Which of the Following Is NOT a Factor in Establishing

question 67

Multiple Choice

Which of the following is NOT a factor in establishing a positive learning climate?

• A) having trainees complete a short exam to gauge their knowledge at the start of the training session
• B) providing trainees with pre-training reading materials
• C) having the trainer welcome trainees personally
• D) having the trainer provide a brief overview of his/her experience relating to the training topic

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Definitions:

Conversion Cost Per Equivalent Unit

This is the cost incurred during the manufacture of a product that includes both direct labor and manufacturing overhead costs, divided by the number of equivalent units produced.

Work In Process-Assembly

Items in a manufacturing process that have been partially completed but are not yet finished goods.

First-In, First-Out

An inventory valuation method where goods first added to inventory are the first ones to be sold.

Equivalent Units

A conceptual unit used in cost accounting to represent the amount of work done on partially completed goods, allowing for the calculation of unit costs.