A) 697
B) 417

question 91

Multiple Choice

$$\text { If } f ( x , y ) = \frac { x ^ { \wedge } 3 + y ^ { \wedge } 3 } { x ^ { \wedge } 2 + y ^ { \wedge } 2 } , \text { calculate the value of } f ( 7.44,2.37 ) \text {. }$$

• A) 6.97
• B) 417.69
• C) 9.81
• D) None of the above

Comprehend the funding methods for retirement benefits as per the Financial Accounting Standards Board.

Assess the financial implications of cafeteria-style plans for employers.

Recognize the role of wellness programs and consumer-directed health plans in controlling healthcare costs.

Distinguish between the most common types of insurance benefits offered to employees.

---

Definitions:

Controllable Fixed Costs

Fixed costs that management has the ability to influence or change in the short term, such as advertising expenses.

Controllable Margin

The portion of profit or contribution margin that a manager has direct control over, before fixed costs and overhead are deducted.

Responsibility Report

A management tool that collects and reports planned and actual financial information by responsibility centers.

Direct Labor

Workers or employees who are directly involved in the manufacturing of products or delivery of services.