One of the disadvantages of the Six Sigma approach compared to the Kaizen approach is that: Select one: a. the lack of ownership by process owners cause the improvements to not be sustained b. it cannot be implemented in large corporations with multiple departments c. it is not integrated in the strategic vision of the organization d. it can easily miss opportunities to rethink large systems of processes

Mno corporation uses a job-order costing system with a predetermined overhead rate based on direct labor-hours. the company based its predetermined overhead rate for the current year on the following data: total estimated direct labor-hours 50,000 total estimated fixed manufacturing overhead cost $ 285,000 estimated variable manufacturing overhead per direct labor-hour $ 3.80 recently, job p123 was completed with the following characteristics: total actual direct labor-hours 20 direct materials $ 710 direct labor cost $ 500 the amount of overhead applied to job p123 is closest to: