Cornerstones of Managerial Accounting 4th Edition by Maryanne Mowen, Don Hansen, Dan Heitger

تمرين 28

Cost Separation
About 8 years ago, Kicker faced the problem of rapidly increasing costs associated with workplace accidents. The costs included the following:
A safety program was implemented with the following features: hiring a safety director, new employee orientation, stretching required four times a day, and systematic monitoring of adherence to the program by directors and supervisors. A year later, the indicators were as follows:
Required:
1. CONCEPTUAL CONNECTION Discuss the safety-related costs listed. Are they variable or fixed with respect to speakers sold With respect to other independent variables (describe)
2. CONCEPTUAL CONNECTION Did the safety programpay for itself Discuss your reasoning.