The chart lists the comments written by an interviewer who is trying to find workers to fill positions in manufacturing.

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comments from interviewer

applicant 1
–has a mathematical background
–reference said applicant shows up for work consistently and on time
–past work experience includes jobs where applicant stood for long periods of time

applicant 2
–took a training course on cad
–reference said applicant works well with others
–designed new products using knowledge of manufacturing processes

applicant 3
–can keep a budget and uses critical thinking skills to develop cost-saving mechanisms
–reference said applicant was very organized and always met deadlines
–great leadership and communication skills

applicant 4
--very creative
–reference said applicant was diligent and precise when doing laboratory work
–impressive research skills and critical thinking skills

which best describes the career each applicant is qualified for?

a. applicant 1: production; applicant 2: manufacturing production process development; applicant 3: logistics and inventory control; and applicant 4: health, safety, and environmental assurance.

b. applicant 1: maintenance, installation, and repair; applicant 2: quality assurance; applicant 3: production; and applicant 4: health, safety, and environmental assurance.

c. applicant 1: health, safety, and environmental assurance; applicant 2: production; applicant 3: logistics and inventory control; and applicant 4: maintenance, installation, and repair.

d. applicant 1: logistics and inventory control; applicant 2: health, safety, and environmental assurance; applicant 3: production; and applicant 4: quality assurance.

Selected information about income statement accounts for the reed company is presented below (the company's fiscal year ends on december 31): 2018 2017sales $ 4,400,000 $ 3,500,000cost of goods sold 2,860,000 2,000,000administrative expenses 800,000 675,000selling expenses 360,000 312,000interest revenue 150,000 140,000interest expense 200,000 200,000loss on sale of assets of discontinued component 50,000 —on july 1, 2018, the company adopted a plan to discontinue a division that qualifies as a component of an entity as defined by gaap. the assets of the component were sold on september 30, 2018, for $50,000 less than their book value. results of operations for the component (included in the above account balances) were as follows: 1/1/18-9/30/18 2017 sales $ 400,000 $ 500,000 cost of goods sold (290,000 ) (320,000 )administrative expenses (50,000 ) (40,000 )selling expenses (20,000 ) (30,000 )operating income before taxes $ 40,000 $ 110,000 in addition to the account balances above, several events occurred during 2018 that have not yet been reflected in the above accounts: a fire caused $50,000 in uninsured damages to the main office building. the fire was considered to be an infrequent but not unusual event.inventory that had cost $40,000 had become obsolete because a competitor introduced a better product. the inventory was sold as scrap for $5,000.income taxes have not yet been recorded.required: prepare a multiple-step income statement for the reed company for 2018, showing 2017 information in comparative format, including income taxes computed at 40% and eps disclosures assuming 300,000 shares of common stock. (amounts to be deducted should be indicated with a minus sign. round eps answers to 2 decimal places.)