The initiating conflict resolution model involves a four-step process. Firstly, it is important to identify and define the problem or issue at hand. This step involves understanding the situation, gathering information and perspectives from all parties involved, and clarifying the objectives and goals of each party.
The second step is to analyze the problem and identify the root cause or underlying issues that contribute to the conflict. The third step is to develop and propose potential solutions to the problem, considering the interests and concerns of all parties involved.
Finally, the fourth step is to implement and evaluate the chosen solution, and to monitor and adjust as necessary to ensure ongoing resolution of the conflict. Effective conflict resolution requires open communication, collaboration, and a willingness to find common ground and work towards a mutually beneficial outcome.
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All of the following are requirements for a property management permit holder except
A) 24 hours of pre-permit schooling
B) 3 hours of CE in property management to renew
C) a real estate license
D) a broker's license
Among the given options, all of the following are requirements for a property management permit holder except D) a broker's license.
A property management permit holder is typically required to complete A) 24 hours of pre-permit schooling to gain a foundational understanding of property management principles, laws, and practices. This ensures that they are adequately prepared for their role as a property manager.
Additionally, a property management permit holder must possess C) a real estate license, as property management involves the leasing and managing of real estate properties. A real estate license ensures that the permit holder is knowledgeable about relevant real estate laws and practices.
Furthermore, B) 3 hours of continuing education (CE) in property management is required for permit renewal. This ensures that property management permit holders stay updated on current industry trends, laws, and best practices.
However, D) a broker's license is not a requirement for a property management permit holder. A broker's license is needed for individuals who are involved in more complex real estate transactions, such as buying, selling, and negotiating on behalf of clients. While a broker's license can be beneficial for a property manager, it is not a necessary requirement to obtain a property management permit.
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What factors should you consider when measuring the recruiting and sourcing efforts of your workforce?
When measuring the recruiting and sourcing efforts of your workforce, factors to consider include the quality of hires, time to hire, cost per hire, retention rates, and diversity of the candidate pool.
In order to assess the effectiveness of a company's recruiting and sourcing efforts, it is important to analyze various metrics such as the quality of the candidates hired, how long it takes to fill a position, the cost of hiring, how many employees are retained over time, and the diversity of the candidate pool.
Tracking these metrics can help a company identify areas of improvement and adjust their recruiting strategies accordingly. Additionally, by measuring the success of their recruitment efforts, companies can ensure they are attracting top talent and maintaining a diverse and inclusive workforce.
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The Stevens Company purchased a debt investment that meets the characteristics of a simple debt instrument. Stevens is holding the debt for purposes of managing risk. Might Stevens have to recognize an impairment loss on the debt?
Stevens Company may recognize an impairment loss on its debt investment if its expected future cash flows are lower than the carrying value, due to factors such as issuer financial difficulties or changes in the interest rate environment.
How might Stevens Company recognize an impairment loss on a debt investment held for managing risk?Yes, it is possible that Stevens Company may have to recognize an impairment loss on the debt investment. According to accounting standards, a debt instrument must be evaluated for impairment when there is evidence of a possible impairment.
This impairment may be recognized if it is deemed that the expected future cash flows from the investment will be less than the carrying value of the investment.
In the case of a simple debt instrument, impairment may be recognized if the issuer of the debt is experiencing financial difficulties, or if there are changes in the interest rate environment that make the investment less valuable.
Since Stevens is holding the debt for managing risk, it is likely that it is closely monitoring the investment and may recognize an impairment loss if it determines that the investment is no longer performing as expected.
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what applies to any business that sells its products or services to consumers over the internet?
Any business that sells its products or services to consumers over the internet is subject to various laws and regulations.
One of the most important regulations that applies to e-commerce businesses is the Electronic Commerce (EC Directive) Regulations 2002, which governs the way in which businesses interact with customers online. The regulations require businesses to provide certain information to customers, including their contact details, VAT number, and information about how to make a complaint.
In addition to the EC Directive, businesses that sell products or services online must comply with a range of other laws and regulations, including consumer protection laws, data protection laws, and advertising standards. These regulations are designed to ensure that businesses treat customers fairly and transparently, and that they protect customer data and privacy.
To ensure compliance with these regulations, businesses that sell products or services online must take a proactive approach to legal and regulatory compliance.
This may involve working with legal experts to ensure that their websites and marketing materials are compliant, implementing robust data protection measures, and regularly reviewing and updating their compliance policies and procedures. Ultimately, by prioritizing legal and regulatory compliance, businesses can build trust and confidence among their customers, and avoid costly legal issues down the line.
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Many banks offer free checking accounts. What may be the opportunity costs associated with free checking?
a. Low interest rates
b. Overdraft protection
c. High minimum balance requirements
d. Both Low interest rates and High minimum balance requirements are correct answers.
When opting for free checking accounts, there may be opportunity costs associated with d: "both low interest rates and high minimum balance requirements".
Free checking accounts typically do not offer high-interest rates on the funds deposited in the account. This means that the opportunity to earn significant interest on the money is limited compared to other types of accounts that offer higher interest rates. Additionally, some banks may require a high minimum balance in order to maintain the free checking account status. This can be a drawback for individuals who may not be able to consistently maintain a large balance in their account, as they may face fees or penalties.
These opportunity costs should be considered when choosing a checking account, as they can impact the overall financial benefits and convenience associated with the account. Individuals should assess their financial goals and needs to determine if the trade-off of low interest rates and high minimum balance requirements is acceptable in exchange for the convenience of a free checking account.
Option d is answer.
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Which of the following is usually preferred for the placement off the project manager with regard to the WBS? The project manager's salary should be:
A. Divided up at each work package
B. Divided up at each WBS element not lower than level 3 of the WBS
C. Divided up at each level 2 WBS element
D. There should only be one WBS element covering the project manager's salary
For the placement of the project manager with regard to the WBS, The project manager's salary should be There should be only one WBS element covering the project manager's salary. Thus the correct option is D.
Proactive project teams are required where Each team member should be empowered, and each member should be able to offer ideas and experience in order to make the WBS more exact and to gain teh efficiency of the project
Only one WBS element should cover the project manager's compensation. This is due to the fact that the project manager's compensation is a set expense that is unrelated to any given job or delivery.
Therefore, option D is appropriate.
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Chapter 14 Video 1
What is the normal sequence followed in preparing a master budget?
The master budget is a comprehensive financial plan that outlines the expected financial activities of a company for a specific period, typically one year.
The first step in preparing a master budget is to create a sales budget. The sales budget outlines the expected sales revenue for the budget period based on market research, historical sales data, and other relevant information.
Based on the sales budget, the production budget is created. The production budget outlines the number of units that need to be produced during the budget period. It takes into account inventory levels, customer demand, and the availability of resources such as labor and raw materials.
The next step is to prepare the direct materials budget. The direct materials budget outlines the raw materials needed to produce the budgeted units. It takes into account inventory levels, the production schedule, and the expected cost of materials.
The direct labor budget is prepared next. It outlines the number of labor hours required to produce the budgeted units. It takes into account the production schedule, the availability of labor, and the expected cost of labor.
The manufacturing overhead budget outlines the expected overhead costs, such as rent, utilities, and other expenses. It takes into account the production schedule and the expected cost of overhead expenses
Finally, the selling and administrative expense budget outlines the expected costs for selling and administrative activities. It takes into account the sales budget and other relevant information.
By following this normal sequence in preparing a master budget, companies can create a comprehensive financial plan that is based on accurate and relevant information. This helps them to make informed decisions, allocate resources effectively, and achieve their financial goals.
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required: 1. assuming the estimated variable manufacturing overhead cost per unit is $0.60, what must be the estimated total fixed manufacturing overhead cost per quarter
In order to determine the estimated total fixed manufacturing overhead cost per quarter, we first need to understand what fixed manufacturing overhead costs are.
These are costs that do not vary with the level of production or sales, such as rent, salaries, and depreciation.
To calculate the estimated total fixed manufacturing overhead cost per quarter, we need to divide the total estimated fixed costs for the quarter by the expected production volume. Let's say that the company expects to produce 10,000 units in the quarter, and the estimated variable manufacturing overhead cost per unit is $0.60. This means that the total estimated variable manufacturing overhead cost for the quarter would be $6,000 (10,000 units x $0.60 per unit).
If the company's total estimated manufacturing overhead cost for the quarter is $10,000, then the remaining $4,000 must be allocated to the estimated total fixed manufacturing overhead cost per quarter. Dividing this by the expected production volume of 10,000 units gives us an estimated fixed manufacturing overhead cost per unit of $0.40.
In summary, assuming an estimated variable manufacturing overhead cost per unit of $0.60, the estimated total fixed manufacturing overhead cost per quarter would be $4,000, calculated by dividing the remaining manufacturing overhead cost of $4,000 by the expected production volume of 10,000 units, resulting in an estimated fixed manufacturing overhead cost per unit of $0.40.
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A donor made an unconditional pledge in 2019 of $8,000 to a private not-for-profit organization with the intent to pay the cash in June 2020. The organization should:
Many consumers today are concerned about_____, a practice in which companies promote their products as environmentally friendly when in truth the brand provides little ecological benefit.
Many consumers today are concerned about "greenwashing," a practice in which companies promote their products as environmentally friendly when in truth the brand provides little ecological benefit.
Greenwashing is a marketing tactic used by companies to appeal to the growing number of consumers who prioritize sustainability and environmental responsibility. This practice can be harmful as it misleads consumers and undermines genuine efforts to promote eco-friendliness. It is important for consumers to educate themselves and research brands to ensure they are truly environmentally responsible before making a purchase. Additionally, regulations and standards for environmental claims by companies can help to prevent greenwashing and promote transparency in advertising.
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Which of the following statements does not describe an employee's FICA taxes and withholdings?
a.
The employee's taxes are collected by the employer and paid to the IRS along with the employer's taxes.
b.
The employee's taxes are deducted from the employee's wages at the time of payment.
c.
The employee's liability for the FICA taxes continues even after the employer has withheld them.
d.
The amount of tax to be withheld is computed by multiplying the employee's taxable wages by the current tax rate.
e.
The employee is entitled to a refund for overpayment of FICA taxes resulting from having worked for more than one employer.
The statement that does not describe an employee's FICA taxes and withholdings is statement (e). The employee is entitled to a refund for overpayment of FICA taxes resulting from having worked for more than one employer.
FICA (Federal Insurance Contributions Act) taxes are taxes that are collected from employees and employers to fund Social Security and Medicare programs.
Statements (a), (b), (c), and (d) all correctly describe an employee's FICA taxes and withholdings. However, statement (e) is not accurate because an employee is not entitled to a refund for overpayment of FICA taxes resulting from having worked for more than one employer.
Instead, the employee may claim a credit for any excess FICA taxes withheld on their annual tax return. Thus, the answer is (e)
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Brinker accepts all major bank credit cards, including First Savings Bank's, which assesses a 4% charge on sales for using its card. On May 26, Brinker had $6,300 in First Savings Bank Card credit sales. What entry should Brinker make on May 26 to record the deposit
Brinker should record the deposit of $6,048 (which is $6,300 minus the 4% charge of $252) as follows: Debit: Cash $6,048, Credit: Sales $6,300, Credit: Discount on Sales ($252)
The Discount on Sales account is used to record the 4% charge assessed by First Savings Bank for using its credit card. By recording this discount, Brinker can accurately track the cost of accepting credit card payments and factor it into its pricing strategy. 1. Calculate the 4% charge on the credit sales:
$6,300 x 0.04 = $252 2. Determine the net deposit amount by subtracting the charge from the credit sales:
$6,300 - $252 = $6,048 3. Make the journal entry to record the deposit: - Debit: Cash $6,048
- Debit: Credit Card Expense (or Bank Service Charge) $252
- Credit: Sales Revenue $6,300
This entry records the net deposit amount of $6,048 in cash, the $252 charge assessed by First Savings Bank, and the total sales revenue of $6,300 on May 26.
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If the NEC requires new products that are not yet available at the time a new edition is adopted, the _____ may permit the use of the products that comply with the most recent previous edition of the NEC adopted by that jurisdiction.
If the NEC requires new products that are not yet available at the time a new edition is adopted, the authority having jurisdiction (AHJ) may permit the use of the products that comply with the most recent previous edition of the NEC adopted by that jurisdiction.
The AHJ is typically the local building department or fire marshal and is responsible for enforcing the NEC within their jurisdiction. This provision allows for the use of products that meet the safety standards of the previous edition of the code, but may not be specifically addressed in the new edition. It is important to note that the AHJ has the final say on whether or not to permit the use of these products and they must still meet all applicable safety requirements.
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Automating transactions using EDI drastically reduced the amount of paperwork and the need for human intervention.
a. TRUE
b. FALSE
The statement is true because Electronic Data Interchange (EDI) is a technology that enables businesses to exchange electronic documents with their partners in a standard format, without the need for manual processing.
By automating transactions using EDI, businesses can reduce the amount of paperwork involved in the transaction process, and this, in turn, reduces the need for human intervention.
EDI allows businesses to transmit documents like purchase orders, invoices, and shipping notices electronically, eliminating the need for paper-based documents and manual processing.
This leads to increased efficiency, accuracy, and cost savings for businesses, making it a popular choice for many organizations that engage in frequent transactions with their partners.
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Your company is taking on a large project. While it offers new exciting opportunities for growth, there is also the risk that the current workforce won't meet the tight deadline.
Which risk response serves in the business's best interest?
The best risk response for the situation would be to implement a contingency plan.
What's contingency planThis plan should include the identification and assessment of potential risks and their impact on the project's timeline. It should also outline specific actions that can be taken to mitigate those risks, such as hiring additional staff or outsourcing certain tasks.
By having a contingency plan in place, the company can proactively address any issues that arise and ensure that the project is completed on time and within budget.
Additionally, it shows stakeholders that the company is prepared and able to manage risks effectively, which can increase confidence in the project's success.
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Determine the amount of producer surplus generated in the following situation: Gordon lists an old set of tools on eBay. He sets a minimum acceptable price, known as his reservation price, of $40. After five days of bidding, the final high bid is $55. He accepts the bid.(2 points)
The amount of producer surplus generated in this situation is $15.
To determine the amount of producer surplus generated in this situation, we need to first understand what producer surplus is.
Producer surplus is the difference between the amount that producers are willing to sell a good or service for and the price they actually receive.
In this case, Gordon's reservation price was $40, which means he was willing to sell the tools for at least that amount. However, the final high bid was $55, which means he received more than his reservation price.
To calculate the producer surplus, we need to subtract the reservation price from the final high bid. In this case, the producer surplus is:
$55 - $40 = $15
Therefore, the amount of producer surplus generated in this situation is $15.
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The process of attracting job candidates with the right characteristics and skills to fill job openings. Is called?
The process of attracting job candidates with the right characteristics and skills to fill job openings is called recruitment. Recruitment is a crucial aspect of human resource management that involves searching for, identifying, and hiring the best-fit candidates for the organization.
The recruitment process starts with identifying job openings and creating job descriptions that detail the required qualifications, skills, and characteristics of the ideal candidate. Once the job descriptions are ready, the organization can begin attracting job candidates through various channels such as online job boards, social media, employee referrals, and career fairs. The recruitment team then screens resumes, conducts interviews, and selects the best-fit candidates for the organization. The success of the recruitment process depends on the effectiveness of the job descriptions, the attractiveness of the organization, and the ability of the recruitment team to identify and attract the right candidates.
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Unemployment tends to be highest during the _____ stage of the business cycle while there is a greater risk of high demand leading to inflation during the _____ stage of the business cycle.
Unemployment tends to be highest during the contraction stage of the business cycle.
This is because during this stage, businesses tend to reduce production and lay off workers due to decreased demand for their goods and services. As a result, unemployment rates tend to rise during this stage.
On the other hand, there is a greater risk of high demand leading to inflation during the expansion stage of the business cycle. This is because as the economy grows, demand for goods and services increases, causing prices to rise.
This can lead to inflation, which is a sustained increase in the general price level of goods and services in an economy over time.
Therefore, it is important for policymakers to monitor the business cycle and take appropriate measures to mitigate the negative effects of unemployment during the contraction stage and inflation during the expansion stage.
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most households derive the greater part of their net worth from what three assets?
Most households derive the greater part of their net worth from home equity, car equity, and bank deposits.
Home equity refers to the value of a homeowner's property minus any outstanding mortgage or loan balances. This is often the largest asset for many households. Car equity refers to the value of a car minus any outstanding loan or lease balances. Bank deposits include savings accounts, checking accounts, and certificates of deposit (CDs). These are considered assets because they represent money that a household can access and use.
While there are other assets that households may have, such as investments or retirement accounts, these three categories tend to make up the bulk of most households' net worth.
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What is an advantage of selling private-label brands for a national retailer? a) Higher profit margins b) Lower marketing costs c) Greater brand recognition d) Higher customer loyalty
An advantage of selling private-label brands for a national retailer is higher profit margins. The correct option is A.
Since the retailer is selling their own branded products, it can price them competitively while still maintaining a higher profit margin compared to selling other branded products. Additionally, private-label brands may also lead to lower marketing costs and higher customer loyalty. However, greater brand recognition may be a challenge as private-label brands may not have the same level of recognition as established brands.
An arrangement for branding in which one firm creates a product and another company brands, markets, and sells that product is known as a private label. Although the manufacturer creates the goods and guarantees quality control, the private label seller designs advertises, and prices it.
Higher profit margins are a benefit of selling private-label brands for a major store. The correct option is A.
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That portion of a​ stock's risk or variability that cannot be eliminated through investor diversification is called​ ________ risk.
That portion of a​ stock's risk or variability that cannot be eliminated through investor diversification is called​systematic risk.
Systematic risk is also referred to as market risk or non-diversifiable risk because it affects the entire market or a particular sector of the market, making it impossible to eliminate through diversification. It is caused by external factors such as economic conditions, political instability, changes in government policies, natural disasters, and other factors that affect the performance of the entire market or a particular sector. Examples of systematic risk include inflation, interest rate changes, and market crashes.
These factors affect all stocks in the market and cannot be mitigated by diversification. However, investors can manage systematic risk by investing in a diversified portfolio that includes a variety of assets such as stocks, bonds, and other securities. This way, they can minimize the impact of systematic risk on their overall investment performance. By diversifying their investments, investors can reduce their exposure to systematic risk and potentially improve their returns over the long term.
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note- question is not available.
Influential Texas newspaper publishers of the 1940s and 1950s joined with other business leaders to control conservative Texas politics through what alliance?
They formed an alliance with other business leaders to control conservative Texas politics through the Shiver-Carrillo alliance.
This political alliance was formed between conservative Governor Allan Shivers and conservative publisher Frank W. Mayborn, who owned several newspapers including the Temple Daily Telegram and the Waco Tribune-Herald. The alliance helped to consolidate conservative power in Texas and maintain a pro-business agenda.
The Shiver-Carrillo alliance also included a group of businessmen known as the "Mighty Texas Strike Force," who were prominent in the oil, gas, and chemical industries. This group provided financial and organizational support to conservative politicians and helped to fund conservative campaigns. The alliance was successful in maintaining conservative control of Texas politics for many years, but it eventually began to fracture in the 1960s as the civil rights movement gained momentum and more progressive voices began to emerge.
Overall, the Shiver-Carrillo alliance played a significant role in shaping Texas politics during the 1940s and 1950s, and it remains an important chapter in the state's political history.
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Ahmed is the owner of a small U.S. shoe manufacturing business. He knows he could export some of his shoes, but he does not know if they fit other markets. Also, he cannot afford to hire an international trade expert. What does this situation demonstrate
Ahmed's situation demonstrates the potential barriers that small businesses may face when trying to enter international markets.
Without the resources to hire an international trade expert or conduct extensive market research, it can be challenging to assess the demand and suitability of their products in other countries.
This highlights the importance of having access to information and resources to help small businesses expand their reach and grow their businesses internationally.
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T/F From The Secret to Being Creative: The author states to be creative you should avoid external ideas and input and try and find your inspiration from within.
The correct answer is False. In The Secret to Being Creative, the author does not state that one should avoid external ideas and input. Rather, the author emphasizes the importance of being open to external ideas and using them as inspiration for one's own creative process.
The author suggests that by looking beyond oneself and seeking out new perspectives and experiences, one can expand their creative potential. However, the author also notes the significance of finding inspiration from within and tapping into one's own unique perspective and creativity. Ultimately, the key to being creative is a balance between taking in external ideas and using them to fuel one's own creative process, while also staying true to one's own unique perspective and creativity.
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T/F. Bonds often appreciate in value, especially when interest rates are dropping.
The statement given "Bonds often appreciate in value, especially when interest rates are dropping." is true because bonds often appreciate in value, especially when interest rates are dropping.
When interest rates decrease, the value of existing bonds tends to rise. This relationship is due to the inverse correlation between bond prices and interest rates. When interest rates decline, newly issued bonds offer lower yields compared to older bonds with higher coupon rates.
As a result, investors are willing to pay a premium for these older bonds with higher coupon rates, which drives up their prices. This price appreciation benefits bondholders, as they can sell their bonds in the secondary market at a higher value. Therefore, when interest rates are dropping, it is generally expected that bonds will appreciate in value.
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Pharoah Company purchases $590 of merchandise on credit. Using the periodic inventory approach, Pharoah would record this transaction as:
The entry would show that Pharoah Company has purchased $590 worth of merchandise on credit, and it has increased both the purchases and inventory accounts.
If Pharoah Company uses the periodic inventory approach, the purchase of $590 worth of merchandise on credit would be recorded as follows:
1. First, the transaction would be recorded in the purchases account. This account is used to track the cost of merchandise that is purchased for resale.
2. Next, the amount of the purchase would be recorded as a debit to the merchandise inventory account. This account is used to track the cost of goods that are available for sale.
3. Finally, the amount of the purchase would be recorded as a credit to accounts payable. This account is used to track the amount of money owed to suppliers for purchases made on credit.
So, the journal entry for this transaction would be:
Debit Purchases account for $590
Credit Merchandise Inventory account for $590
Credit Accounts Payable account for $590
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The SBA determines whether a business is considered "small" only after analyzing how a particular business measures up compared to other businesses in its _
The SBA determines whether a business is considered "small" only after analyzing how a particular business measures up compared to other businesses in its industry or sector.
The SBA uses size standards based on the North American Industry Classification System (NAICS) to determine if a business qualifies as small. These standards are based on factors such as number of employees, annual revenue, and industry-specific characteristics.
It is important for businesses to know their NAICS code and understand the size standards for their industry in order to determine if they qualify as a small business for SBA programs and contracts.
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A tax-deferred retirement plan available to small businesses is a
A tax-deferred retirement plan available to small businesses is a "simplified Employee Pension (SEP) IRA".
A Simplified Employee Pension (SEP) IRA is a tax-deferred retirement plan available to small businesses. It allows employers to make contributions to their employees' retirement accounts on a tax-deductible basis. SEP IRAs offer flexibility and simplicity, making them a popular choice for small businesses that want to provide retirement benefits to their employees without the administrative complexity of other retirement plans.
Contributions to SEP IRAs grow tax-deferred until withdrawal, allowing the funds to potentially grow faster over time. Employees are responsible for managing their own SEP IRA accounts and have the ability to contribute to their own retirement savings within certain limits set by the IRS.
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A necessary and invaluable aid to entrepreneurs is a competent, experienced _ who knows and understands small business. This person can help with leases, contracts, partnership agreements, and protection against liabilities
A necessary and invaluable aid to entrepreneurs is a competent, experienced lawyer who knows and understands small businesses. This person can be instrumental in ensuring that entrepreneurs are well-informed and well-protected in their business ventures.
A small business lawyer can provide valuable guidance and support in matters related to leases, contracts, partnership agreements, and protection against liabilities. They can assist with drafting contracts and agreements that are tailored to the unique needs of the business, while also ensuring that they are legally sound and enforceable.
Additionally, a small business lawyer can help entrepreneurs navigate complex legal issues such as intellectual property, employment law, and regulatory compliance. By working closely with a small business lawyer, entrepreneurs can minimize risks and maximize opportunities for success, allowing them to focus on what they do best - building and growing their businesses.
Overall, having a competent and experienced lawyer on their side can be a game-changer for entrepreneurs looking to establish a strong foundation for their businesses.
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Products and services are often evaluated by the size and direction of the gap between ________.
the price of the final product and the company's marketing expenditures consumer expectations and objective performance the cost of production and the price at sale consumer expectations and product cost the target market and the income of the average consumer
Products and services are often evaluated by the size and direction of the gap between B: consumer expectations and objective performance.
When evaluating products and services, one important aspect to consider is the alignment between consumer expectations and the actual performance of the product or service. The size and direction of the gap between these two factors can provide valuable insights into how well the product or service meets consumer expectations. If the product or service exceeds consumer expectations, it indicates a positive performance.
On the other hand, if there is a significant gap indicating that the product or service falls short of consumer expectations, it may require improvements or adjustments to better meet customer needs. This evaluation helps businesses identify areas for improvement and make informed decisions to enhance customer satisfaction and overall performance.
Option B is answer.
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