Answer:
D. return on investment.
Explanation:
The purpose of this comparison is to evaluate the training program on the criterion of return on investment.
In Business management, Return on Investment (ROI) is a metric mostly used by employers as an assessment and evaluation tool of a training program over a period of time.
Answer:
a.In normal costing, actual overhead costs always enter the work-in-process account
Explanation:
As we use an applied overhead rate this will most probably be diferent than actual overhead as it is calculated based on expected overhead cost and expected cost driver amount.
Therefore, difference will arise and there will be under or overapplication of facotry overhead.
Answer:
The answer is B.
Explanation:
The labor force participation rate to decrease. Labor force is the total number of people in paid employment (employed people) and unemployed people but who are actively searching for job.
Since the workers that quit job would be enrolled as full time college student, labor force rate will decrease since they are not employed and will not be actively searching for job.
Addition to Retained Earnings will be the amount will be Net Income as calculated using the above information:
Net income will be calculated as below:
Sales...........................................................$680000
Less: Cost of Sales.................................$342000
Less: Depreciation..................................$86000
Less: Interest Expense.........................$53000
Earnings Before Tax...............................$199000
Less [email protected] 23%.........................................$45770
Net Income..............................................$153230
Thus Income of $153230 will be added to Retained earnings and Cash dividend of $40000 will be reduced from therein.
