QUESTION 32

John manages a cupcake making operation. Fifty dozen snack cakes are produced each Thursday and Friday, and the time it takes to produce each cupcake is 2 minutes of direct labor time filling the shells with batter and decorating them with icing. John employs four workers who perform the direct labor for eight hours. How well does John utilize labor? Your answer should be a percent personnel utilization. (submit your calculations on an external document)

	A.	31.25
	B.	37.50
	C.	35.20
	D.	66.25
	E.	62.50

QUESTION 33

The Balanced Scorecard is a useful tool for helping managers translate their strategy into action in the following areas:

	A.	Sustainability; Flexibility; Efficiency; Technology
	B.	Customers; Financial; Internal Business Processes; Learning and Growth
	C.	Customization; Standardization; Efficiency; Effectiveness
	D.	The Environment; The Community; Suppliers; Other Stakeholders
	E.	Strategy; Tactics; Productivity; Profitability