Select the best choice for each question.

A headhunter agreed to a contingency fee of $25 \%$ of wages to recruit employees for the XMS Company. Two recruited employees were hired by XMS. The average of their annual wages is $\$ 58,500$. What fee amount must XMS pay the headhunter?

A. $\$ 29,250$

B. $\$ 14,625$

C. $\$ 7,312.50$

D. $\$ 2,925$

E. $\$ 292.50$

Answer these questions about the COLA wage calculations.

By what amount will wages increase in the coming year due to the change in the CPI?

Find the product, to the nearest cent.

2.4% X $950,000

Review these ma th skills and solve the exercises that follow.

Divide money amounts by whole numbers . Find the quotient. $390,000$\div$600 =$650

3a. $86,000$\div$215

3b.$28,000 $\div$ 40

Find the product or quotient.

39 X 7

Fill in the blanks with the word or words that best completes the statement.

A listing of the units received, issued, and on hand for a specific item of merchandise is called (a, an) ___.

Review these math skills and solve the exercises that follow.

Divide money amounts by whole numbers . Find the quotient, to the nearest cent. $18,300$\div$650 =$28.15

3a. $1,280$\div$58

3b.$46,370 $\div$ 1,570

On Elmer Byrnes' first $\$ 7,000$ of earnings, his employer must pay FICA tax of $7.65 \%$, FUTA tax of $6.2 \%$, and SUTA tax of $0.5 \%$. How much does the employer pay in legally required taxes on Byrnes' $\$ 7,000$ of earnings?

A. $\$ 535.50$

B. $\$ 434$

C. $\$ 1,004.50$

D. $\$ 35$

E. $\$ 6,027$

Find the product.

5 X $127.50

Find the product to the nearest cent.

2.06% X $

Find the product, to the nearest cent.

0.9% X $18.72

$$\begin{array}{|c|l|l|c|} \hline {}{}{\text { Rank }} & {}{}{\begin{array}{c} \text { Location of } \\ \text { Company } \\ \text { Headquarters } \end{array}} & \begin{array}{c} \text { Revenues in } 2003 \\ \text { (millions of dollars) } \end{array} \\ \hline 1 & \text { Exxon Mobil Corporation } & \text { Irving, TX } & \$ 246,738 \\ \hline 2 & \text { Wal-Mart Store, Inc. } & \text { Bentonville, AR } & \$ 244,524 \\ \hline 3 & \text { General Motors Corporation } & \text { Detroit, MI } & \$ 186,763 \\ \hline 4 & \text { Ford Motor Company } & \text { Dearborn, MI } & \$ 164,196 \\ \hline 5 & \text { Blue Cross and Blue Shield Association } & \text { Chicago, IL } & \$ 162,800 \\ \hline 6 & \text { General Electric Company } & \text { Fairfield, CT } & \$ 134,187 \\ \hline 7 & \text { ChevronTexaco Corporation } & \text { San Ramon, CA } & \$ 120,032 \\ \hline 8 & \text { ConocoPhillips } & \text { Houston, TX } & \$ 105,097 \\ \hline 9 & \text { American International Group, Inc. } & \text { New York, NY } & \$ 92,654 \\ \hline 10 & \text { Internation Business Machines (IBM) } & \text { Armonk, NY } & \$ 89,131 \\ \hline 11 & \text { Altria Group, Inc. } & \text { New York, NY } & \$ 81,832 \\ \hline 12 & \text { Citigroup Inc. } & \text { New York, NY } & \$ 77,442 \\ \hline 13 & \text { Hewlett-Packard Company } & \text { Palo Alto, CA } & \$ 73,061 \\ \hline 14 & \text { Verizon Communications Inc. } & \text { New York, NY } & \$ 67,752 \\ \hline 15 & \text { Cargill, Incorporated } & \text { Wayzata, MN } & \$ 59,894 \\ \hline \end{array}$$

Use the data shown above to answer each question.

What two firms had the least amount of difference in their revenues?

Answer each question.

Multiply: 0.6% X $1,480

Answer these questions about the COLA wage calculations.

How was the percent change in the CPI calculated?