Brian, the Director of Compensation, Has Been Asked by the Board

Multiple Choice

Brian, the director of compensation, has been asked by the board of directors to present the "employee cost factor" at the next board meeting. Which of the following calculations does Brian need to do?

A) revenue minus operating expense minus pay and benefits equal adjusted profit divided by pay and benefits
B) total pay and benefits expenditures
C) revenue minus operating expense minus pay and benefits equal adjusted profits divided by FTEs
D) total compensation and benefits divided by FTEs