Employees at CyberTech perform repetitive jobs that have resulted in boredom as well as repetitive strain injury. Technology makes it difficult to combine existing jobs, but the company wants to make employees more multiskilled. Which of the following would best help CyberTech to improve this situation?
A. Encourage employees to engage in mental imagery.
B. Introduce job specialization.
C. Introduce a gainsharing plan for all production employees.
D. Introduce job rotation.
E. Introduce job enrichment by having each employee produces the entire product rather than a small part of it.

Tri fecta, a partnership, had revenues of $369,000 in its first year of operations. the partnership has not collected on $45,000 of its sales and still owes $39,500 on $155,000 of merchandise it purchased. there was no inventory on hand at the end of the year. the partnership paid $27,000 in salaries. the partners invested $48,000 in the business and $23,000 was borrowed on a five-year note. the partnership paid $2,070 in interest that was the amount owed for the year and paid $9,500 for a two-year insurance policy on the first day of business. compute net income for the first year for tri fecta.