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?

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?

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?

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

A company's annual payroll for 400 hourly workers is $14,000,000 and for its 40 salaried workers,$1,800,000. Each worker gets a 3% COLA raise that will be paid at one time as retroactive pay.

The weighted average method of valuing inventory is often used to find the value of a product such as gasoline that is mixed together and whose costs cannot be individually identified. What other products would be suited for being valued by the weighted average method?

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?

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?

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?

A company's annual payroll for 400 hourly workers is $14,000,000 and for its 40 salaried workers,$1,800,000. Each worker gets a 3% COLA raise that will be paid at one time as retroactive pay.

What retroactive pay will each salaried worker get on average?

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?

Select the best choice for each question.

A USB flash drive stores $256 \mathrm{MB}$ of data. How many USB flash drives are needed to store a 1 GB file?

A. $0.004$

B. 40

C. 4

D. 2,500

E. $0.25$

The Sensun Fabric Company finds its average stock order costs $16. Sensun plans to allow some departments to place supply orders through the online ordering system of various suppliers instead of through the Sensun purchase order system. The company expects to save 23 % of order costs on an estimated 4,100 supply orders. What will be the total estimated annual savings of changing the ordering procedure?