The total direct-labor cost for the year is $937,500 and the total cost of direct material used during the year is $812,500
Direct-labor cost:
Direct labor cost refers the wages that are incurred in order to produce goods or provide services to customers.
Given,
McAllister employs a normal costing system ‐ actual direct materials, actual direct labor and applied overhead added to work in process.
Here we need to calculate the the total direct-labor cost for the year and Calculate the total cost of direct material used during the year.
While we looking into the given question, we have identified that following,
The total manufacturing costs = $2,500,000
Cost of goods manufactured = $2,425,000.
The applied manufacturing overhead is calculated as,
=> 30% x Total manufacturing costs
=> 30% x $2,500,000 = $750,000
Manufacturing overhead applied at a rate of 80% of direct labor costs.
Here we know that, January 1 work in process was 75% of December 31 work in process.
So, the total direct labor cost for the year is calculated as,
=> $750,000 (applied overhead) = 80% of direct labor costs
=> Direct labor costs = $750,000 ÷ 80%
=> Direct cost = $937,500
Similarly, the total direct materials used during the year
=> Total costs = Direct materials + Direct labor + Applied overhead
=> $2,500,000 = Direct materials + $937,500 + $750,000
=> Direct materials = $2,500,000 ‐ $937,500 ‐ $750,000
=> Direct material = $812,500
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b. if connie receives a 5 percent profits interest only, how much income must she report, and what is her tax basis in the llc interest?
Connie must report her income as $0 and her tax basis in the LLC interest is $1,250, when the current fair market value of Winterhaven's capital is $270,000.
LLC Interest or membership interest is ownership in a limited liability company or LLC. LLC interest is a percentage of the company's capital in its LLC agreement.
Because Connie received compensation in a form of 5% profits interest. Hence, she will not report any income. The tax basis will be equal to her share of LLC debt, which is 5%. BC debt is nonrecourse allocated using profits interest:
BC debt = 5% x %25,000 (A/P)
BC debt = $1,250
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Complete Question:
Connie recently provided legal services to the Winterhaven LLC and received 5 percent interest in the LLC as compensation. Winterhaven currently has $43,000 of account payable and no other debt. The current fair market value of Winterhaven's capital is $270,000.
b. If Connie receives a 5 percent profits interest only, how much income must she report and what is her tax basis in the LLC interest?
Income _____
Tax basis _____
if a government were to regulate a monopolistically competitive market by setting a single price, which of the following would result from that action?
A monopolistically competitive market by setting a single price, the following would result from that action.
1. The government would be creating a monopoly and reducing the number of firms in the market.
2. Prices would be set below the market equilibrium price, resulting in a shortage of the good.
3. Prices would be set above the market equilibrium price, resulting in a surplus of the good.
4. Prices would be set at the market equilibrium price, resulting in a balanced market.
What is monopolistic?
When a large number of businesses provide rival goods or services that are comparable but imperfect substitutes, monopolistic competition exists. A monopolistic competitive industry has low entry requirements, and decisions made by any one firm need not directly affect those of its rivals. The pricing and marketing choices made by the rival companies serve as their points of differentiation. Between a monopoly as well as perfect competition, monopolistic competition exists, combines aspects of both, and includes businesses with comparable but distinct product offerings. Industries to monopolistic competition include those in restaurants, salons, household goods, and clothing. Numerous rival businesses compete to sell, market, and price goods like dish soap and hamburgers.
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employers make payroll tax deposits to a federal reserve bank (or authorized financial institution) for:
Answer:
Explanation:
Employers make payroll tax deposits to a federal reserve bank (or authorized financial institution) for employee federal income tax withholdings.
What is Employee Federal Income Tax Withholdings ?
For employees, withholding refers to the amount of federal income tax holded back from their paycheck. The amount of income tax the employer holds back from an employee regular pay is primarily dependent on two items namely the amount they earn.
When does an Employee needs to check Tax Withholding?
An employee is required to check tax withholding when they have a major life change such as new job or other paid work, changes in major income tax, marriage, child birth, purchases of home.
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enchanted toys inc., an american toy manufacturing firm, splits up the process of creating a toy into a series of smaller tasks. each task is performed by a group of people who are specialized in that task. in this example, enchanted toys inc. uses which of the following processes? group of answer choices division of labor unity of command decentralization vertical linkages
Division of labor, or the split of a work process into a number of jobs, each of which is carried out by a different individual or group of people.
What is a good illustration of division of labor?One of the fundamental organizational concepts of the assembly line, it is most frequently used in systems of mass manufacturing.The assembly line found in most manufacturing facilities is an illustration of the division of labor.On an assembly line, each worker has a task to perform before the product moves on to the following station.The product is transferred between stations while each station's employee repeatedly completes the same duty.The separation and specialization of tasks in manufacturing is primarily driven by the rise in productivity. The technical or detailed division of labor is this type.Skilled, unskilled, semi-skilled, and professional labor are the four categories of labor in economics.The active labor force is made up of these four different sorts of work.To learn more about Division of labor refer
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lincoln has a $100,000 life insurance policy and names his daughter venus as the beneficiary. when lincoln dies, the insurance company refuses to pay venus the $100,000. can she sue them to recover the money?
Yes, because she is an intended beneficiary.
An insurance policy is a prison settlement between the coverage company (the insurer) and the individual(s), enterprise, or entity being insured (the insured). studying your policy enables you to verify that the policy meets your needs and that you apprehend your and the coverage company's duties if a loss takes place. In coverage, the insurance policy is a contract between the insurer and the policyholder, which determines the claims that the insurer is legally required to pay. In trade for an initial charge, called the top class, the insurer promises to pay for loss as a result of perils included beneath the policy language.
There are, but, four types of coverage that maximum financial specialists propose all of us have: lifestyles, health, automobile, and long-time period disability."
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If a multinational firm is unable to understand how the acquired company's assets would fit with their own lines of business, this can lead to a) expansion; b) divestiture; c) cost savings; d) acquisition
If a multinational firm is unable to understand how the acquired company's assets would fit with their own lines of business, this can lead to divestiture. Correct answer: letter B.
This is because the multinational firm will not be able to generate the synergies that are necessary to make the acquisition successful.
The Importance of Understanding How Acquired Assets Fit with a Multinational Firm's BusinessIn today's business world, multinational firms are increasingly looking to expand their operations through acquisitions. However, in order to be successful, it is crucial that these firms understand how the acquired company's assets will fit with their own lines of business. If this is not done, it can lead to divestiture.
There are many reasons why it is important for a multinational firm to understand how the assets of an acquired company will fit with its own business. First, without this understanding, the firm will not be able to generate the synergies that are necessary to make the acquisition successful. Second, without this understanding, the firm may not be able to properly integrate the acquired company's assets into its own operations. This can lead to inefficiencies and, ultimately, to a loss of competitiveness.
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some examples of grievances might include all except which of the following
A- one employee was promoted over another even though he had seniority
B-an employee doesn't have the tools needed to perform his or her job as outlined in the contract
C-an employee was determined all the determination violated the rules of the contract
D- an employee wants additional days off above the contract number due to family emergency
Answer:
D. An employee wants additional days off above the contract number due to family emergency.
which is an activity associated with accounting?
The activity associated with accounting is Summarizing and interpreting company financial information.
What is accounting?The process of logging and compiling financial and economic transactions, then examining, confirming, and reporting the findings is called accounting.
Accounting is significant because it preserves a systematic record of the financial data for the company. Users can compare current financial information to past data by using records that are up to date.
Administration accounting and financial accounting are two important branches of accounting that help in different sectors.
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problems in this exercise refer to the following instruction sequences: a. lw $1,40($2) add $2,$3,$3 add $1,$1.$2 sw $1,20( $2 l a) find all data dependences in this instruction sequence
All data dependences in this instruction sequence:L1: lw $1, 40($2) ($1) L1 to L3 ($1) L1 to L3.
Instruction sequence: RAW WAR
WAW
L1: lw $1, 40($2) ($1) L1 to L3 ( ($1)L1 to L3
L2: add $2, $3, $3 ($2) L2 to L3, L4
L3: add $1, $1, $2 ($1) L3 to L4
L4: SW $1, 20($2)
An instruction is a fixed of codes that the pc processor can understand. The code is typically in 1s and 0s, or machine language. It consists of commands or obligations that control the movement of bits and bytes within the processor. an instance of a few practice sets − add − add numbers collectively.
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the accentuate consulting firm has eight projects for which it has contracted with clients to develop computer systems and software. the firm has 35 team members it can assign to the projects. the firm has developed the following profit functions for each project, where xi equals the number of team members assigned to a project: these functions take into account the project completion time, cost, and probability of successful completion based on the number of team members assigned. the functions reflect the fact that profit increases but at a decreasing rate as team members are assigned. thus, as additional team
Project requirements are the elements, duties, and activities that must be carried out in order for a project to be deemed successful. They establish a clear set of guidelines for everyone to follow and specify the various objectives for stakeholders to meet.
If success depends on innovation, a project manager's most crucial duty is to foster an environment in which the team can innovate. To achieve this, the project manager must keep in constant contact with the team and key stakeholders, concentrate on finding solutions to issues, and leave room for mistakes. A project manager creates the project roadmap during the project planning stage of project management. This roadmap includes the project plan, project scope, project schedule, project constraints, work breakdown structure, and risk
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if bank a borrows $5 million from bank b, what happens to the reserves in bank a? in the banking system? please explain
Less money may be lent by a bank the higher the reserve requirement, but this extra cash also helps the bank avoid failure and strengthens its balance sheet.
Briefing:-Nevertheless, monetary policy is deemed contractionary when the reserve ratio rises and expansionary when it falls.
What should a bank do if its required reserve ratio is 10% and deposit outflow is $50 million?A 10% reserve, or $20 million, would be necessary. The balance will be $150 million and the necessary reserves will be $15 million if $50 million in deposits leave the bank. Because of the bank manager's remaining extra reserves, nothing would need to be done.
How would the monetary base be affected if you take out $100 from your checking account?Because both cash and the amount in a checking account are included in the money supply. As a result of this transaction, there will be a $100 rise in cash and a $100 drop in the bank account. As a result, there won't be any changes to the money supply.
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while the domestic airline industry is in the maturity stage of the industry life cycle, the pet clothing industry is in its growth stage. which of the following can be inferred from the given data?
While there is no overcapacity in the domestic aviation sector, new players will enter the pet clothing market.
A later stage in the industry lifecycle is the mature industry phase. Compared to younger sectors, mature industries often have larger, more established, and more lucrative enterprises. There may be a shake-out at the beginning of the mature period that separates successful from failing businesses.
The second of five crucial phases in the life cycle of a corporation is the development stage, sometimes known as the growth and expansion stage. Further stages of the life cycle include launch, shake-out, maturity, and decline. Sales for a startup will significantly increase during this phase. Businesses start to make a profit at this point.
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A ________ is a series of sequential steps a manager uses to respond to a structured problem.
A procedure is a series of sequential steps a manager uses to respond to a structured problem.
What is a sequential decision problem?Before making a final decision, the decision maker makes successive observations of a process. Each observation has an implicit or explicit cost in most sequential decision problems.
The procedure is defined as an official and established method that everyone must follow in order to complete a task. It entails a set of sequential steps taken by managers or individuals in order to respond to or handle structured problems.
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which characteristics must an organization have in order to be classified as a criminal street gang? check all that apply.
The term “gang” refers to any observable club or organisation that exists and participates in criminal or antisocial behaviour that disturbs society or the learning environment.
An organisation must exhibit the following characteristics in order to be classified as a criminal street gang taking part in criminal activity with five or more people having a similar name.possessing a distinctive mark or sign.The National Institute of Justice identified the following characteristics Involvement in illegal action involving five or more people, discernible overt or covert leadership,Organisational design.Utilization of a common name or other identifying signs or symbols by five or more participants. Participation either individually or collectively in a pattern of criminal activity.Having five or more members who share an identifiable sign or emblem and engaging in criminal conduct are requirements for an organisation to be categorised as a criminal street gang.
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which of the following is not a way that the government finances fiscal policy? sale of treasury securities rolling over debt printing money tax revenue
Printing money is not a way that the government finances fiscal policy.
What is fiscal policy?Fiscal policy is the use of public expenditure and taxation to affect the economy, particularly macroeconomic conditions. These include employment, inflation, economic expansion, and the total demand for goods and services.The government may reduce tax rates or boost spending during a recession to boost demand and the economy. On the other hand, it can increase rates or reduce spending to slow down the economy in order to battle inflation.Monetary policy, which is implemented by central bankers rather than elected government officials, is sometimes contrasted with fiscal policy.Fiscal policy refers to the use of government spending and tax policies to influence economic conditions.Hence, Printing money is not a way that the government finances fiscal policy
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The average starting salary for a college graduate is approximately $55,000. What percentage of student loan borrowers have less than $60,000 in debt?.
The percentage of student loan borrowers who owe less than $60, 000 in debt is more than 75%.
How many people owe student loans in the United States?Due to the high cost of getting a college education, the majority of people seem to turn to student loans to fund their college education. As a result of this, more than 25 million Americans have student loan balances of varying sums.
Most student loans are in the range of $10, 000 and $20, 000 with around 8 . 5 million people owning less than $5, 000. However, the percentage who owe less than $60, 000 are more than 75%.
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. If two random samples of sizes 30 and 36 are selected independently from two populations with means 78 and 85, and standard deviations 12 and 15, respectively, then the standard error of the difference between stack x subscript 1 with bar on top and stack x subscript 2 with bar on top is
If two random samples of sizes 30 and 36 are selected independently from two populations with means 78 and 85, and standard deviations 12 and 15, respectively, then the standard error of the difference between stack x subscript 1 with the bar on top and stack x subscript 2 with the bar on top is 0.982
What is the standard error?Generally, When trying to determine both the average and the spread of a distribution, the two most relevant measurements are the mean and the standard deviation. These are essential in order to transform a score into its standard equivalent.
Two independent random samples with sizes of thirty and thirty-six are drawn from two populations with means of seventy-eight and eighty-five and standard deviations of twelve and fifteen respectively.
The following formula may be used to calculate the chance that the mean of the first sample will be higher than the mean of the second sample:
[tex]\begin{aligned}&P\left(\bar{X}_1 > \bar{X}_2\right)=P\left(\left(\bar{X}_1-\bar{X}_2\right) > 0\right) \\&=P\left(\frac{\left(\bar{X}_1-\bar{X}_2\right)-\left(\mu_1-\mu_2\right)}{\sqrt{\frac{\sigma_1^2}{n_1}+\frac{\sigma_2^2}{n_2}}} > \frac{0-\left(\mu_1-\mu_2\right)}{\sqrt{\frac{\sigma_1^2}{n_1}+\frac{\sigma_2^2}{n_2}}}\right) \\\\&=P\left(Z > \frac{0-(78-85)}{\sqrt{\frac{(12)^2}{30}+\frac{(15)^2}{36}}}\right) \\&=P(Z > -2.10579) \\&\end{aligned}[/tex]
=1−0.018
=0.982
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flores floral announces a major expansion which causes both the price of its stock and the volatility of the stock price to increase. how will these two reactions affect the value of put options on this stock?
When flores floral announces a major expansion which causes both the price of its stock and the volatility of the stock price to increase then the value of put option on this stock will decrease.
Put options are a type of option that increases in value as a stock falls. A put allows the owner to lock in a predetermined price to sell a specific stock, while put sellers agree to buy the stock at that price. The appeal of puts is that they can appreciate quickly on a small move in the stock price, and that feature makes them a favourite for traders who are looking to make big gains quickly.
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calculate the amount of depreciation to report during the year ended december 31 for equipment that was purchased at a cost of $66,000 on october 1. the equipment has an estimated residual value of $1,000 and an estimated useful life of five years or 20,000 hours. required: assume the equipment was used for 1,000 hours from october 1 to december 31 and the company uses (a) straight-line, (b) double-declining-balance, or (c) units-of-production depreciation. (do not round intermediate calculations.)
Answer:
Explanation:
a) Straight line depreciation for 3months
=(Cost - Salvage value) * 3months
Number of useful life * 12 months
Straight line depreciation for 3months
=($66,000 - $1,000) * 3months
5 years
= 195000
60
= $3250
double declining rate = 2 * straight line depreciation rate
double declining rate= 2* (100/5)
double declining rate= 40%
therefore,
double declining balance depreciation for 3 months=
cost * double declining rate * 3 months
12 months
= $ 66000 * 40% * 3 months
12 months
= $ 6600
units of production depreciation = ( cost - salvage value) * actual hours
estimated useful life
= ($66000 -$1000) *1000 hours
20000 hrs
= $3250
Which of the following statements is correct?
All complete portfolios on the capital allocation line has the same Sharpe ratio
Short selling the risk-free asset is equivalent to lending money at the risk free rate
In a portfolio, asset weights must sum up to 0
the capital allocation line is downward sloping
Since the tangent line from the risk-free rate to the efficient frontier taps the efficient frontier at portfolios that maximize the Sharpe ratio, these portfolios are known as tangency portfolios.
What is tangency portfolios?The goal of building a portfolio of assets using modern portfolio theory (MPT), also known as mean-variance analysis, is to maximize anticipated return for a particular degree of risk.
It formalizes and broadens the concept of diversity in investment, which holds that having a variety of financial assets reduces risk compared to holding a single type.
Its main conclusion is that an asset's risk and return should not be evaluated on its own, but rather in the context of the risk and return of the entire portfolio. It substitutes asset price variation for risk.
Given two portfolios with the same expected return, MPT posits that investors will choose the less risky one because they are risk averse. hence, an investor.
Hence, Since the tangent line from the risk-free rate to the efficient frontier taps the efficient frontier at portfolios that maximize the Sharpe ratio, these portfolios are known as tangency portfolios.
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you are the administrator for a small company. you need to create a new group for users in the sales department. you need to name the group sales.
You need to name the group sales as administrator as groupadd sales.
Who is an administrator?In some Commonwealth nations' constitutional practices, a person who performs duties akin to those of a governor or governor-general is referred to as an administrator (administrator of the government or officer managing the government). A high-ranking civilian official in the American federal government is referred to as an administrator in this country. An administrator is often a sub-cabinet person who is chosen by the US President with the US Senate's approval to lead a particular US government department. While some large agencies are stand-alone organizations, administrators frequently oversee those that are headquartered within specific cabinet departments, such as the Research and Innovative Technology Administration under the United States Department of Transportation (e.g., the United States Environmental Protection Agency).
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in 2020, angel corporation generated $75,000 in cash flow from operations. capital projects expenditures were $50,000, and dividends of $6,000 were paid. calculate free cash flow.
The free cash flow to Angel Corporation, given the cash flow from operations, capital project expenditures, and dividends, is $ 19, 000
How to find the free cash flow?The free cash flow that a company has, refers to the cash flow left when it has paid for the cost of equity and the expenses arising from capital expenditure.
This means that the free cash flow to Angel Corporation is:
= Cash flow from operations - Capital project expenditures - Dividends
= 75, 000 - 50, 000 - 6, 000
= $ 19, 000
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Making decisions about how threadless should allocate its resources to both current and future product innovations is a process known as.
Making decisions about how threadless should allocate its resources to both current and future product innovations is a process known as c. financial management.
In the field of business, financial management can be described as a way of assessing and managing the resources and revenue of a company such that the current and future products of the company can be predicted.
Financial management is a way through which strategic planning is done according to the innovations of a company. Financial management is a way that the resources of a company are utilized for the betterment of a resource.
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This action allows the stock to be purchased on the open market and gives investors a chance to get a return of cash. liquidation company registration
By taking this move, the stock can be bought on the open market and investors have an opportunity to get a cash payout. registration of a liquidation firm before an IPO. Thus, option (D) is correct.
What is the market?The entire number of buyers and sellers in the area or region under consideration is referred to as the market. Earth, as well as several nations, regions, states, and cities, may be the subject. The worth, expense, and cost of the goods traded depend on the forces of supply and demand in the market.
A public offering in which shares of a firm are sold to institutional investors and typically also to retail investors is known as an initial public offering (IPO) or stock launch. One or more investment banks typically underwrite an IPO and coordinate the shares' listing on one or more stock markets.
Therefore, Thus, option (D) is correct.
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walmart has central distribution centers where goods are received, stored, and prepared for reshipment. the activities involved in operating these distribution centers is called .
Walmart has central distribution centers where goods are received, stored, and prepared for reshipment. These activites in the distribution centers are called Cross-Docking.
Distribution center is a warehouse specialized for storing inventory products before being redistributed to retailers or other smaller warehouses. Distribution centers play a key part role for company's distribution chain bcecause it could reduce the shipping cost and eliminating taxes, duty, tariffs, or VAT charges.
Cross-docking is the pracatice of unloading the goods from inbound delivery and directly loading them onto the outbound vehicles. Cross-docking can eliminate the warehouse storage costs, space requirements and inventory handling.
Cross-docking strategy works best for fresh products or products with short life time, that has to be delivery in shortest time possible.
Wallmart is practicing cross-docking strategy by directly unloading the inbound logistic directly after they arrived at the distribution center. The products then will be regroupped with other products and loaded directly to the awaiting outbound trucks based on the order lists. Once the outbound trucks have fulfilled all its order lists, the truck will direcly leave the distribution center.
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data concerning bedwell enterprises corporation's single product appear below: selling price per unit $ 195.00 variable expense per unit $ 95.00 fixed expense per month $ 440,340 the unit sales to attain the company's monthly target profit of $26,000 is closest to: (do not round intermediate calculations.) multiple choice 4,663 2,391 4,403 4,909
The unit sales to attain the company's monthly target profit of $26,000 is closest to 4,663
Unit CM = Selling price per unit - Variable expenses per unit
= $195.00 per unit - $95.00 per unit
= $100.00 per unit
Unit sales to attain a target profit = (Target profit + Fixed expenses) ÷ Unit CM
= ($26,000 + $440,340) ÷ $100.00 per unit
= $466,340 ÷ $100.00 per unit
= 4,663 units
The price at which an investor will terminate a trade with a profit is known as a profit target. Investors and technical traders utilize profit targets as a component of numerous trading systems to control risk, and the profit objective can be set using a variety of methods or standards.
Fixed expenses are the antithesis of variable expenses. A variable cost could repeat every month. However, the amount you pay each month can vary from what you paid previously or what you'll spend going forward.
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the use of lifo in accounting for a firm's inventory: a. usually matches the physical flow of goods through the business. b. is usually used for internal management purposes. c. usually results in lower income taxes. d. none
The use of LIFO in accounting for a firm's inventory usually matches the physical flow of goods through the business.
How does LIFO appear?Consider that Company A sells 10 widgets. The first five widgets, which cost $100 each, were delivered two days ago. Just yesterday did the last five $200 apiece widgets arrive. The LIFO method of inventory management states that the last products received are the first to be released onto the market.
Why does LIFO beat FIFO?While FIFO prioritizes using up old stock first, LIFO uses the most current stock that is readily available. Despite the fact that FIFO is much more straightforward and easy to operate, LIFO reduces tax payments. The approach you choose, though, is entirely dependent on the type of business you run.
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gordon employs josh as an agent to sell gordon's house. when does this agency end if the agreement is silent?
Answer:
when the house is sold
Explanation:
because the price level does not affect the long-run determinants of real gdp, the long-run aggregate-supply is vertical. a. true b. false
It is completely correct and appropriate to mention that the aggregate supply in the long run is vertical on the graphical representation, as the price level is not affected by the determinants of the real GDP of an economy in the long run. Therefore, the statement given above holds true.
Real GDP of an economy can be referred to or considered as the value that discloses the total worth of finished goods and services produced in an economy, which is also adjusted against the prevailing rate of inflation in the economy, which usually are subjected to change in the long run.
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should private companies, corporations, and labor unions be able to give as much money as they want in support of candidates who are sympathetic to their interests?
The treasury funds of businesses, labor unions, or national banks may not be donated to campaigns. National banks and corporations with federal charters are not permitted to contribute to any election, whether it is a federal, state, or municipal one.
How come political campaigns require funding?Political parties must have access to funding in order to participate in the political process, as money is a prerequisite for democratic politics. Healthy competition cannot be stifled by regulation. Regulation is preferred because money is never a politically neutral element.
Is the amount that can be given to political campaigns capped?Additionally, each Senate candidate may receive a combined contribution from a national party committee and its senatorial campaign committee of up to $51,200 per campaign. In relation to any campaign for nomination for election or election to a federal office, a campaign may not accept more than $100 in cash from a single source.
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