A brand is essentially a promise to consumers

Which of the following methods was developed specifically to address information-processing errors that can occur in situations in which one person hands off information to another?

A) SBAR B) Industrial engineering C) Ergonomics D) Benchmarking E) Job rotation

Equipment with a cost of $192,000 has an estimated salvage value of $18,000 and an estimated life of 4 years or 12,000 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full year, during which the equipment was used 3,300 hours?

a. $48,000 b. $52,500 c. $49,500 d. $43,500