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If the Variable Cost Per Unit Decreases,the Total Number of Units

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If the variable cost per unit decreases,the total number of units required to break even will increase.

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Definitions:

Training Needs

The gap between current skills and abilities and those required for effective performance in a job role or activity.

Off-the-Job Methods

Training techniques and activities conducted outside of the regular working environment to develop job-related skills without the pressures of work.

Training Complexity

Refers to the degree of difficulty involved in the design, delivery, and comprehension of training materials or programs.

Evaluation Criteria

Evaluation criteria are the standards or benchmarks used to assess the performance, effectiveness, or quality of a program, project, or individual.

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