Brent Custom Products pays 7.6% annual interest on one-half of its $3,000,000 annual inventory value. It also pays 0.65 % personal property tax on the total value of inventory . Other carrying costs include$26,000 insurance , $51,000 in labor costs, and$19,000 in overhead costs. What is the carrying cost per $1 of annual inventory , to the nearest tenth of a cent?

A company hired Joanna Neech through an executive recruiter. The recruiter's fee was 26% of all money paid to Joanna in her first year of employment. Joanna agreed to a salary of $65,000 a year. She alsowas paid an$11,000 signing bonus. What was the cost of using the recruiter?

Now move the cursor to cell C4, which holds the new CPI index number. Enter a new index number of 187.5.

Now enter a new CPI of 177.2 in cell C4. What does the lower CPI figure mean? Explain what happened to the hourly pay rate of employees?

A law firm spent $18,000 to screen and interview recent college graduates for one job opening. The company hired Gabriella Coates, the top student in her class. Gabriella received an annual salary of$85,000, 41 % in benefits, payment of her college student loan of $29,000, and a$10,000 signing bonus . What is the tota l cost of hiring and employing Gabriella for the first year?

The Lentag Company spent $\$ 3,750$ per employee this year to provide a medical insurance benefit for its 1,100 employees. The insurance company notified Lentag that medical insurance costs would increase $12 \%$ next year. Lentag's management decides to keep the same medical coverage but will require employees to pay $15 \%$ of the total cost of the medical insurance increase.

What total amount more will Lentag pay for the medical insurance benefit next year than it did this year for all employees?

A contract employee is paid $24 an hour for the same work done by a full-time employee who earns$19 an hour plus 37% in benefits . Which employee costs more to hire per hour, and how much more?

The Lentag Company spent $\$ 3,750$ per employee this year to provide a medical insurance benefit for its 1,100 employees. The insurance company notified Lentag that medical insurance costs would increase $12 \%$ next year. Lentag's management decides to keep the same medical coverage but will require employees to pay $15 \%$ of the total cost of the medical insurance increase.

What amount will each employee pay a year for medical insurance?

Five percent of a company's profits of $472,000 are to be shared with 4 supervisors. Thirty percent of the profits are to be shared with 48 hourly employees. What profit sharing amount did each of the supervisors and hourly employees get?

A network required 20 minitower computer systems at $\$ 1,718$; 20 network cards at $\$ 81$; network cabling, $\$ 460$; network printer, $\$ 12,280$; file server, $\$ 18,100$. The cost of installing and connecting all hardware was $\$ 9,118$. What total amount was spent on hardwarerelated costs of the network?

Now move the cursor to cell C4, which holds the new CPI index number. Enter a new index number of 187.5.

Now enter a new CPI of 179 .9 in cell C4. Will the employees get COLA? What is the reason?

Douglas Kerr's employer will match his contribution to a $401(\mathrm{k})$. The matching amount will be a dollar-for-dollar match not to exceed $6 \%$ of his salary. In 2004, Douglas's salary was $\$ 36,470$. If he contributed $\$ 2,000$, what would be the total amount contributed to the plan? What would be the total amount contributed to the plan if he contributed $\$ 4,000$?

An auto parts store sells 10,350 bott les of windshield washer fluid during the first 90 days of winter . The store does not let stock of washer fluid get below 50 bott les during this period . New stock can be obtained within two days of ordering. What is the reorder point?

Trex Graphics Compan y estimates it spends these amounts to hire each new employee: recruiting , $1,750; 15 hours personne l staff time at$31 an hour; 8 hours interview time at $84 an hour; 5 days employee orientation and training at$360 a day. What is the total cost of hiring an employee?

Companies in the United States are ranked by revenue, growth, number of employees, return to investors, or profit. As the economy changes, companies pursue inventive approaches to remain financially viable in the marketplace. Use the bar graph to answer the question.

How many of these companies had revenues under $\$ 100,000,000,000$?