Harry Is a Senior Manager at Pine and Acorn Consultancy

question 60

Multiple Choice

Harry is a senior manager at Pine and Acorn Consultancy.He has been assigned the task of establishing the training objectives.First,he makes a list of the individuals to be trained.Next,he makes a schedule for the training program as well as collects information about the principles,facts,and concepts to be learned at the training programs.Which of the following categories of training objectives is being emphasized in this scenario?

• A) Individual performance objectives
• B) Growth objectives
• C) Organizational objectives
• D) Instructional objectives
• E) Departmental objectives

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Definitions:

Unit Product Cost

The total expense incurred to produce, manufacture, or acquire a product divided by the number of units.

Absorption Costing

An accounting technique that allocates all manufacturing costs to products, helping to capture the full cost of producing each item.

Total Period Cost

The sum of all expenses incurred by a business within a specific period, including both fixed and variable costs.

Absorption Costing

An accounting technique that integrates all costs associated with production, including direct materials, direct labor, and variable and fixed overhead costs, into the cost of a product.