Information About Gausen Company Is as Follows -Refer to the Figure

question 29

Multiple Choice

Information about Gausen Company is as follows:
$\begin{array}{lrr}&20X1&20X2\\\text { Output (units) } & 100,000 & 100,000 \\\text { Input quantities: } &\\\text { Materials (kg) } & 45,000 & 40,000 \\\text { Labour (hours) } & 25,000 & 20,000\\\text { Input prices: }\\\text { Materials (per kg) } & \$ 5 & \$ 6 \\\text { Labour (per hour) } & \$ 8 & \$ 9\\&20X1&20X2\\\text { Output (units) } & 10,000 & 9,300 \\\text { Input quantities: } &0 \\\text { Labour (hours) }&4,000&3,875\\\text { Input prices: }\\\text { Labour (per hour) }&\$7&\$8\end{array}$
-Refer to the figure.What is the partial operational productivity measure for labour for 20X1?

• A)4.25
• B)4.00
• C)2.22
• D)1.42

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Definitions:

Partnership Cash

Funds held and utilized within a partnership, which are contributed by and available to the partners according to the partnership agreement.

Liability

A financial obligation or debt that a company owes, which must be settled over time through the transfer of economic benefits including money, goods, or services.

Withdrawing Partner

An individual partner who exits a partnership, thereby receiving their share of the partnership's assets after settling any liabilities.

Accounts Receivable

Money owed to a business by its clients or customers for goods or services delivered but not yet paid for, recorded as an asset on the balance sheet.