(Use of temporaries) Temporary or part-time employees may be used rather than full-time employees in each of the following situations:

a. To teach undergraduate accounting courses at a university.

b. To serve as security guards.

c. To staff a health clinic in a rural area.

d. To write articles for a monthly technical magazine.

e. To clean the house when the regular maid is ill.

f. To answer questions on a tax help-line during tax season.

g. To work in department stores during the Christmas rush.

h. To do legal research in a law firm.

i. To perform quality control work in a car manufacturing plant.

j. To do seamstress work in a custom dress shop.

k. To work as a clerk/cashier in a small retail store. The store is a mom-and- pop operation and the clerk is the only employee in the store when he/she works.

CHAPTER 16 Cost Control for Noninventory Costs 745 Indicate the potential advantages and disadvantages of the use of temporar¬ ies in each of the above situations. These advantages and disadvantages can be viewed from the standpoint of the employer or the user of the employer’s prod¬ ucts or services.