in its most recent annual filing. the issuer has complied with the sarbanes-oxley act of 2002 if it also disclosed
Answers
The issuer has complied with the Sarbanes-Oxley Act of 2002 if it disclosed that all directors on its audit committee are independent.
In accordance with the Sarbanes-Oxley Act, it is required that all directors on an issuer's audit committee be independent. This means that they should not have any financial or personal relationships with the company that could compromise their objectivity. By disclosing that all directors on the committee are independent, the issuer is demonstrating its compliance with this requirement. However, it is also important to note that none of the directors on the committee is an audit committee financial expert. While this is not a violation of the Sarbanes-Oxley Act, it is a consideration that the issuer should keep in mind and may want to address in the future.
A review panel is a council of an association's governing body which is liable for oversight of the monetary revealing cycle, determination of the free inspector, and receipt of review results both inward and outside.
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Twenty years ago a small town in texas had a population of 10,000. The population has increased 8% each year since then. What equation would be used to solve this population growth problem?.
Answers
Using a calculator or spreadsheet, we can solve for N to find that the final population after 20 years is approximately 46,608. Therefore, the equation that would be used to solve this population growth problem is N = 10,000(1 + 0.08)^20.
To solve this population growth problem, we can use the formula for exponential growth. The formula for exponential growth is:
N = N0(1 + r)^t
where:
N is the final population after a given time
N0 is the initial population
r is the annual growth rate (as a decimal)
t is the number of years
In this case, the initial population is 10,000, and the population has been increasing at a rate of 8% per year for 20 years. To calculate the final population, we can plug these values into the formula:
N = 10,000(1 + 0.08)^20
Simplifying the equation, we get:
N = 10,000(1.08)^20
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Math
Can you thech me about being a businessman and now it’s not even that bad I am going to
Answers
Determine whether customers will actually purchase your goods or services before investing any money. The most significant action you take might be this.
Who is Businessman?This can be accomplished by confirming your market. In other words, besides your family and friends, who else will purchase your goods or services.
Be willing to say who you are and what you do with conviction and without apology. Embrace and use the most effective online tools available to broadcast your news.
Free industry research is available, which you can find. For more information, read articles in the industry that use computer science data . However, the most crucial method.
Therefore, Determine whether customers will actually purchase your goods or services before investing any money. The most significant action you take might be this.
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can companies collect data on you based on login information?
Answers
Answer:
yes they can (I think )not exactly sure
Example metrics of success for usability testing
Answers
Usability testing is a critical aspect of the user-centered design process that aims to evaluate the effectiveness, efficiency, and satisfaction of a product. Some example metrics of success for usability testing include task completion rate, time on task, error rate, user satisfaction, and user retention rate.
To measure the success of usability testing, it is important to define relevant metrics that reflect the goals of the testing process. Task completion rate measures the percentage of users who can complete a specific task successfully, while time on task evaluates the amount of time users take to complete a task.
Error rate measures the number of errors users make while completing a task, and user satisfaction assesses how satisfied users are with the product. Finally, the user retention rate evaluates the percentage of users who continue to use the product after the testing process. By tracking these metrics, usability testers can determine the effectiveness of their design choices and make informed decisions to improve the product.
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b) The project one year on. Max 1200 words 35 marks After a year, the project is already four months behind schedule. Unfortunately, your company decided to use the construction program/schedule developed for the tender rather than spending money developing a more detailed program. Usually, this extra work would be undertaken. You and the team then rushed on to the site in order to get the earliest possible start. Most of the early delay occurred during the start-up and was mainly related to four things. Firstly, the fact that no permits to relocate the Tramlines currently supported on the building façade were sought. Secondly, the construction management plan your company needed to prepare before construction could start was initially not approved by the local council as significant elements were missing. Thirdly, the retention system in the new back part of the building (for car parks) took more time than anticipated.
Finally, the stonework replacement and bathroom fit-outs in the old section were more complicated and are still not quite complete. Your company engaged a trade contractor rather than a specialist heritage subcontractor for the stonework replacement and repair. The stone your subcontractor selected does not match the existing stonework. Some of the bathrooms are unfinished, and some are leaking to the floor below. You and the other people on site have been working incredibly long hours as there is so much to do - but the reality is that none of you is very productive as you are all quite stressed. Everyone is a bit confused about their roles, and no one was advised about the project's complexity. The consulting engineer visits the site for the first time and sees water pooling on the first and third floors and says it is due to poor quality work by your subcontractors.
The waterproofing in the bathrooms was not installed correctly in accordance with the manufacturer's specifications. Your company blames the consulting engineering firm for not detailing the waterproofing. But the engineer says they specified the correct system in their documentation. Only then your Construction Director realises your company has requested an incorrect waterproofing system when they let the subcontract and sent out the wrong manufacturer's specifications. It is confirmed that the subcontractors quoted for a system used in new buildings with timber framed walls (don't worry about what was used – just that it was done wrong!).
These subcontractors were substantially cheaper than other quotes for this aspect of the building. Major rework will need to occur in all the bathrooms in the old front section of the building. Your company also realises they have spent more money than they had planned. The cost of the plant and equipment outlined in the tender is more because the site manager decided to purchase some of it, including a large mobile crane. To reduce costs, the builder (your company) bought much of the materials themselves right at the start of the project, but some are missing, some are damaged, and some have been used at a higher rate than assumed. For instance, the plasterboard is sagging and has been rained on, and the tiling subcontractor does not seem to care how many tiles they break!
i. What do you see as the main issues facing the head contractor during this period of the project? For each, outline why the problem occurred? (You should number these issues to help in answering part ii) (10 marks)
ii. Discuss what the builder should have done to stop each of the issues from occurring or what they could have done to reduce their impact. Remember to use the lecture and reading materials and focus on management solutions in your answer. (25 marks)
Answers
The main issues facing the head contractor during this period of the project include delays, inadequate planning, poor subcontractor selection, lack of communication, and cost overruns.
What were the main challenges faced by the head contractor during the project?Inadequate planning and rushing to start the project without seeking necessary permits and approvals led to delays and complications. The lack of a detailed construction management plan resulted in the local council rejecting the initial plan. The retention system in the new part of the building took longer than anticipated, further contributing to delays. Engaging a trade contractor instead of a specialist heritage subcontractor for stonework replacement led to mismatched stonework and incomplete bathroom fit-outs.
The team's long working hours and high-stress levels affected productivity and caused confusion about roles and the complexity of the project. The poor quality work by subcontractors, especially in waterproofing the bathrooms, resulted in water pooling and leaks. The incorrect selection of the waterproofing system and blame-shifting between the company and the consulting engineer exacerbated the issue. Additionally, the company's decision to purchase materials themselves led to missing, damaged, and inadequately used supplies.
To prevent or mitigate these issues, the builder should have invested in developing a more detailed construction program and ensured all necessary permits and approvals were obtained before starting the project. They should have engaged a specialist heritage subcontractor for stonework replacement and repair to ensure consistency. Clear communication about roles, project complexity, and expectations should have been provided to the team.
The builder should have conducted thorough due diligence in selecting subcontractors and ensured they followed the manufacturer's specifications for waterproofing. Regular inspections and quality control measures could have prevented the pooling of water and leaks. Accurate specifications for plant, equipment, and materials, as well as proper planning for their procurement and storage, would have minimized issues related to missing, damaged, and poorly used supplies.
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Explain the services offered by wholesalers to manufacturers
Answers
Answer:
advertising :the wholesaler helps out in carrying out product advertising and sales promotion s and by so doing creating awareness for the product
risk bearing :the wholesaler takes charge of the goods thereby accepting responsibility for losses sufferedin the course of distribution
and we have financing,warehousing and bulk breaking