Given,
Company A: the range of the salaries is $60000 and the mean salary is $22000.
Company B: the range of the salaries is $58000 and the mean salary is $29000.
Company C: the range of the salaries is $67000 and the mean salary is $27000.
Company D: the range of the salaries is $63000 and the mean salary is $28000.
Required
The company have least average salary and least variability.
a) From the given data, it is clearly seen that the company that have the lowest salary is $22000.
Hence, the company that have the lowest salary is Company A.
b)From the given data, it is clearly seen that the company that have the least salary variability is $58000.
Hence, the company that have the least salary variability is Company B.