Final answer:
Sales is the factor not considered in rating workers' compensation insurance. This type of insurance is rated based on job classification, payroll, and loss experience. Sales figures are irrelevant to the potential risk and costs of workplace injuries.
Step-by-step explanation:
The factor not typically considered in rating workers' compensation insurance is B) Sales. The main factors involved in determining workers' compensation insurance rates are A) Job classification, which relates to the level of risk associated with a particular job, C) Payroll, which reflects the total amount of money that a company pays to its employees and is used as a basis for premium calculations, and D) Loss experience, which considers the history of claims and injuries within a company to assess the risk and potential cost of future claims.
Workers' compensation is an insurance system in which employers are legally required to pay into state-run funds to cover benefits for workers injured on the job. The factors like job classification, payroll, and loss experience directly relate to the likelihood and potential costs of worker injuries, whereas sales figures do not typically impact this type of insurance.