Which one of the following costs would not be inventoriable?

According to the text, the qualifications and rewards of an effective sales incentive program should be set with the following objective in mind:

a. set the reward level so that all salespeople having an opportunity to win the top prize. b. set the reward level so that only the top ten percent have a legitimate chance to win something. c. set the reward level to have one or two grand prizes that the top salespeople will have an opportunity to win. d. set the reward level that will motivate the middle 60 percent of the sales force. e. Set the reward level so that the contest lasts for at least one full year.

A cleaning company uses $10 of chemicals, $40 of labor, and $5 of misc. expenses for each house it cleans. After some quality complaints, the company has decided to increase its use of chemicals by 50%

By what percentage has multifactor productivity fallen? A) 0% B) 8.3% C) 25% D) 50% E) 16.7%