Because Mr. Reuben is concerned about employee turnover, including a plan that includes years of service would serve as an incentive for employees to remain with the organization.

Pension benefit plan

Explanation:

A pension benefit plan is one where an employee promises to make a lump payment or a series of payments to an employee on retirement.

There is a guaranteed payment for the employee upon retirement.

It includes employee's pay, years of employment, and age at point of retirement.

As the pension benefit plan takes into consideration the number of years served by the employee it will be a perfect fit for Mr. Reuben's staff.

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.