When selecting an ERP vendor it is important to consider the hardware and software infrastructure the ERP vendor supports since this will determine the fit and ________ of the system

George is training his sales team in the skill of bundling and building value. George's training is in the area of

A. Market/industry orientation B. Price negotiation C. Territory management D. Product knowledge E. Legal/ethical issues

Trips to Remember, Inc provides vacation trips to various locations around the world. The

company's headquarters are located in Meadows Place, TX. The headquarters provide two main services to the four tourist locales: accounting and customer services (reservations). Budget and actual data for each of the four tourist locations are as follows: Locations Danville Huntsville Niceville Prattville Total Budgeted Number of Trips Sold 400 300 300 200 1,200 Actual Number of Trips Sold 450 250 420 180 1,300 Budgeted Average Sales Revenue per Trip $100.00 $90.00 $100.00 $110.00 Actual Average Sales Revenue per Trip $115.00 $85.00 $120.00 $105.00 Budgeted Average Variable cost per Trip $50.00 $30.00 $35.00 $40.00 Actual Average Variable cost per Trip $52.00 $47.00 $36.00 $38.00 Budgeted Fixed Costs by Location $11,000 $9,000 $10,000 $10,000 $40,000 Actual Fixed Costs by Location $10,500 $9,500 $10,000 $10,200 $40,200 Budgeted Traceable Accounting Costs $5,500 $5,500 $5,500 $5,500 $22,000 Actual Reports Requested from Accounting 50 40 60 50 200 Budgeted Traceable Customer Service Costs $9,000 $5,500 $3,500 $3,500 $21,500 Actual Calls by Location 12,000 15,000 21,000 12,000 60,000 The Accounting Services Department actually incurred $11,000 in accounting costs for May 2012. The Reservation Department incurred $23,000 in actual costs, of which $20,000 were traceable to the locations. Which is the best method to allocate traceable accounting costs? A) Operating Income B) Number of calls by location C) Number of reports requested D) Contribution Margin