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TAD Company Gathered the Following Data About the Three Products

question 71

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TAD Company gathered the following data about the three products that it produces:  Present  Estimated Additional  Estimated Sales  Product  Sales Value  Processing Costs  if Processed Further  Alpha $12,000$8,000$21,000 Beta 14,0006,00018,000 Delta 11,0003,00016,000\begin{array}{lrrr}& \text { Present } & \text { Estimated Additional } & \text { Estimated Sales } \\\text { Product } & \text { Sales Value } & \text { Processing Costs } & \text { if Processed Further } \\\hline \text { Alpha } & \$ 12,000 & \$ 8,000 & \$ 21,000 \\\text { Beta } & 14,000 & 6,000 & 18,000 \\\text { Delta } & 11,000 & 3,000 & 16,000\end{array} Which of the products should not be processed further?


Definitions:

Training Programs

Structured educational processes designed to enhance the knowledge, skills, and competencies of individuals in a specific area or job.

Non-Monetary Benefits

Non-monetary benefits refer to incentives or compensations provided to employees that do not involve direct cash payments, such as health insurance, flexible working hours, or company discounts.

Level 3 Evaluation

Level 3 Evaluation measures the behavioral change and extent of application of newly learned skills in the workplace following a training program, as part of the Kirkpatrick Model.

Indirect Cost

Expenses not directly tied to the production of goods or services, such as overhead costs.

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