How many types of training objectives are indicated in the text?

It has been estimated that the total annual cost of absenteeism in Canada is

A) $20 billion B) $10 billion C) $20 million D) $10 million E) $15 billion

The Washington Fish Company completed the flexible budget analysis for the second quarter, which is given below

Actual Results Flexible Budget Variance Flexible Budget Sales Volume Variance Static Budget Units 12,870 0 12,870 1,070 F 11,800 Sales Revenue $62,790 $1,240 U $64,030 $3,990 F $60,040 Variable Costs 27,590 610 U 26,980 $1,770 U 25,210 Contribution Margin $35,200 $1,850 U $37,050 $2,220 F $34,830 Fixed Costs 34,290 230 U 34,060 $0 34,060 Operating Income/(Loss) $910 $2,080 U $2,990 $2,220 F $770 Which of the following statements would be a correct analysis of the sales volume variance for operating income? A) decrease in sales price per unit B) increase in variable cost per unit C) increase in sales volume D) increase in fixed costs