6. 7. The value of (1) is A. 10. B. 12. C. 24. D. 36. The value of (II) is 30. 55. 60. D. 68. ADUD A. B. C.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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H1.

Account 

Division
Accounting
Personnel
Information
Technology
Sales
Production
6.
A. 10.
8. 12.
C. 24.
D. 36.
90
ABUD
Paid
Registrations Attended
50
26
208
150
TRAINING ATTENDANCE AND RELATED COSTS BY DIVISION
185
TRAINING ATTENDANCE
Number of Employees
81
156
102
The value of (1) is
157
The value of (II) is
A. 30.
.55
.60
D. 68.
Attendance
No Shows
Ratio of
(Non- Cancellations
Those
refundable) (Refundable) Registered
14
(1)
0.52
6
28
31
23
3
24
17
5
0.90
0.75
(II)
0.85
4
10,400 200
Adjusted
Cost per
Total
Cost per
Salary Registration Registration Cancellation Training Registration
($)
($) Payment ($) Refunds (5) Cost (5)
($)
6,700 100
5,000 1,000 10,700
268
2,700 75
225 (IV)
6,000
4,625
140
RELATED COSTS
60
Registration Cost
6,750
(III)
21,000
11,100
4,800 47,200
2,380 24,620
300 15,425
106
257
185
(V)
Transcribed Image Text:Division Accounting Personnel Information Technology Sales Production 6. A. 10. 8. 12. C. 24. D. 36. 90 ABUD Paid Registrations Attended 50 26 208 150 TRAINING ATTENDANCE AND RELATED COSTS BY DIVISION 185 TRAINING ATTENDANCE Number of Employees 81 156 102 The value of (1) is 157 The value of (II) is A. 30. .55 .60 D. 68. Attendance No Shows Ratio of (Non- Cancellations Those refundable) (Refundable) Registered 14 (1) 0.52 6 28 31 23 3 24 17 5 0.90 0.75 (II) 0.85 4 10,400 200 Adjusted Cost per Total Cost per Salary Registration Registration Cancellation Training Registration ($) ($) Payment ($) Refunds (5) Cost (5) ($) 6,700 100 5,000 1,000 10,700 268 2,700 75 225 (IV) 6,000 4,625 140 RELATED COSTS 60 Registration Cost 6,750 (III) 21,000 11,100 4,800 47,200 2,380 24,620 300 15,425 106 257 185 (V)
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