Name two (2) documents from “List C” that evidence employment eligibility for authorization to work in the United States.

Vice Company has two operating divisions, Division A and Division B.  Vice Company incurred actual human resources cost in 2025 of $2 million.  Vice Company allocates common HR costs to divisions based on the number of employees in each division.  At the end of 2025, Division A had 500 employees and Division B had 300 employees.  How much HR cost should be allocated to Division A for 2025?

In addition to employment discrimination issues, Title III of the Americans’ With Disabilities Act addresses another nonemployment related discrimination issue. Describe it.

Van Inc. has a $3,400,000 investment opportunity with the following annual income characteristics:   Annual Sales $6,500,000 Contribution Margin ratio 20% Annual Fixed Expenses $1,100,000   The company’s minimum required rate of return is 5%. The residual income for this year’s investment opportunity is closest to:

True or False: A probationary period is a legally required time period in which the law prohibits an employer from firing an employee. 

Viper Disks currently manufactures the disk drives that it uses in its computers. The costs to produce 5,000 of these disk drives last year were as follows:   Cost per Drive Direct Materials $12 Direct Labor 2 Variable Manufacturing Overhead 5 Fixed Manufacturing Overhead 7 Total $26   Wango Electronics has offered to provide Viper with all of its disk drive needs for $27 per drive. If Viper accepts this offer, Viper will be able to use the freed up space to generate an additional $40,000 of income each year to produce more of its computer keyboards. Only $3 per drive of the fixed manufacturing overhead cost above could be avoided. Direct labor is an avoidable cost in this decision. Based on this information, would Viper be financially better off making the drives or buying the drives from Wango and by how much?

Segment V makes a part that it sells to customers outside of the company. Data concerning this part appear below:   Selling price to outside customers $30 Variable cost per unit $12 Total Fixed Costs per month $20,000 Monthly capacity in units 17,000   Segment B of the same company would like to purchase the part produced by Segment V for use in one of Segment B’s products. Segment B currently purchases a similar part made by an outside vendor for $31 per unit and would substitute the part made by Segment V. Segment B requires 5000 units of the part each month, so they can add additional materials ($4 per unit), direct labor ($3 per unit), and variable overhead ($2 per unit) before selling to external customers for $50 per unit. Segment V has ample available capacity to produce the units for Segment B without any increase in fixed costs and without cutting into its sales to outside customers. What should be the lowest acceptable transfer price from the perspective of Segment V?

True or False: Kansas law makes it a crime for an employer to intentionally misclassify an employee worker as an independent contractor.

The federal statutory minimum wage is currently ________________________. (Please use the numerical value)

____________________ (federal agency) has an SS8 form an employer can submit to receive an advisory opinion on whether a worker is an independent contractor or an employee.