On july 1, 2017, torvill construction company inc. contracted to build an office building for gumbel corp. for a total contract price of $1,672,000. on july 1, torvill estimated that it would take between 2 and 3 years to complete the building. on december 31, 2019, the building was deemed substantially completed. following are accumulated contract costs incurred, estimated costs to complete the contract, and accumulated billings to gumbel for 2017, 2018, and 2019.

During a meeting, tammy, a branch manager for usa bank, pointed to the corporate organization chart on the wall. tammy remarked that "these people provide advice, recommendations, and research for us, and they are indicated with a dotted line. laura (our ceo) and the vice presidents of our organization are up here, indicated on the organization chart by a solid line vertical line." are indicated on the organization chart by a solid line and are indicated by a dotted line. a. line managers; temporary personnel b. line managers; personnel in training c. staff personnel; vital personnel d. line managers; part-time personnel e. line managers; staff personnel