Level 3 of Kirkpatrick's Framework for Evaluation Is

question 27

Multiple Choice

Level 3 of Kirkpatrick's framework for evaluation is:

• A) Reaction
• B) Learning
• C) Behaviors
• D) Results

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Definitions:

Fixed Manufacturing Costs

Overheads or expenses that do not change with the level of production, such as rent and salaries.

Costing Approach

A costing approach is a method or technique used to determine the cost of a product or service, which can include different methodologies like absorption costing or activity-based costing.

Finished Goods Inventory

Represents the stock of completed products that are ready to be sold but have not yet been sold to customers.

Contribution Margin Ratio

The percentage of each sales dollar remaining after variable costs have been subtracted, indicating how much contributes to covering fixed costs and generating profit.