Number of Employees No Shows Pald (Non- Cancellations Division Registrations Attended refundable) (Refundable) Registered Attendance Ratio of Those Accounting 50 26 14 (I) 0.52 Personnel Information Technology Sales Production 8. 9. 10. 90 208 150 TRAINING ATTENDANCE 185 81 156 102 157 The value of (III) is A. $31,200. B. $32,448. C. $40,000. D. $41,600. The value of (IV) is A. $6,525. B. $7,050. C. $9,225. D. $9,450. 6 28 31 23 3 24 17 in 5 Cost per Salary Registration (5) (8) 6,700 100 0.90 2,700 75 10,400 0.75 RELATED COSTS Registration Cost The value of (V) (rounded to the nearest whole dollar) is A. $71. B. $83. C. $86. D. $98. 200 (II) 6,000 140 0.85 4,625 60 Total Adjusted Cost per Registration Cancellation Training Registration Payment (5) Refunds ($) Cost (5) (5) 5,000 1,000 10,700 268 6,750 (III) 21,000 11,100 2 225 (IV) 106 4,800 47,200 257 2,380 24,620 185 3 300 15,425 (V)

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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Question
Division
Accounting
Personnel
Information
Technology
Sales
Production
8.
9.
10.
90
Number of Employees
No Shows
Pald
(Non- Cancellations
Registrations Attended refundable) (Refundable)
50
26
14
(I)
208
150
185
TRAINING ATTENDANCE AND RELATED COSTS BY DIVISION
TRAINING ATTENDANCE
C. $40,000.
D. $41,600.
81
156
102
157
The value of (III) is
A. $31,200.
B. $32,448.
The value of (IV) is
A. $6,525.
B. $7,050.
C. $9,225.
D. $9,450.
6
28
31
23
3
24
17
5
Attendance
Ratio of
Those
Registered
0.52
0.90
(II)
Adjusted
Cost per
Total
Cost per
Salary Registration Registration Cancellation Training Registration
(5)
(5) Payment (5) Refunds ($) Cost (5)
(5)
6,700
100
5,000 1,000 10,700
268
2,700
225 (IV)
47,200
6,000
0.85 4,625
0.75 10,400 200
75
The value of (V) (rounded to the nearest whole dollar) is
A. $71.
B. $83.
C. $86.
D. $98.
RELATED COSTS
Registration Cost
140
60
6,750
(III)
21,000
11,100
4,800
106
257
185
2,380 24,620
300 15,425 (V)
Transcribed Image Text:Division Accounting Personnel Information Technology Sales Production 8. 9. 10. 90 Number of Employees No Shows Pald (Non- Cancellations Registrations Attended refundable) (Refundable) 50 26 14 (I) 208 150 185 TRAINING ATTENDANCE AND RELATED COSTS BY DIVISION TRAINING ATTENDANCE C. $40,000. D. $41,600. 81 156 102 157 The value of (III) is A. $31,200. B. $32,448. The value of (IV) is A. $6,525. B. $7,050. C. $9,225. D. $9,450. 6 28 31 23 3 24 17 5 Attendance Ratio of Those Registered 0.52 0.90 (II) Adjusted Cost per Total Cost per Salary Registration Registration Cancellation Training Registration (5) (5) Payment (5) Refunds ($) Cost (5) (5) 6,700 100 5,000 1,000 10,700 268 2,700 225 (IV) 47,200 6,000 0.85 4,625 0.75 10,400 200 75 The value of (V) (rounded to the nearest whole dollar) is A. $71. B. $83. C. $86. D. $98. RELATED COSTS Registration Cost 140 60 6,750 (III) 21,000 11,100 4,800 106 257 185 2,380 24,620 300 15,425 (V)
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