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A client in another province needs immediate help in solving a personnel training problem in the shipping department. Classify each activity on the basis of its relationship with this consulting engagement. Items may have multiple classifications. Use the following headings:
a. Four employees will have to spend three nights in Quebec City, the hotel bill has been negotiated in advance for $1,800.
b. All staff members receive $1,000 per diem for travel.
c. Current year's amortization of the firm's computer system is $15,000.
d. Round-trip transportation for each staff member is $500.
e. The firm is also sending the same four staff members to Toronto, for a two week engagement upon their return from this trip. The firm's cost of this trip will be $10,000.
f. The firm has a $2,000 maintenance contract on its telecommunication system for the current year.
g. If the firm accepts this job, it will have to decline a job in Vancouver that has the potential of providing a net cash inflow of $5,000 after all expenses.
h. The firm's variable overhead is $50 per client hour.
i. The firm will pay $60 next month for this year's membership in the Canadian Consultants Society for each professional staff member.
j. Last year the firm paid $4,000 to make improvements in its 5-year leasehold on its offices.
Low Nicotine
Refers to products, especially cigarettes, that contain a reduced amount of nicotine, aimed at lessening dependency and health risks associated with nicotine.
Inhale Deeply
The act of taking a long, slow breath in, which increases oxygen intake and can promote relaxation or prepare the body for intense activity.
Self-Destructive Habit
Behaviors or activities that are harmful to oneself and that undermine one’s health, well-being, or quality of life.
Addiction
A psychological and physical inability to stop consuming a chemical, drug, activity, or substance, even though it is causing harm.
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