Which of the following techniques balances the cost of ordering with the cost of carrying inventory?

A single family residence, which had an assessed value much lower than the current market value, was sold on October 1 at its current market value. The new owners will be obligated to pay:

A: Only the prorated amount of taxes based on the March 1 assessed value; B: The regular payment due November 1, plus an additional month's taxes for October, based on the March 1 assessed value; C: The regular payment due November 1, plus an additional month's taxes for October, based on the new assessed value; D: A supplemental tax based on the difference between the old assessed value and the new assessed value for the remaining months of the fiscal year.

The goals of ________ are to design a cost-effective pay structure that will attract and retain competent employees and to provide an incentive for these individuals to exert high energy levels at work

A) performance reviews B) employee feedback methods C) middle management D) compensation administration E) entitlement incentives