The professional qualifications standards provided by the are a valuable tool for establishing positions, developing KSAs, advertising and hiring, and determining base salaries that are in line with jobs with comparable skill levels.

If jobs have been undercosted due to underallocation of manufacturing overhead, then cost of goods sold (cogs) is too low and which of the following corrections must be made? a. decrease cogs for double the amount of the underallocation b. increase cogs for double the amount of the underallocation c. decrease cogs for the amount of the underallocation d. increase cogs for the amount of the underallocation