The correct answer is Option B , which reflects the appropriate workforce planning formula used to calculate the number of sales positions required to meet a desired sales goal, taking into account existing staff.

At the SPHR level, this question tests quantitative workforce planning and demand forecasting , a critical competency in Talent Planning and Acquisition. The goal is to determine how many sales representatives are required based on productivity assumptions and then adjust for current headcount.

From the data provided:

Desired sales goal: $6,000 per month

Orders per representative: 200 per month

Price per order: $3.00

Current sales representatives: 4

First, calculate the monthly revenue generated by one sales representative :

200 orders × $3.00 = $600 per representative per month

Next, calculate the total number of representatives required to meet the sales goal:

$6,000 ÷ $600 = 10 total representatives required

Because the organization already has 4 current sales representatives , the formula must subtract the existing headcount to determine additional positions needed :

10 − 4 = 6 additional sales representatives

Option B correctly represents this logic mathematically:

6,000 ÷ (200 × 3) − 4

The other options incorrectly reverse the formula or subtract values in a way that does not align with workforce demand logic, resulting in invalid staffing conclusions.

The SPHR Exam Content Outline emphasizes that effective workforce planning must:

Translate business goals into productivity assumptions

Use mathematically sound formulas

Account for current workforce supply

Option B is the only choice that satisfies all three requirements.

==============