_____ is/are reserve funds that you will need for unexpected and emergency expenses, one-time special purchases that you cannot predict in advance, and a fund that you can draw from if your income should ever be temporarily interrupted or reduced

____ provides employees with continuing learning experiences over their tenure with the firm, with the aims of ensuring they have the opportunity to learn the skills they need to do their jobs and to expand their occupational horizons.

Fill in the blank(s) with the appropriate word(s).

Global Engineering's actual operating income for the current year is $56,000

The flexible budget operating income for actual sales volume is $51,000, while the static budget operating income is $54,000. What is the sales volume variance for operating income? A) $3,000 favorable B) $2,000 unfavorable C) $3,000 unfavorable D) $2,000 favorable