In a limited liability partnership, all of the partners can participate in day-to-day operations

Based on this information, the breakeven points for The Gearing Company and Hebelkraft, Inc. are:

Juan Alavanca is evaluating the risk of two companies in the machinery industry: The Gearing Company and Hebelkraft, Inc. Alavanca used the latest fiscal year’s financial statements and interviews with managers of the respective companies to gather the following information: The Gearing Company Hebelkraft, Inc. Number of units produced and sold 1 million 1.5 million Sales price per unit $200 $200 Variable cost per unit $120 $100 Fixed operating cost $40 million $90 million Fixed financing expense $20 million $20 million A. 0.75 million and 1.1 million units, respectively. B. 1 million and 1.5 million units, respectively. C. 1.5 million and 0.75 million units, respectively.

Kirk finds completing performance appraisals to be exhausting, so he does not bother to spend extra time reviewing his employees' performances. Instead, he gives them all ratings of 2.5 out of 5 without differentiating between good and poor performers. Kirk has likely committed the error of:

A) severity. B) halo. C) first impression. D) central tendency.