The Client Has Provided Third Party Training Materials to Use

question 185

Multiple Choice

The client has provided third party training materials to use during a class. The trainer notices that several outcomes for the training are not covered in the material. Which of the following should the trainer do to prepare to teach the course?

• A) Inform the students they will need to learn material not covered.
• B) Research and provide supplemental materials approved by the client.
• C) Purchase another vendor's materials and add it to the client's bill after the training.
• D) Create a course outline that includes material not covered in the outcomes.

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Definitions:

Conversion Cost

The combined costs of direct labor and overhead expenses incurred to convert raw materials into finished products.

Equivalent Unit

A measure used in cost accounting to express the amount of work done on partially completed goods in terms of fully completed units.

Factory Overhead

Indirect manufacturing costs that are not tied directly to specific units of product, such as maintenance, utilities, and rent of a factory.

Direct Labor

Direct labor refers to the wages paid to workers who are directly involved in the production of goods or services, such as assembly line workers.