Roberts Corporation Reported the Following Operating Costs and Environmental Quality

question 31

Multiple Choice

Roberts Corporation reported the following operating costs and environmental quality costs for the past four years.Assume that all environmental quality costs are variable and that all changes in the quality cost ratios are due to an environmental cost reduction program. $\begin{array}{lcc}\text { Year }&\text {Quality Costs as Operating Costs}&\text { Percentage of Operating Cost }\\20 X 1 & \$ 4,000,000 & 24.0 \\20 X 2 & 4,100,000 & 22.0 \\20 X 3 & 4,200,000 & 20.0 \\20 X 4 & 4.300,000 & 18.0\end{array}$
What is the change in environmental costs from 20X1 to 20X2?

• A)$58,000
• B)$66,000
• C)$902,000
• D)$960,000

---

Definitions:

Severe Depression

A major depressive disorder characterized by intense feelings of sadness, hopelessness, and worthlessness, profoundly impacting daily functioning.

Group Therapy

A form of psychotherapy involving one or more therapists working with several individuals simultaneously, beneficial for learning from others' experiences and receiving support.

Albert Ellis

An American psychologist who developed Rational Emotive Behavior Therapy (REBT), a form of cognitive-behavioral therapy emphasizing the role of beliefs and attitudes in emotional distress.

Term Paper

A research paper written by students over an academic term, representing a large portion of a grade.