The Following Costs Were Incurred in April:
Conversion Costs During

question 22

Multiple Choice

The following costs were incurred in April:
Conversion costs during the month totalled:
$\begin{array}{lrr} \text { Direct materials. } &£ 18,000\\ \text { Direct labour. } &£ 21,000\\ \text { Manufacturing overhead. } &£ 33,000\\ \text { Selling expenses. } &£ 14,000\\ \text { Administrative expenses. } & £ 19,000\\\end{array}$

• A)£39,000.
• B)£54,000.
• C)£105,000.
• D)£51,000.

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Definitions:

Skill Development

The process of identifying, learning, and refining a set of abilities or competencies to enhance one's performance and capabilities.

Employee And Customer Surveys

Tools used to gather feedback and insights from staff and customers to improve services, products, and workplace conditions.

Training Needs

The specific areas or skills where employees require development to perform their job roles effectively.

Training And Development Efforts

Organizational activities aimed at improving the skills, knowledge, and effectiveness of its workforce.