The following direct material information is available for Company A's most recent month of operations:

Standard price per unit of input.. . $16 per pound
Actual price per unit of input.$14 per pound
Direct Materials Price Variance... $120,000 F
Total Direct Materials Variance ..$40,000 F

The actual output during the period was 26,625 units. The direct materials inventory increased by 2,000 pounds during the period. The standard quantity of direct material allowed is

A. 1.81 pounds per unit
B. 2.25 pounds per unit
C. 2.75 pounds per unit
D. 3.13 pounds per unit
E. 2.00 pounds per unit

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?