The HR expense factor is equal to .
A) revenue minus operating expense minus compensation and benefit cost divided by the total number of full-time equivalents (FTE)
B) revenue divided by the total number of full-time equivalents (FTE)
C) advertising plus agency fees plus employee referrals plus travel costs of applicant plus relocation costs plus recruiter pay and benefits divided by number of hires
D) total days elapsed to fill requisitions divided by the number hired
E) HR expense divided by the total operating expense
Correct Answer:
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