Kingsport containers company makes a single product that is subject to wide seasonal variations in demand. the company uses a job-order costing system and computes plantwide predetermined overhead rates on a quarterly basis using the number of units to be produced as the allocation base. its estimated costs, by quarter, for the coming year are given below: quarter first second third fourth direct materials $ 240,000 $ 120,000 $ 60,000 $ 180,000 direct labor 128,000 64,000 32,000 96,000 manufacturing overhead 300,000 220,000 180,000 ? total manufacturing costs (a) $ 668,000 $ 404,000 $ 272,000 $ ? number of units to be produced (b) 80,000 40,000 20,000 60,000 estimated unit product cost (a) ÷ (b) $ 8.35 $ 10.10 $ 13.60 $ ?

Which of the following is true about presentation methods for providing training? audiovisual techniques are most effective when they are used alone. mobile technologies include training methods such as on-the-job training, simulations, business games and case studies, behavior modeling, interactive video, and web-based training that require the trainee to be actively involved in learning. the typical users for teleconferencing include employees who are part of a workforce that spends most of its time traveling, visiting customers or various company locations and has limited time available to spend in traditional training activities. webcasting involves classroom instructions that are provided online through live broadcasts. classroom instruction is no longer a popular training method because of new technologies such as interactive video and computer-assisted instruction.