Quality costing is similar in service and manufacturing organizations. Nevertheless, the differences between these organizations have certain implications for quality management. Thus,

• A.Direct labor costs are usually a higher percentage of total costs in manufacturing organizations.
• B.External failure costs are relatively greater in service organizations.
• C.Quality improvements resulting in more efficient use of labor time are more likely to be accepted by employees in service organizations.
• D.Poor service is less likely to result in loss of customers than a faulty product.

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Management has established a performance measurement focused on the accuracy of disbursements The disbursement statistics, provided daily to all accounts payable and audit staff, include details of payments stratified by amount and frequency Which of the following is likely to be the greatest concern regarding this performance measurement?

• A.Articulation of the data.
• B.Relevance of the data
• C.Measurability of the data
• D.Availability of the data

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Data regarding four different products manufactured by an organization are presented as follows. Direct material and direct labor are readily available from the respective resource markets. However, the manufacturer is limited to a maximum of 3.000 machine hours per month.

Units Produced per Machine Hour:

• A.3
• B.4
• C.2
• D.3 The product that is the most profitable for the manufacturer in this situation is
• E.Product A
• F.Product B
• G.Product C
• H.Product D

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Which of the following controls helps protect externally stored sensitive or confidential data from cyberthreats?

• A.Secure configurations and access controls.
• B.Firewalls to block unauthorized processing of transactions.
• C.Active and frequent monitoring of network traffic activities.
• D.Strong vendor contracts with control reports provided by service organizations.

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Which of the following lists best describes the classification of manufacturing costs?

• A.Overhead costs, direct labor, direct materials.
• B.Raw materials, factory employees' wages, production selling expenses.
• C.Direct materials, indirect materials, raw materials.
• D.Direct materials, direct labor, depreciation on factory buildings.

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