Which of the following is an example of nonfinancial operating measures?

	a.	Payables turnover ratios
	b.	Personnel turnover ratios
	c.	Non-operating ratios
	d.	Activity ratios

Which of the following is NOT an example of a difference between the income statement of a service organization and the income statement of a manufacturing organization?

A service company will never have work in process.

The service company will not have a finished goods inventory.

Fulfillment costs may be added to cost of goods sold of a service company.

Research and development expenses are not usually a major component of a service organization.