Final answer:
The turnover rate for the last 12 months is approximately c. 26%.
Step-by-step explanation:
To calculate the turnover rate, we need to divide the number of employees who have been terminated and replaced in the last 12 months by the total number of positions in the food service department. In this case, the turnover rate would be:
Turnover Rate = (Number of Employees Terminated and Replaced / Total Number of Positions) x 100%
Substituting the given values:
Turnover Rate = (23 / 90) x 100%
Turnover Rate = 25.56%