A client asks Term Technologies to complete a project that involves working with a software tool called ELIM, which is new to the company. The training manager in Term Technologies's HR department begins by conducting a needs assessment. Which method will the training manager use to identify individuals' needs and readiness for training?

a. person analysis
b. organization analysis
c. task analysis
d. trend analysis
e. regression analysis

Mesa company produces wooden rocking chairs. the company has two production departments, cutting and assembly. the wood is cut and sanded in cutting and then transferred to assembly to be assembled and painted. from assembly, the chairs are transferred to finished goods inventory and then are sold.mesa has compiled the following information for the month of february: cutting department assemblydepartmentdirect materials $ 73,000 $ 13,000direct labor 73,000 108,000applied manufacturing overhead 159,000 171,000cost of goods completed and transferred out 233,000 255,000required: 1, 2, 3, & 4. prepare journal entries for the transactions in the cutting and assembly departments of mesa company. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)