Merrick company computes a predetermined overhead rate at the beginning of the year and uses it to apply overhead to jobs throughout the year. merrick has several custom jobs in process. one of these jobs, c628, was in work in process inventory at the beginning of month. job c628 had direct materials of $6,200, direct labor of $8,680, and overhead of $17,360. if merrick applies overhead based on direct labor cost, what is merrick’s predetermined overhead rate for the year?

You own a nonunion company with 93 nonexempt employees. all of these employ- ees pack books into boxes for shipment to customers throughout the united states. because of wide differences in performance, you have decided to try performance appraisal, something never done before. until now, you have given every worker the same size increase. now you want to measure performance and reward the best performers with bigger increases. without any further information, which of the five types of appraisal formats do you think would be most appropriate? justify your answer. do you anticipate any complaints, or other comments, from employees after you implement your new system?