(Solved by Humans)-Problem 14-46 COST SEPARATION About eight years ago, Kicker faced the problem of rapidly...

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Problem  14-46  COST SEPARATION About eight years ago, Kicker faced the problem of rapidly increasing costs associated with workplace accidents. The costs included the following:   State unemployment insurance premiums $100,000 Average cost per injury $1,500 Number of injuries per  year 15 Number of serious injuries 4 Number of workdays lost 30 A safety program was implemented with the following features: hiring a safety director, new employee orientation, stretching required four times a day, and system- atic monitoring of adherence to the program by directors and supervisors. A year later, the indicators were as follows:   State unemployment insurance premiums $50,000 Average cost per injury $50 Number of injuries per  year 10 Number of serious injuries 0 Number of workdays lost 0 Safety director’s starting salary $60,000             Required: 1.        Discuss the safety-related costs listed. Are they variable or fixed with respect to speak- ers sold? With respect to other independent variables (describe)? 2.        Did the safety program pay for itself? Discuss your reasoning.