________ removes work from one company and sends it to another company that can complete it at a lower cost

Judy, a small business owner of a CPA firm, wishes to persuade a highly qualified applicant to consider a position with her firm, even though the applicant has also had offers from large corporate CPA firms. What should Judy emphasize to the applicant?

A) family atmosphere with only three employees
B) long history of the firm with no take overs
C) more freedom to structure job responsibilities
D) retirement program and other benefits

Which of the following statements is true?

A) Inventory costs remain constant as the number of warehouses increase. B) Packaging costs increase as the number of warehouses increase. C) Material handling costs will start to rise when nonunitized loads are shipped. D) A and B are true E) A and C are true.