When comparing an organization's current performance to that of the prior year, an internal auditor found that:
✑ Total labor costs had increased.
✑ More overtime costs had been incurred.
✑ The total number of workers had increased.
✑ Net income was 10 percent lower.
Based solely on this information, which of the following is a valid conclusion?
The valid conclusion based on the provided information is that net income per worker decreased. The increase in total labor costs, more overtime costs, the increased number of workers, and a 10 percent lower net income logically lead to the conclusion that with more workers and higher costs, the net income per worker would have decreased.
Why not D?