In a job order cost accounting system, the entry to record the flow of direct materials into production is: (a) debit Work in Process, credit Materials (b) Debit Materials, credit Work in Process (c) Debit Factory Overhead, credit Materials (d) Debit Work in Process, credit Supplies

Answer:

Productivity refers to a measure of effectiveness of a person, machine, process, action, etc. The productivity can be found by comparing the average output and the total resources used (Money, time, material, energy, etc).

For example, a person that takes 1 hour fixing a car is way more productive than a person that fixes the same car in 10 hours.

Another example could be, a factory that produces 50 plastic glasses in 3 minutes is way more productive than a factory that produces the same amount of plastic in an hour.

As mentioned before, you can measure productivity not only against time, but also against all the material used, the energy, money etc.

Answer:

binding arbitration

Explanation:

Both parties agree to be bound by the decision of the arbiter and follow the recommendations/obligations stipulated by the arbiter at the end of the process.

That bound of the two parties makes it a binding arbitration.

As opposed to a non-binding arbitration where the result cannot be enforced onto the parties, a bit like a mediation.  The result is more like a discussion starting point towards a negotiation of the end of the conflict.