The staff training center at a large regional hospital provides training sessions in CPR to all employees. Assume that the capacity of this training system was designed to be 1800 employees per year

Since the training center was first put in use, the program has become more complex, so that 1400 now represents the most employees that can be trained per year. In the past year, 1350 employees were trained. Calculate the efficiency and the utilization of this system.

Efficiency = 1350 / 1400 = .964 or 96.4 percent; utilization = 1350 / 1800 = .75 or 75 percent

Business

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The federal estate tax exemption is $5.34 million per person. Recently, lawmakers ruled that the exempted amount held by the first to die would be transferable to the surviving spouse

Therefore, a married couple can now avoid federal estate taxes with combined assets of up to $10.68 million even without good estate planning. Indicate whether this statement is true or false.

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The Small Business Administration is ________

a. an institution funded and run by the federal government to help small businesses prosper b. an independent agency of the federal government that helps small businesses prosper c. a private corporation founded by entrepreneurs to help small businesses prosper d. a state-run organization found on many college campuses that helps small businesses prosper

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