You are the general manager of a sizable car dealership in lubbock, texas. although your dealership narrowly escaped closure during the recent recession, car and truck sales continue to decline. to remain profitable, you will need to eliminate five positions within the dealership.
before you begin laying off employees, you decide that, to avoid misinformation, your employees should know about the dealership's difficult situation and your plans to reduce the size of its staff. you begin to plan a message to the employees to prepare them for the hard decisions that the dealership will have to make in the next few months.
the best channel for delivering the previous message is a

Speedy auto repairs uses a job-order costing system. the company’s direct materials consist of replacement parts installed in customer vehicles, and its direct labor consists of the mechanics’ hourly wages. speedy’s overhead costs include various items, such as the shop manager’s salary, depreciation of equipment, utilities, insurance, and magazine subscriptions and refreshments for the waiting room. the company applies all of its overhead costs to jobs based on direct labor-hours. at the beginning of the year, it made the following estimates: direct labor-hours required to support estimated output 20,000 fixed overhead cost $ 350,000 variable overhead cost per direct labor-hour $ 1.00 required: 1. compute the predetermined overhead rate. 2. during the year, mr. wilkes brought in his vehicle to replace his brakes, spark plugs, and tires. the following information was available with respect to his job: direct materials $ 590 direct labor cost $ 109 direct labor-hours used 6