Athena Company provides employee health insurance that costs $16,000 per month. In addition, the company contributes an amount equal to 4% of the employees' $160,000 gross salary to a retirement program. The entry to record the accrued benefits for the month would include a:

Specialization—the division of labor—enhances productivity and efficiency by a) allowing workers to take advantage of existing differences in their abilities and skills. b) avoiding the time loss involved in shifting from one production task to another. c) allowing workers to develop skills by working on one, or a limited number, of tasks. d)all of the means identified in the other answers.