Prepare HR Budget for Kramerica Industries. The company is considering a training program that will involve hiring a consultant for a fee of $10,000. The training program will be one day off-site training for 10 people. Each employee has to be paid for this day $120. The off-site conference booking fee is $2,000. The HR department found a catering company to provide food for $40/per person. Training materials and supplies will be another $20 / per person. Travelling expenses to and from the site are $50/per person. The company had to also buy tablets for every employee for $300 each. The benefits of the program are increased employee loyalty and better employee communication using the new technology and software. 1. Prepare the HR budget for this training program. (7 marks) 2. Provide 3 different possible metrics that might be impacted as a result of this training

Q3) Play Now sports manufactures plaques with Vladimir Guerrero Jr autograph stamped on them. Each plaque sells for $60. . Costs for Play Now include RENT $13,000 UTILITIES $12,000 INSURANCE $8,000 OFFICE STAFF SALARIES $12,000 MATERIAL COST FOR 1000 PLAQUES = $8,000 LABOUR COST FOR 1000 PLAQUES = $22,000 Calculate their TOTAL FIXED COSTS (2 marks) Calculate the VARIABLE COSTS PER PLAQUE (2 marks) Compute the break-even point in units and in dollars.(2 marks) Find the sales(in units) needed to earn a profit of $22,000 (2 marks) If they sold 4,000 plaques, what is their gross profit margin and net profit margin? (2 marks)