Which of the following does NOT describe a legally defensible comment for employee evaluation and feedback?

A) "I gave you a 'Below Average' on your performance appraisal because you have a bad attitude."
B) "You missed three days last quarter, but you produced at 110% of your goal with an acceptable proportion of nonconforming units.
C) "As you know, it has been 12 months since your last appraisal."
D) "If you do not agree with this appraisal, do you understand the procedures for appeal?"
E) All of these are legally defensible.

The total amount of overhead applied in both departments to Job T924 is closest to:

A) $1,157
B) $548
C) $609
D) $1,705