22. An employment contract is an agreement between the manager and top management designed to provide incentives for the manager to act: Group of answer choices Consistently with that of other managers. Independently to achieve the manager's objectives. Independently to achieve top management's objectives. Independently to achieve the customer's objectives.

Answers

Answer 1

Answer:

Independently to achieve top management's objectives.

Explanation:

A contract can be defined as an agreement between two or more parties (group of people) which gives rise to a mutual legal obligation or enforceable by law.

There are different types of contract in business and these includes: fixed-price contract, cost-plus contract, bilateral contract, implies contract, unilateral contract, adhesion contract, unconscionable contract, option contract, express contract, etc.

Hence, an employment contract is an agreement between the manager and top management designed to provide incentives for the manager to act independently to achieve top management's objectives because they are playing a fiduciary duty or role.


Related Questions

eating small amounts of sweet desserts can satisfy one's urge or craving for healthier food. true or false?​

Answers

Answer:

I think eating healthier food would be better. Eating sweet desserts would be healthier than eating a lot, but you should still cut down and eat healthier foods. False

Explanation:

The following data relate to Department no. 3 of Winslett Corporation: Segment contribution margin$540,000 Profit margin controllable by the segment manager 310,000 Segment profit margin 150,000 On the basis of this information, Department no. 3's variable operating expenses are: Multiple Choice Not determinable. $160,000. $80,000. $390,000. $230,000.

Answers

Answer:

$230,000

Explanation:

The Profit margin controllable by the segment manager contains only items directly controllable by the manager and this consists of variable costs. So deduct the profit margin controllable by the segment manager from segment contribution margin to arrive at Variable operating expenses.

Calculation of Variable operating expenses

Segment contribution margin                                               $540,000

Less Profit margin controllable by the segment manager ($310,000)

Variable operating expenses                                               $230,000

9. Calculating the price elasticity of supply Rajiv is a college student who lives in Chicago and does some consulting work for extra cash. At a wage of $40 per hour, he is willing to work 7 hours per week. At $50 per hour, he is willing to work 10 hours per week. Using the midpoint method, the elasticity of Rajiv's labor supply between the wages of $40 and $50 per hour is approximately , which means that Rajiv's supply of labor over this wage range is .

Answers

Answer:

PES = 1.59 elastic

Explanation:

Price elasticity of supply = percentage change in quantity supplied / percentage change in price

% change in quantity = (Q2 - Q1) / [(Q2 + Q1) / 2] = (10 - 7) / [(10 + 7) / 2] = 3 / 8.5 = 35.29%

% change in price = (50 - 40) / [(50 + 40) / 2] = 10 / 45 = 22.22%

PES = 35.29% / 22.22% = 1.59 elastic

Lindsey Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 5,000 units and of Product B is 2,000 units. There are three activity cost pools, with estimated total cost and expected activity as follows: Estimated Expected Activity Activity Cost Pools Overhead Cost Product A Product B Total Activity 1 $ 24,000 200 800 1,000 Activity 2 $ 36,900 750 150 900 Activity 3 $ 63,000 1,000 800 1,800 The overhead cost per unit of Product A under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)

Answers

Answer:

Results are below.

Explanation:

First, we need to calculate the activities rate:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Activity 1= 24,000 / 1,000= $24 per activity unit

Activity 2= 36,900 / 900= $41 per activity unit

Activity 3= 63,000 / 1,800= $35 per activity unit

Now, we can allocate costs to product A:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Activity 1= 24*200= $4,800

Activity 2= 41*750= $30,750

Activity 3= 35*1,000= $35,000

Total allocated costs= $70,550

Finally, the unitary cost:

Unitary cost= 70,550 / 5,000= $14.11

Cream 424,000 at $130 per gallon Liquid skim 344,500 at $115 per gallon The cost of purchasing 820,000 gallons of direct materials and processing it up to the split-off point to yield a total of 797,500 gallons of good product was $2,350,000. When using a physical-volume measure, what is the approximate amount of joint costs that will be allocated to cream and liquid skim

Answers

Question Completion:

Production:

Cream = 443,000 gallons

Liquid skim = 354,500 gallons

Total production = 797,500 gallons

Answer:

The approximate amount of joint costs that will be allocated to cream and liquid skim =

Cream = $1,305,392

Liquid skim = $1,044,608

Explanation:

a) Data and Calculations:

Direct materials purchased = 820,000 gallons

Total yield at split-off = 797,500

Joint costs = $2,350,000

                                        Cream       Liquid Skim  

Sales units at split-off   424,000     344,500 gallons

Selling price per unit          $130            $115

Production Cream       443,000     354,500 gallons

Allocation of joint costs, using a physical volume measure:

Cream = $2,350,000 * 443,000/797,500 = $1,305,392

Liquid Skim = $2,350,000 * 354,500/797,500 = $1,044,608

e) Wesley Publishing has an office in England that would like the American office to share their

data on profits. What steps should the American office take in order to determine the profits in

pounds for the England office? (2 points)

I

Answers

Answer:

He should make sure he has the right profits then he should see how much things are going to cost, and then finalize it.

Explanation:

Sorry y'all I am having troubles with this assignment sorry if I get it wrong

Suppose that 3 months ago you entered into an forward rate agreement, and that under the terms of the contract you will receive 7.2% per annum, with semiannual compounding, and pay LIBOR on a principal of $200 million for the period between time 1 year and time 1.5 years (from now). Suppose that the forward LIBOR rate for this period, with semiannual compounding, is 6.9% per annum. If the 1.5-year continuously compounded risk-free rate is 5.4%, what is the value of the forward rate agreement

Answers

This is a lot of work

Greater Energy Systems recently reported $9,250 of sales, $5,750 of operating costs other than depreciation, and $700 of depreciation. The company had no amortization charges, it had $3,200 of outstanding bonds that carry a 5% interest rate, and its federal-plus-state income tax rate was 35%. In order to sustain its operations and thus generate sales and cash flows in the future, the firm was required to make $1,250 of capital expenditures on new fixed assets and to invest $300 in net operating working capital. 8. Refer to the data for Greater Energy Systems. What is the firm's free cash flow

Answers

Answer:

$970

Explanation:

The computation of the free cash flow is shown below:

As we know that

Free cash flow is

= EBIT (1 - tax rate) + depreciation expense - capital expenditure - net working capital

where

EBIT is

Sales  $9,250.00

Less: Operating costs excluding depreciation  $5,750.00

Less: Depreciation $700.00

Operating income (EBIT) $2,800.00

Now the free cash flow is

= $2,800 × (1 - 0.35) + $700 - $1,250 - $300

= $1,820 + $700 - $1,250 - $300

= $970

The following transactions are for Blossom Company.
1. On December 3, Blossom Company sold $521,000 of merchandise to Sunland Co., on account, terms 3/10, n/30. The cost of the merchandise sold was $334,400.
2. On December 8, Sunland Co. was granted an allowance of $30,700 for merchandise purchased on December 3.
3. On December 13, Blossom Company received the balance due from Sunland Co.
A. Prepare the journal entries to record these transactions on the books of Blossom Company. Blossom Company uses a perpetual inventory system.
B. Assume that Blossom Company received the balance due from Sunland Co. on January 2 of the following year instead of December 13. Prepare the journal entry to record the receipt of payment on January 2.

Answers

Answer:

A. Dec 3

Dr Account receivable $521,000

Cr Sales revenue $521,000

Dr Cost of goods sold $334,400

Cr Merchandise inventory $334,400

Dec 8

Dr Sales return and allowance $30,700

Cr Account receivable $30,700

Dec 13

Dr Cash $475,591

Dr Sales discount $14,709

Cr Account receivable $490,300

B. Jan 2

Dr Cash $490,300

Cr Account receivable $490,300

Explanation:

A. Preparation of the journal entries to record these transactions on the books of Blossom Company.

Dec 3

Dr Account receivable $521,000

Cr Sales revenue $521,000

(To record sales)

Dr Cost of goods sold $334,400

Cr Merchandise inventory $334,400

(To record cost of goods sold)

Dec 8

Dr Sales return and allowance $30,700

Cr Account receivable $30,700

Dec 13

Dr Cash (490,300*97%) $475,591

Dr Sales discount $14,709

(490,300*3%)

Cr Account receivable ($521,000-$30,700) $490,300

B. Preparation of the journal entry to record the receipt of payment on January 2.

Jan 2

Dr Cash $490,300

Cr Account receivable $490,300

($521,000-$30,700)

(To record the receipt of payment)

Alpha Company makes products A and B. Its contribution margin statement is as follows: A B Total Sales volume (units) 400 600 1,000 Revenue $60,000 $60,000 $120,000 Variable Costs Direct materials $25,000 $15,000 $40,000 Direct labor $15,000 $10,000 $25,000 Contribution Margin $20,000 $35,000 $55,000 Fixed Costs $50,000 Profit $5,000 Alpha allocates its fixed costs (capacity costs) based on direct labor dollars. Compute the allocated fixed costs for product A. Group of answer choices $2.00 $30,000 $50,000 $60,000 $110,000

Answers

Answer:

Product A= $30,000

Explanation:

Giving the following information:

A B Total

Direct labor $15,000 $10,000 $25,000

Fixed Costs $50,000

First, we need to calculate the allocation rate:

Allocation rate= total estimated costs for the period/ total amount of allocation base

Allocation rate= 50,000 / 25,000

Allocation rate= $2 per direct labor dollar

Now, for product A:

Product A= 2*15,000= $30,000

1. Which statement about leaders and managers is most likely false?
a)
Managers are concerned with the efficiency of results, whereas leaders are
primarily concern with results.
b)
Leaders focus on risk taking whereas managers focus on planning
c)
Leaders accept the status quo, managers challenge it.
d)
Leaders develop but managers maintain.​

Answers

Answer:

I'd say A!

Explanation:

hope this helps! sorry if it's wrong

3. Is it better to have your interest compounded annually, quarterly, or daily? Why?

Answers

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Answer: Daily, because your money will have more money have interest on it. For example if 5$ is compounded annually and you get 1.3% a year, then you will get 5.013$ at the end of the year. But if it is compounded daily, at the end of the year you will have 5.07$ which is a lot more.

Explanation:

I hope this helped!

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A trade secret is a formula, device, process, method, or compilation of information that, when used in___________ , gives the owner an advantage over _______who do not know the ________information. In addition to considering the competitive advantage, a court will consider whether the information was , ________and___________ (and/or expensive) to obtain, when determining whether something is a trade secret. Another important consideration is whether the company made to __________protect it.
Fill in the blanks with words that would best complete the passage.
a. difficult
b. extraordinary efforts
c. interesting
d. the public domain
e. employees
f. commercial
g. reasonable efforts
h. desirable
i. conceal
j. readily available

Answers

Answer:

Business; competitors; secret; readily available; difficult; reasonable efforts.

Explanation:

A trade secret is a formula, device, process, method, or compilation of information that, when used in business, gives the owner an advantage over competitors who do not know the secret information.

In addition to considering the competitive advantage, a court will consider whether the information was, readily available and difficult (and/or expensive) to obtain, when determining whether something is a trade secret. Another important consideration is whether the company made reasonable efforts to protect it.

For example, the recipe and ingredients used in the manufacturing of popular soft drinks and alcoholic beverages is a trade secret that isn't known to many people around the world.

Suppose management estimated the market valuation of some obsolete inventory at $99,000; this inventory was recorded at $120,000, which resulted in recognizing a loss of $21,000. The auditors obtained the following information: The inventory in question could be sold for an amount between $78,000 and $92,000. The costs of advertising and shipping could range from $5,000 to $7,000.
Required:
a. Would you propose an audit adjustment to the management estimate?
A. Yes
B. No
b. Prepare the appropriate accounting entry. (In cases where no entry is required, please select the option "No journal entry required" for your answer to grade correctly. Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)
General Journal Debit Credit

Answers

Answer:

a. Yes.  I would propose an audit adjustment to the management estimate.

b. Appropriate Journal Entry:

Debit Cost of goods sold (Inventory Write-down) $28,000

Credit Inventory $28,000

To adjust the inventory to the net realizable value.

Explanation:

a) Data and Calculations:

Management estimated market value of inventory = $99,000

Record cost of inventory = $120,000

Recognized loss = $21,000

Auditor's estimate of inventory net realizable value = $71,000 ($78,000 - $7,000)

Required adjustment of inventory value = $28,000 ($99,000 - $71,000)

Bramble Corporation is a small wholesaler of gourmet food products. Data regarding the store's operations follow:
Sales are budgeted at $280,000 for November, $260,000 for December, and $250,000 for January.
Collections are expected to be 45% in the month of sale and 55% in the month following the sale.
The cost of goods sold is 80% of sales.
The company would like to maintain ending merchandise inventories equal to 70% of the next month's cost of goods sold. Payment for merchandise is made in the month following the purchase.
Other monthly expenses to be paid in cash are $23,400.
Monthly depreciation is $14,400.
Ignore taxes.
Balance Sheet
October 31
Assets
Cash $ 21,800
Accounts receivable 71,800
Merchandise inventory 156,800
Property, plant and equipment, net of $573,800 accumulated depreciation 1,095,800
Total assets $ 1,346,200
Liabilities and Stockholders' Equity
Accounts payable $ 255,800
Common stock 821,800
Retained earnings 268,600
Total liabilities and stockholders' equity $ 1,346,200
The cost of December merchandise purchases would be:

Answers

Answer:

$202,400

Explanation:

Calculation for what The cost of December merchandise purchases would be:

December merchandise purchases:

November December January

Sales $280,000 $260,000 $250,000

Cost of goods sold (80% of sales)

$224,000 $208,000 $200,000

(80%*$280,000=$224,000)

(80%*$260,000=$208,000)

(80%*$250,000=$200,000)

Add desired ending merchandise inventory(70% of next month's COGS) $145,600 $140,000

(70%*$208,000=$145,600)

(70%*$200,000=$140,000)

Total needs $369,600 $348,000

($224,000+$145,600=$359,600)

($208,000+$140,000=$348,000)

Less beginning merchandise inventory(70% of this month's COGS)

$156,800 $145,600

(70%*$224,000=$156,800)

(70%*$208,000=$145,600)

Required purchases$212,800 $202,400

($369,600-$156,800=$212,800)

($348,000-$145,600=$202,400)

Therefore The cost of December merchandise purchases would be:$202,400

The __________ reflects the ups and downs of the nation’s real GDP.
A.
business cycle
B.
inflation rate
C.
consumer price index
D.
unemployment rate


Please select the best answer from the choices provided

A
B
C
D

Answers

Answer:

Business cycle

Explanation:

The business cycle also refers to as the rise and fall of economic activity through periods of expansion and recession.

why might a conflict of objectives exist between the management and workforce of a company ​

Answers

because the management might not give income to the workers as agreed and as in time and also conflicts will raise if workers are being treated unfairly

Craigmont uses the allowance method to account for uncollectible accounts. Its year-end unadjusted trial balance shows Accounts Receivable of $134,500, allowance for doubtful accounts of $965 (credit) and sales of $1,075,000. If uncollectible accounts are estimated to be 4% of accounts receivable, what is the amount of the bad debts expense adjusting entry

Answers

Answer:

See below

Explanation:

Please see the computation below;

Amount uncollectible

= $134,500 × 4%

= $5,380

Then,

Bad debt

= $5,380 - $965

= $4,415

Therefore, the adjusting entry would be;

Bad debt account Dr $4,415

............................To Allowance for doubtful debt Cr $4,415

(Being bad debt expense that is recorded)

We debited bad debt expense here because it increases the expenses, while allowance for doubtful dent is credited because it decreases the assets.

Prescott gave land to his aunt, Janice. Prescott's basis in the land was $45,000, and its fair market value at the date of the gift was $62,000. Janice borrowed $40,000 from a bank; she used the funds to improve the property. She sold the property to Marshall for $220,000. Marshall paid Janice $80,000 in cash, assumed her $30,000 mortgage, and agreed to pay $110,000 in two years. Janice's selling expenses were $2,000. Marshall is going to pay adequate interest.
a. Janice's basis in the land at the time of the sale is __________.
b. When computing her realized gain, what amount does Janice use as the selling price and as the contract price?
Contract price:__________.
c. Janice's total realized gain on the sale is $fill in the blank 4, but her recognized gain in the year of the sale is ________.

Answers

Answer:

A. 220k

B. 45k

C. 2k

Explanation:

Most insurance policies set an amount of money that a person has to pay
before the insurance company will cover any further costs. This money is
called the
A. deductible
B. liability
O C. premium
O D. title

Answers

I believe the answer is A

The amount that a person has to pay before their insurance company then covers further costs is called an A. Deductible.

What is an insurance deductible?

On an annual basis, an insurance company sets an amount that a person who is covered has to pay before they access their medical insurance payout.

This amount varies per individual and per policy but is generally higher for more risky clients.

Find out more on insurance deductibles at https://brainly.com/question/5306277.

#SPJ2

PLEASE , chart this out !

Answers

Answer:

Purchases

Date              Qty               Unit Cost               Total Cost

11                     12                    $18                          $216

21                     9                    $15                          $135

Cost of Sales

Date              Qty               Unit Cost               Total Cost

14

                       21                    $16                          $336

                         5                   $18                            $90

25

                        7                    $18                           $126

                        4                    $15                            $60

Total                                                                        $612

Inventory

Qty               Unit Cost               Total Cost

5                        $15                        $75

Total                                                $75

Explanation:

FIFO method assumes that the units to arrive first, will be sold first. Also note that the perpetual Inventory method is used. This means the cost of sales and inventory value is calculated after every transaction.

So with FIFO , Cost of Sales will be calculated on earlier prices (old prices) whilst Inventory will be valued at recent (later prices) prices.

Blair Madison Co. issues $2.4 million of new stock and pays $331,000 in cash dividends during the year. In addition, the company took advantage of falling interest rates to borrow $1.64 million in a new bond issue and paid off existing bonds with a face value of $2.70 million. The company bought 514 of another company's $1,140 bonds at a $114,000 premium. The net cash flow provided by financing activities is:

Answers

Answer: $1,009,000

Explanation:

Based on the information given, the net cash flow provided by financing activities will be:

New stock issued = $2,400,000

Add: New bond issued = $1,640,000

Less: Cash dividend = $331,000

Less: Existing bonds paid = $2,700,000

Net cash flow = $1,009,000

Kyoko lives in Detroit and loves to eat desserts. She spends her entire weekly allowance on pudding and pie. A bowl of pudding is priced at $1.00, and a piece of pecan pie is priced at $4.00. At her current consumption point, Kyoko's marginal rate of substitution (MRS) of pudding for pie is 5. This means that Kyoko is willing to trade five bowls of pudding per week for one piece of pie per week.
Does Caroline's current bundle maximize her utility-in other words, make her as well off as possible? If not, how should she change it to maximize her utility?
A. Caroline could increase her utility by buying more jello and less pie per week.
B. Caroline's current bundle maximizes her utility, and she should keep it unchanged.
C. Caroline could increase her utility by buying less jello and more pie per week.

Answers

Answer:

C. Caroline (Kyoko) could increase her utility by buying less jello (pudding) and more pie per week.

Explanation:

the rate of exchange = $4 / $1 = 4

marginal rate of substitution = 5

Kyoko can maximize her utility by increasing the consumption of pecan pie. She should increase her consumption of pecan pie until the marginal rate of substitution = 4.

A stock expects to pay a dividend of $5.49 per share next year. Dividends are expected to grow at 20 percent per year for the following three years. Thereafter, the dividend growth rate is expected to be 3.5 percent per year forever. Investors require a rate of return of 12 percent on this stock. Calculate the annual dividend expected to be paid by the stock nine years from today (D9).

Answers

Answer:

The annual dividend expected to be paid by the stock nine years from today (D9) is $11.27 per share.

Explanation:

Note: See the attached excel file for the calculations of annual dividends expected to be paid the stock for Years 1 to 9.

In the attached excel file, the following formula is used:

Current year dividend = Previous year dividend * (100% + Growth rate)

From the attached excel file, the annual dividend expected to be paid by the stock nine years from today (D9) is $11.27 per share (Note: see the bold red color under the Year's 9 Current Year Dividend).

A firm' s sales procedure involves preparing sales invoices based on shipping documents; posting the sales amounts to accounts receivable records; and posting quantities billed to the inventory records. Due to control weaknesses in the procedure, certain goods that are shipped may not be reflected in the sales invoices. The exposure from this risk can result in:

Answers

Answer: understatement of revenues and receivables and over statement of inventory

Explanation:

Control weakness simply refers to the failure by a company to implement the internal controls. Based on the information given, the exposure from this risk can result in understatement of revenues and receivables and over statement of inventory.

There'll be understatement of revenue and receivables since sales is not recorded while the inventory will be overstated.

A company paid its annual dividends of $5.39 per share last week. The company expects to grow its dividends at the rate of 5.0 percent per year for four years, after which the dividends are expected to remain constant at the level of $7.13 per share per year in perpetuity. If investors require a rate of return of 11.5 percent on this company's stock, what should be the price of one share of this stock today

Answers

Answer: $58.7

Explanation:

The price of one share of this stock today will be calculated thus:

Dividend of year 1= $5.39(1 + 0.05) = $5.66

Dividend of Year 2 = $5.39(1 + 0.05)² = $5.94

Dividend of Year 3 = $5.39(1 + 0.05)³ = $6.24

Dividend of Year 4 = $5.39(1 + 0.05)^4 = $6.55

We then calculate the value at year 4 which will be:

= $7.13 / 0.115 = $62

The price will then be:

Price = $5.66 / (1 + 0.115) + $5.94 / (1 + 0.115)² + $6.24/ (1 + 0.115)³ + $6.56 / (1 + 0.115)^4 + $62 / (1 + 0.115)^4

= $58.7

On January 1, 2019, Tonika Company issued a four-year, $10,700, 7% bond. The interest is payable annually each December 31. The issue price was $10,018 based on an 8% effective interest rate. Tonika uses the effective-interest amortization method. Rounding calculations to the nearest whole dollar, which of the following journal entries correctly records the 2019 interest expense?
A. Interest expense 1,052
Bond discount 205
Cash 847
B. Interest expense 847
Cash 847
C. Interest expense 805
Bond discount 42
Cash 847

Answers

Answer:

C. Interest Expense 805

Bond discount 42

Cash 847

Explanation:

The interest expense is calculated based on effective interest rate. The issue price is 10,018 which is the actual price and with effective interest rate interest amount is determined. The interest expense has cash value and bond discount.

10,018 * 8% = 804.45 approximately 805.

Waterway Industries adopted the dollar-value LIFO method of inventory valuation on December 31, 2019. Its inventory at that date was $1080000 and the relevant price index was 100. Information regarding inventory for subsequent years is as follows: Date Inventory at Current Prices Current Price Index December 31, 2020 $1280000 106 December 31, 2021 1453000 124 December 31, 2022 1621000 129 What is the cost of the ending inventory at December 31, 2020 under dollar-value LIFO? (Round intermediate calculations and final answer to 0 decimal places, e.g. 10,000.)

Answers

Answer:

$1,373,408

Explanation:

Ending inventory in 2019 = $1,080,000 * 100/100 = $1,080,000

Cost of the ending inventory at December 31, 2020 under dollar-value LIFO is:

= $1,080,000 + [($1280000*106/100) - $1,080,000 ] * 106/100

= $1,080,000 + $293,408

= $1,373,408

What is a subreport?

Answers

A subreport is a report item that displays another report inside the body of a main report. Conceptually, a subreport in a report is similar to a frame in a Web page. It is used to embed a report within a report. Any report can be used as a subreport.

Example suppose in a country there were 1,00,000,000 total populations ,8,000,000 people were unemployed and 72,000,000 were held jobs . calculate,I.The national employment rate? II.National unemployment rate ?​

Answers

Explanation:

National employment rate=72%

72,000,000/1,00,000,000

National unemployment rate=0.08% =8%

8,000,000/1,00,000,000

As per the given data-

The national employment rate is 72%

The National unemployment rate will be 8%

What is unemployment?

Situation of unemployment refers to the situation when there is a lack of job opportunities and more qualified individuals or candidates seeking job opportunities with their willingness.

The national employment rate helps individuals to know the ratio of employment in the country whereas the national unemployment rate helps to determine the rate of unemployed in the country.

Calculation-

I. The national employment rate

= (employed people / total populations)*100

= (72000,000/ 1,00,000,000)*100

= 72%

II.  National unemployment rate

= (unemployed persons/number of persons in the labor force)*100

=(8,000,000 / 1,00,000,000)*100

=8%

Therefore, the rate of employment is 72% whereas the unemployment rate is 8%.

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