Which of the Following Is NOT an Informal Training Method

question 71

Multiple Choice

Which of the following is NOT an informal training method suggested for small businesses?

• A)internal sales seminars
• B)offer to cover the tuition for special classes
• C)provide a library of tapes and DVDs for systematic, disciplined learning during commute times
• D)encourage the sharing of best practices among associates

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Definitions:

Variable Overhead

Costs that fluctuate with the level of production activity, such as utilities for the manufacturing plant or commissions for sales staff.

Efficiency Variance

The difference between the actual amount of resources used in production and the amount that was expected to be used, indicating the level of efficiency in using materials, labor, and overhead.

Denominator Level

A term used in cost accounting to describe the level at which fixed costs are allocated to units of production.

Predetermined Overhead Rate

A rate used to allocate manufacturing overhead costs to products, calculated before the period begins based on estimated costs.