Thomas Is Writing a Report Which Contains a Column (Vertical)bar

question 31

Multiple Choice

Thomas is writing a report which contains a column (vertical) bar chart that shows last year's employee enrollment in three management training programs: conflict resolution,time management,and team building.Which of the following statements best interprets and analyzes the graph?

• A)Figure 1 shows enrollment for each of the management training programs we offer.
• B)As Figure 1 indicates, the enrollment for team building was almost double that of time management, and conflict resolution was the highest of the three.
• C)The enrollment for time management was 42; for team building it was 81, and for conflict resolution, it was the highest at 127.
• D)Figure 1 data indicate that employee management training needs are shifting from training in time management and team building toward conflict resolution.

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Definitions:

Direct Materials Cost

The cost of raw materials and components that are directly involved in the production of a product, easily traceable to the end product.

Direct Labor Cost

The wages and other expenses for labor directly involved in the manufacture of specific goods or services.

Direct Labor-Hours

All the hours contributed by workers directly participating in creating products.

Activity Cost Pools

Aggregations of overhead costs attributed to distinct activities, used in activity-based costing to assign costs more precisely to products or services.