Data Analysis ch 25
1. In the Makeupsort.xlsx file, sort the sales data alphabetically by location, then by product type, then by name, then by date of sale, and finally by units sold.

A knowledgeable real estate lawyer will decide the case if the seller contests the buyer's right to submit a claim.

Until you have a contract of employment, a job offer, whether oral or written, has no legal weight because any party may revoke it.

In short, a verbal agreement is legitimately enforceable. While making a verbal offer, you must also provide a written offer for the position. Candidate must take the job when they accept the verbal offer. The equation can be altered, though, by a lot of tiny details.

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In a common market, nations permit unrestricted trade as well as internal movement of labor, capital, and people.

In order to achieve the economic objectives of the European Union, all member states of the European Union participate in Economic and Monetary Union (EMU). Estonia is a part of the EU as a result. The member states of the European Union that have chosen to use the euro as their official currency make up the European Union. A regional collection of nations having a single external tariff, no internal tariffs, and coordinated policies to encourage trade among members is referred to as a common market or trading bloc. A group of governments that have signed a legal agreement and implemented a single external tariff constitute a common market.

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The ASEAN's ten member states as well as their eight foreign partners are referred to as participating in economic interdependence.

ASEAN  stands for Association of Southeast Asian Nations aimed to encourage financial and political growth in the country in order to develop infrastructure and standard of living of people.

ASEAN is incorporated into the global economy with a focus on the Multilateral mechanism through Free Trade Agreements (FTA) and Closer Economic Partnership (CEP).

Even with tariffs on imported goods being reduced or perhaps abolished, it enables nations in the region to engage in more commerce for goods and services.

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Consider the market for new higher-end televisions increases. When income increases, the demand for new televisions Therefore new televisions are goods normal.

A typical good is one whose demand rises as consumer spending increases. In other words, as incomes rise, so does demand for common goods, whereas incomes fall and employment levels rise, respectively.

The amount of a good that a consumer is willing and able to purchase typically has a positive (direct) relationship with their income. In other words, demand for these commodities will rise in line with income increases and fall in line with income decreases.

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The tax deductibility of expenses Decreases their after tax cost (assume a tax paying firm). Because  When a business incurs an expense, this amount is subtracted from the business's taxable income. So, the correct answer is b).

The tax deductibility of expenses decreases their after-tax cost for a tax-paying firm. When a firm incurs an expense that is tax-deductible, it reduces the taxable income of the firm. This reduction in taxable income leads to a decrease in the amount of tax paid by the firm.

Therefore, the firm can effectively reduce its expenses by the amount of tax savings due to the tax deduction. For example, if a firm has $100 of tax-deductible expenses and a tax rate of 30%, then the tax savings will be $30. Thus, the actual cost of the expense to the firm will be reduced to $70. The correct option is b).

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Theory Z managers believe that getting the employees more involved in the work-related decisions will generally increase productivity.

Simply put, Theory Z can be understood as a management strategy that combines American and Japanese management concepts, among others: employment stability, consensus politics, delays in evaluation and promotion processes, and intra-group ownership.

A manager is someone who is responsible for a part of the company, i.e., who "runs" the company. A manager can be accountable to the department and the people who work there. In some cases, managers are responsible for the company as a whole.

A manager is a person who primarily performs administrative functions. They must have the authority to hire, terminate, discipline, evaluate performance, and monitor attendance.

They also need permissions to authorize overtime and authorize time off. He or she is her boss.

A manager's tasks also include managing employees or parts of the company in their daily work.

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In analyzing the differences among Theories X, Y, and Z managers, it is appropriate to determine that Multiple Choice Theory Z managers believe that employees prefer to be directed. Theory Z managers understand that workers prefer to work by themselves, and will do their best work individually rather than with a team. Theory Z managers believe that getting employees more involved in work-related decisions will generally increase productivity. Theory Z managers believe that decision making is not part of an employee's responsibilities.

False,  Mintzberg concluded that managers play three broad types of roles: interpersonal, informational, and decisional.

The foundation of Mintzberg's managerial theory is the notion that managers play ten roles that can be grouped into three main categories: interpersonal, informational, and decisional.

Roles that involve interacting with coworkers and other stakeholders fall under the category of interpersonal roles. The manager is able to accomplish organizational objectives through these interactions. The figurehead, leader, and liaison managerial positions are included in this group.

Informational roles are the category that describes circumstances in which a manager generates, receives, or shares knowledge with subordinates and superiors to achieve goals. The managerial positions that fall under this heading are spokesperson, disseminator, and monitor.

Decisional roles are the category that outlines a manager's obligation to make business and strategic decisions based on the information they learn. Entrepreneur, disturbance-handler, resource-allocator, and negotiator are examples of managerial roles that fall under this category.

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Florida has a cold snap, and as a result, crops there are impacted by the freezing weather. The orange harvest in Florida is also impacted by the cold weather, which results in less oranges available in supermarkets. Oranges are thus in low supply on the market. There will be less demand for orange juice as the price increases.

Answer & explanation: a. Orange juice costs more in supermarkets around the nation when a cold front approaches Florida. The price of materials has caused a decline in supply.

What occurs to the orange juice business when a cold front reaches Florida?

Orange supplies would fall if Florida had a frost. Orange prices would rise as a result of this reduction in supply, which would also boost orange juice prices. There will be less demand for orange juice as the price increases.

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Even though the case study is not added, Mozambique, like any other developing country, has made significant progress in its economic development over the past few decades. below are pros and cons of Mozambique's economic progress:

Pros:

Economic Growth: Mozambique has achieved impressive economic growth over the past few years. The country's GDP growth rate has averaged around 7% over the last decade.

Natural resources: Mozambique has vast reserves of natural resources such as coal, natural gas, and other minerals, which have become an important source of revenue for the country.

Strategic location: Mozambique's location provides it with access to some of the world's busiest shipping lanes, which is essential for the country's trade and economic development.

Infrastructure development: Mozambique has invested significantly in developing its infrastructure, including transportation, communication, and energy.

Tourism potential: Mozambique has vast potential for tourism development, thanks to its natural beauty, diverse cultures, and historical heritage.

Cons:

Poverty: Despite the country's economic growth, Mozambique remains one of the poorest countries globally, with a high poverty rate of around 50%.

Income inequality: The country has one of the highest income inequality rates globally, with a small percentage of the population controlling the majority of the country's wealth.

Dependence on natural resources: Mozambique's economy is heavily dependent on natural resources, making it vulnerable to external factors such as commodity price fluctuations.

Corruption: Mozambique has a high level of corruption, which has hampered economic development and undermined the country's governance.

Economic diversification: Mozambique needs to diversify its economy to reduce its dependence on a few industries and create more employment opportunities for its citizens.

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The warehouse will pay a total annual holding cost of $180 for this air filter.

The total annual holding cost for this air filter can be calculated using the formula:

Total Annual Holding Cost = (Average Inventory Level) x (Holding Cost per Unit)

EOQ = ((2 x Demand x Ordering Cost) / Holding Cost per Unit)

Then, the number of orders placed in a year would be:

Number of Orders = Annual Demand / Order Quantity = D / 180

Total Ordering Cost = Ordering Cost per Order x Number of Orders

EOQ = (2 x D x Ordering Cost per Order) / Holding Cost per Units

180 units is the order quantity, so we can set the EOQ formula equal to 180 units and solve for D:

180 = ((2 x D x Ordering Cost per Order) / Holding Cost per Unit)

Sqaring both sides:

32400 = (2 x D x Ordering Cost per Order) / Holding Cost per Unit

D = (32400 x Holding Cost per Unit) / (2 x Ordering Cost per Order)

Number of Orders = D / 180 = [(32400 x Holding Cost per Unit) / (2 x Ordering Cost per Order)] / 180

Number of Orders = (180 x 32400 x Holding Cost per Unit) / (2 x 180 x Ordering Cost per Order)

Number of Orders = (32400 x Holding Cost per Unit) / Ordering Cost per Order

Average Inventory Level = Order Quantity / 2 = 180 / 2 = 90 units

Total Annual Holding Cost = Average Inventory Level x Holding Cost per Unit

Total Annual Holding Cost = 90 x $2.00 = $180.00

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Since corporations pay marginal tax rates using these rates, the little shop on the corner had $243,000 in taxable revenue. Its income tax was $78,020.78

Wages, salaries, bonuses, and tips are all considered forms of taxable income, along with the income from investments and various unearned sources. The basis on which an income tax system levies tax is referred to as taxable income. Alternatively put, the amount of income that was subject to taxation. In most cases, it consists of all or a portion of the income and is lessened by expenses and other deductions. Even though some tax breaks and exemptions are not included in the calculation of taxable income, all income is nevertheless regarded as taxable. This rule applies to everyone, including individuals, businesses, Hindu Undivided Families (HUF), local government entities, and other groups of people.

Contributing to a retirement account via an employer-sponsored plan or an IRA is a practical approach to lower taxable income (IRA). During the tax years in which contributions are made, both flexible and health spending accounts help lower taxable income.

Taxes = 0.15($50,000) + 0.25($24,999) + 0.34($24,999) + 0.39($143,002) = $78,020.78

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The given statement "some economists have suggested incorporating a measurement of happiness iron GDP" is true because  some economists have suggested incorporating a measurement of happiness, or subjective well-being, alongside traditional economic measures like GDP.

Two specific measurements that could be used to compute happiness in GDP are:

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A collection of financial records that employ double-entry accounting is referred to informally as a T-account.

The phrase defines how the bookkeeping entries appear. On a page, a huge letter T is first drawn.The account name is then written above the top horizontal line and split by the bottom horizontal line., and below that, split by the vertical T of the letter, debits are reported on the left and credits are recorded on the right.

Every financial transaction is taken into account to have an impact on at least two of a company's accounts in double-entry bookkeeping, a common accounting technique. Each transaction will be recorded in one account as a debit entry and in the other as a credit entry.

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The mention statement is TRUE.A countries is a distinct region of the world, also referred to as a state, a nation, or another form of political organisation.

It could be a part of a larger state or an independent entity. [1] For instance, Japan is an autonomous sovereign state, whereas Wales is a component countries of the United Kingdom, a multi-part sovereign state. A region can be a country if it has historically exercised sovereignty (like Korea), if it does so today and has a single administration (like Senegal), or if it is not sovereign but has significantly unique political, racial, or cultural traits (such as the Basque Country).The definition of "country" is broad, and it has many different uses. The Economist highlighted in 2010 that "any attempt

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Acme will make a journal entry to reflect this transaction, debiting $20,000 from cash and crediting $20,000 from notes payable.

When a business issues a promissory note, the amount received is debited from a cash account and the corresponding amount is credited to a notes payable account. A loan that is recorded as notes payable also affects a number of other accounts on a company's balance sheet.

When paying back a loan, the business debits notes payable and credits the cash account, which it reports as a liability on the balance sheet. The corporation then takes into account the loan's interest rate.

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The statement  The cost of an inventory item includes its invoice cost minus any discount, plus any incidental costs is true. The cost of an inventory item is the invoice cost, less any discounts, plus any additional costs or incidentals required to prepare the item for sale.

Import taxes, freight, storage, and insurance are examples of incidental expenses that are frequently included in the cost of inventory. Only the invoice cost—the sum paid to the supplier for transporting the inventory to its current location and state—would be included in the cost of inventory. The cost of insurance and storage would be included in the profit and loss statement rather than being used to determine recorded cost.

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Six years ago, she was charged with grand theft auto after taking the dean's automobile for a joyride in honor of making the dean's list. So, the right answer is (D).

In contrast to direct democracy, which elects individuals to represent an entire group of people, representative democracy elects individuals to represent a group of people.

Nearly all contemporary Western-style democracies, such as the United Kingdom (a unitary parliamentary constitutional monarchy), Germany (a federal parliamentary republic), France (a unitary semi-presidential republic), and the United States, operate as some sort of representative democracy (a federal presidential republic)

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To maximize profit, Veronica should produce the level of output where her marginal cost equals the market price, and then charge that same market price for her teapots.

Profit maximization is a process that businesses go through in order to achieve the best output and price levels in order to maximize their returns. The firm adjusts influential factors such as sale price, production cost, and output levels in order to achieve its profit goals.

Calculate Veronica's marginal cost of production by finding the change in total cost as output increases by one unit. This gives the following table:

Given

Output per Day Total Cost Marginal Cost

0 $20

1 32 $12

2 37 $5

3 48 $11

4 61 $13

5 75 $14

6 92 $17

7 113 $21

8 136 $23

The market price for teapots is given as $15, which means that this is the price that Veronica should charge for her teapots.

From the table above, we can see that Veronica's marginal cost is less than the market price for output levels 1, 2, and 3. However, her marginal cost exceeds the market price for all higher output levels. This means that Veronica should produce and sell 3 teapots per day to maximize her profit.

At an output level of 3 teapots per day, Veronica's total cost is $48, which gives an average cost of $16 per teapot. However, since she is charging $15 per teapot, she will make a loss of $1 per teapot. Therefore, her total loss will be $3 per day, which is equal to the difference between her total cost of $48 and her total revenue of $45 (which is the price of $15 multiplied by 3 teapots sold per day.

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Option d: The Federal Trade Commission's Bureau of Competition seeks out and challenges anticompetitive conduct in the marketplace.

The Federal Trade Commission (FTC) is an independent agency of the United States government whose primary purpose is to enforce civil (non-criminal) antitrust laws and promote consumer protection. The FTC shares civil enforcement responsibilities for federal antitrust laws with the Department of Justice's Antitrust Division. The agency is headquartered in the Federal Trade Commission Building in Washington, DC.

The FTC was created in 1914 with passage of the Federal Trade Commission Act signed in response to the 19th century monopoly trust crisis. Since its inception, the FTC has complied with important antitrust law provisions, the Clayton Act, and the provisions of the FTC Act 15 U.S.C.

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Your company's warehouse expenses per pair sold in both the wholesale and Internet segments are above the industry average is an unconvincing or untrustworthy indication that one or more elements of your company's costs are too high relative to the costs of rival companies.

Based on the industry-low, industry-average, and industry-high values for the benchmarked data in each issue of the FIR, option (a) is an unconvincing or untrustworthy indication that one or more elements of your company's costs are too high relative to the costs of rival companies.

Although reject rates for branded shoe production that are well above the industry average could suggest that your company's production processes are inefficient, this alone does not provide a reliable basis for comparison with other companies.

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The statement is True. The people in a company who block access to key personnel in the buying process are called goalkeepers.

The goalkeeper is the individual in the price of intercepting or preventing the ball earlier than it crosses the final line that is in aim and consequently saves the opponent from scoring an intention. As they are saying in football parlance, it's miles the lifeline of the groups.

The phrase "purpose-keeper" appeared within the Sheffield policies of 1867, however, the time period did no longer discuss with a designated player, but as a substitute to "that player on the protecting aspect who for the time being is nearest to his own purpose".A top Goalkeeper desires to be courageous, a notable communicator, centered, decided, and inclined to bear the criticisms and disappointments that include the task. The very high-quality Keepers aren't most effectively prepared with the know-how and right attitude — however additionally the health and electricity stages required as a footballer.

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The company’s total income tax provision or benefit is $306,000.

A tax provision is the estimated amount of income tax that a company must pay to the IRS for the current fiscal year. It is just one type of provision set aside by corporate finance departments to cover a possible future expense.

Assuming That the Tax Rate is 34%, the computation of total income tax benefits taken under the tax rate of 34% is as follows:

Pre-Tax Book Income = $1,00,000

Favorable Temporary Differences = $200,000

Unfavorable Temporary Differences = $50,000

Favorable Permanent Differences = $100,000

Equivalent Book of Income Tax

= Pre-Tax Book Income - Favorable Permanent Differences

= $1,000,000 - $100,000

Equivalent Book of Income Tax = $900,000

Overall Tax Provision = Equivalent Book of Income Tax × 34%

= $900,000× 34%

=  $306,000

Therefore, the total tax Provision of rimas Corporation is $384,200.

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A decline in supply and demand will have an ambiguous impact on the equilibrium price as well as a negative impact on equilibrium quantity.

Demand falls while supply stays the same, creating a surplus and a lower equilibrium price. A surplus results in a lower equilibrium price if supply grows while demand stays the same.

The equilibrium price and quantity change as the supply or demand curves change. Demand growth raises the equilibrium price and quantity. The equilibrium price and quantity both fall as demand declines. Equilibrium price declines and quantity rises as supply grows.

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If Julia and Martha are currently both spending all of their time making the muffins, then Martha because her opportunity cost of making the bread is higher than Julia's.

Opportunity cost is the value of the next best alternative that must be foregone in order to pursue a certain action or decision. In other words, it is the cost of what is given up in order to obtain something else. For example, if a person decides to spend money on a vacation, the opportunity cost would be the other things they could have done with that money, such as investing or saving it. Opportunity cost is an important concept in economics, as it helps individuals and businesses make informed decisions by weighing the benefits and drawbacks of different options. It is also a reminder that resources are scarce and every choice comes with a trade-off.

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Accounting standards advance straightforwardness, responsibility, and effectiveness in monetary business sectors all over the planet.

International accounting standards are a bunch of rules for budget summaries by IFRS and have consequently been taken on by most major monetary business sectors all over the planet.

This empowers financial backers and other market members to settle on informed monetary conclusions about speculation open doors and dangers and works on capital portion.

Accounting standards guarantee the budget summaries from numerous organizations are equivalent. Since all elements observe similar guidelines, accounting standards offer the monetary expressions valid and take into consideration more financial choices in view of exact and steady data.

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D) Deciding whether to buy a new machine or repair the old machine. A capital budgeting decision is whether to purchase a new machine or repair the existing one.  

Investment decisions are made as part of capital budgeting decision. An investment choice is whether to buy a new equipment or repair the one you already have. Consequently, it is a capital budgeting choice. The right course of action is to choose between buying a new computer and having the old one repaired. A capital budgeting choice entails both an investment and a financial commitment. The corporation commits money to a project, but it also invests in its long-term strategy, which will probably have an impact on initiatives it considers in the future. The quantity of money and its intended use are determined by the budgeting decision. Where the money comes from is determined by the financing choice.

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The number of new shares sold will depend on how much Novis needs to raise to pay the proposed dividend of $4.60 per share. Current price and ex-dividend price are terms used in the context of stock dividends.

To find the current value of the firm, we can use the dividend discount model: Current value of the firm = (Net income / (1 - payout ratio)) / discount rate - expected value of the firm, where the payout ratio is 100% (as stated in the problem).

Plugging in the given values, we get:

Current value of the firm = ($85,000 / (1 - 1)) / 0.12 - $1,725,000 = -$625,000

This means that the current value of the firm is negative, which indicates that the company is not generating sufficient cash flows to meet its dividend obligations and grow the firm.

The ex-dividend price of Novis's stock can be calculated using the following formula:

Ex-dividend price = Current price - Dividend amount

Since the payout ratio is 100%, the dividend amount is equal to the net income per share, which is $85,000 / 25,000 = $3.40.

Assuming the current price of Novis's stock is positive, we can calculate the ex-dividend price:

Ex-dividend price = Current price - $3.40

The claim that the low dividend is depressing the stock price may or may not be true, depending on the investor's preferences. Some investors prefer high dividends, while others prefer companies that reinvest their earnings to grow the business. However, the proposal to sell new shares to finance a higher dividend is likely to be negative for the stock price. To see why, let's assume Novis sells x new shares at a price of p per share to raise enough funds to pay the proposed dividend of $4.60 per share. The amount raised will be xp, and the total dividend payment will be $4.60x. The new number of outstanding shares will be 25,000 + x, and the new dividend per share will be ($85,000 + $4.60x) / (25,000 + x). Assuming the expected value of the firm remains the same, we can use the dividend discount model to find the ex-rights stock price (i.e., the price of the stock after the new shares are issued):

Ex-rights stock price = (Net income + New dividend amount) / (1 - payout ratio) / Discount rate - Expected value of the firm

Plugging in the given values, we get:

p = (($85,000 + $4.60x) / (25,000 + x) + $85,000 / 25,000) / (1 - 1) / 0.12 - $1,725,000

Simplifying this expression, we get:

p = (0.012x + 45.4) / (25,000 + x) - $67.50

To maximize the stock price, Novis should aim to set p as high as possible. However, the price sensitivity of demand for new shares is likely to limit how high the price can be. Furthermore, the dilution of earnings resulting from the new shares is likely to put downward pressure on the stock price. In conclusion, the claim that the low dividend is depressing the stock price may or may not be true, depending on the investor's preferences. However, the proposed solution of selling new shares to finance a higher dividend is likely to be negative for the stock price, as it increases the number of outstanding shares and dilutes earnings per share. The price of the new shares will depend on the price sensitivity of demand, but it is likely to be lower than the current price of Novis's stock.

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The simplex method is a linear programming technique used to find the maximum value of a linear objective function subject to constraints represented by linear equations or inequalities.

Here's how you can solve this problem using the simplex method:

Formulate the problem as a linear program:

The objective is to maximize the total profit, which is given by 20x1 + 6x2 + 8x3, where x1, x2, and x3 are the number of units of products 1, 2, and 3, respectively. The constraints are the available machine time, which are:

8x1 + 4x2 + 2x3 <= 250 (milling machine)

3x1 + 3x2 <= 150 (lathe)

x3 <= 50 (grinder)

Create a simplex tableau:

The simplex tableau is a matrix used to keep track of the variables and the coefficients of the objective function and the constraints. The first row of the tableau is the objective function, the rest of the rows are the constraints. The last column is called the "result" column and contains the values of the variables and the objective function.

Choose a basic variable:

In the first iteration, we will choose x1 as the basic variable, since it is the only non-negative variable in the objective function. We will write x1 in terms of x2 and x3 using the first constraint:

x1 = (250 - 4x2 - 2x3)/8

Update the simplex tableau:

Substitute x1 in the objective function and in the rest of the constraints:

20 * (250 - 4x2 - 2x3)/8 + 6x2 + 8x3

3x2 <= 150

x3 <= 50

Check for optimality:

Check if all the coefficients in the objective function are non-negative. If so, the current solution is optimal and the problem is solved. If not, choose the next basic variable and repeat steps 3 and 4.

Repeat steps 3 to 5 until optimality is reached:

In the second iteration, we will choose x2 as the basic variable. Substitute x2 in the objective function and in the rest of the constraints, and check for optimality. Repeat this process until the coefficients in the objective function are non-negative, indicating that the solution is optimal.

The final solution will give the number of units of each product that the firm should produce in order to maximize profit.

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If the company assigns overhead based on direct labor costs, and the predetermined overhead rate is $3.00 per direct labor dollar. The total overhead is : $1200.

Using this formula to determine the total overhead?

Total overhead = Predetermined overhead rate x Total direct labor cost

Let plug in  the formula

Total overhead = $3.00 per direct labor dollar x $400 in total direct labor costs

Total overhead = $1,200

Therefore the overhead is $1200.

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