BigBiz, Inc., a firm with global operations, has developed a training program for compliance with company policy and international laws regarding hiring practices. The company believes it can treat the cost of this training as an engineered cost. The following data were extracted from documents addressing the training plan and from records regarding actual performance:

Planned volume of training

21,600 employees

Total budgeted trainer days

120

Actual volume of training

24,800 employees

Actual trainer days

130

Required:

a. Calculate the degree of effectiveness of the training relative to number of employees trained.

b. Calculate planned efficiency for the trainers.

c. Calculate the actual efficiency of the trainers.

d. Comment on the performance of the trainers.