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NEW QUESTION: 1
An analyst has gathered the following information about a company:
Balance Sheet
Assets Cash 100 Accounts Receivable 750 Marketable Securities 300 Inventory 850 Property, Plant &
Equip 900 Accumulated Depreciation (150) Total Assets 2750
Liabilities and Equity Accounts Payable 300 Short-Term Debt 130 Long-Term Debt 700 Common Equity
1 000 Retained Earnings 620 Total Liab. and Stockholder's equity 2750
Income Statement
Sales 1500 COGS 1100 Gross Profit 400 SG&A 150 Operating Profit 250 Interest Expense 25 Taxes 75
Net Income 150
What is the inventory turnover ratio?
A. 1.29.
B. 1.59.
C. 0.77.
Answer: A
Explanation:
Inventory turnover = 1100(COGS)/850(inventory) = 1.29

NEW QUESTION: 2
Calculate the training cost per employee using the following data: $2,000 for the training design and facilitator; $2,500 for the facility; 20 full-time employees (40 hours per week) and 10 part-time employees (20 hours per week).
A. $300
B. $200
C. $180
D. $150
Answer: C
Explanation:
Explanation/Reference:
Answer option C is correct.
Training cost per employee is calculated by dividing the total of all associated training costs by the number of full-time equivalent employees. The proper calculation is $4,500 divided by 25 full-time equivalent employees.
Chapter: Human Resource Development
Objective: Review Questions

NEW QUESTION: 3

A. Option A
B. Option B
C. Option C
D. Option D
Answer: A