Timkon Manufacturing has provided the following operating results for its recent operations: 
Using the direct method,cost of goods manufactured for the year is:
Definitions:
Markov Analysis
A method for tracking the pattern of employee movements through various jobs.
9-box Grid
A talent management tool used for assessing employees' performance and potential, typically visualizing their placement within a matrix.
Internal Recruitment
The process of filling job vacancies within a company by promoting or transferring existing employees, rather than hiring new ones from outside.
HR Planning
The process of forecasting an organization's future human resource needs and determining how to meet those needs.
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