A company pursuing a cost leadership strategy Select one: A. will likely emphasize hiring new employees with desired skill rather than providing training to existing employees B. will emphasize training employees to deliver high quality products and services C. will emphasize training employees to deliver high quality products D. will use training to build knowledge, skill and attitudes so employees can work quickly without waste.

As a result of a thorough physical inventory, waterway company determined that it had inventory worth $320200 at december 31, 2020. this count did not take into consideration the following facts: walker consignment currently has goods worth $47400 on its sales floor that belong to waterway but are being sold on consignment by walker. the selling price of these goods is $75900. waterway purchased $21900 of goods that were shipped on december 27, fob destination, that will be received by waterway on january 3. determine the correct amount of inventory that waterway should report.