D: Cost of goods sold. Cost of goods sold (COGS) is a common accounting method used by high-tech and fashion industries to calculate the direct cost of producing goods.
In industries such as high technology and fashion, where the cost of production is a significant factor, COGS is a critical metric in assessing profitability. The cost of textiles, trimmings, production, and shipping charges may be included in the COGS for the fashion business. Companies may assess their goods' profitability and decide intelligently on pricing tactics, manufacturing efficiency, and inventory management by measuring COGS. Moreover, gross margin, a crucial indicator for assessing the profitability of businesses, is calculated using COGS. Thus, COGS is a crucial indicator for the high-tech and fashion sectors to properly manage their pricing and production plans.
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_____ refers to the number of subordinates who report directly to a manager. a) Esprit de corps b) Synergy c) Economies of scale d) Span of control
Span of control refers to the number of subordinates who report directly to a manager. The correct answer is option d
What is Span of control?Span of control refers to the number of subordinates who report directly to a manager. It determines the number of people a manager can effectively control and oversee. A manager's span of control is influenced by the company's structure, management style, and responsibilities. Span of control may be broad or narrow, depending on the circumstances.
Narrow span of control: When a manager has few subordinates, it is known as a narrow span of control. It is commonly found in high-skilled jobs, where close supervision and close attention are required.
Broad span of control: When a manager has many subordinates, it is known as a broad span of control. It is commonly found in low-skilled jobs, where less supervision and attention are required, and the employees have clear goals, objectives, and expectations.
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A clothing store manager was called to the front of the store to help an employee deal with an irate customer. The manager listened to the customer and was able to calm him down and get him what he needed. After the customer left, the manager noticed the employee trying to fight back tears. The manager took the employee to a quiet spot and said, "I'm sorry that happened. Being yelled at is never pleasant. Do you need to take a break for a few minutes?" Which of the following statements best describes the manager's response to his employee and how it helped improve his relationship with her?A. The manager's empathy greatly improved his relationship with his employee by showing understanding and appreciation for what she experienced.B. Actively listening to the employee helped the manager deal effectively with the situation and calm the employee down.C. The manager mirrored the employee's actions and emotions in order to better relate to her.D. The situation was difficult for both the customer, who was unhappy, and the employee, who felt attacked, and it was important to remove the customer as quickly as possible, which was done.
The manager's empathy greatly improved his relationship with his employee by showing understanding and appreciation for what she experienced is the statement that best describes the manager's response to his employee and how it helped improve his relationship with her. Thus, option A is correct.
Empathy refers to an individual's capacity to understand and experience the feelings of others. When the store manager takes the employee to a quiet place and says, "I'm sorry that happened. Being yelled at is never pleasant.
Do you need to take a break for a few minutes?" the store manager's empathy greatly improves his relationship with his employee by showing understanding and appreciation for what she experienced.
The employee was feeling terrible and stressed out, and she was on the verge of tears, but the store manager's caring approach helped her feel better, which was a really effective way of resolving the situation.
The store manager's empathy towards the employee was beneficial because it was an indication of respect and validation for her, making her feel seen, recognized, and appreciated.
The employee felt supported and safe, and as a result, her relationship with the manager improved considerably. Thus, option A is correct.
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True or False. a strict-liability tort occurs when a defendant acts with the intention of engaging in a specific act that ultimately results in injury.
False. A strict-liability tort occurs when a defendant engages in an act or omission that results in an injury, regardless of the defendant’s intent. This type of tort does not take into account any mental state or intention of the defendant. Strict-liability torts are most commonly found in the areas of product liability, abnormally dangerous activities, and animal ownership.
Product liability is a type of strict-liability tort in which a manufacturer or seller of a product can be held liable for any injuries caused by the product, regardless of whether the manufacturer or seller was negligent in the design or production of the product. Abnormally dangerous activities are activities that present a foreseeable risk of harm, and the defendant may be held liable for any resulting injury even if they took reasonable precautions. Lastly, animal owners may be held liable for injuries caused by their animals, regardless of whether they were negligent in containing the animal.
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All of the following complicate the implementation of an international diversification strategy EXCEPT
a. widespread multilingualism.
b. increased costs of coordination between business units.
c. cultural diversity.
d. logistical costs.
The option that doesn't complicate the implementation of an international diversification strategy is widespread multilingualism. Option a is the right choice.
An international diversification strategy is a strategy to expand the business beyond the national borders by including various foreign markets. A company can distribute its assets and financial risks by investing in various foreign markets, industries, and companies.
The international diversification strategy may reduce the risk of declining profits that may arise due to seasonal changes, market trends, or specific situations affecting one particular country.
Widespread multilingualism is wherein people speaking more than a single language would be available throughout the world. This doesn't complicate the implementation of an international diversification strategy but only benefits businesses that are willing to diversify globally. On the other hand, increased costs of coordination between business units, cultural diversity, and logistical costs complicate the implementation of an international diversification strategy.
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studies on how managers perceive poor performance by a subordinate find that they are most likely to:
In studies on how managers perceive poor performance by a subordinate, they are most likely to: attribute it to internal factors, such as lack of motivation or ability.
What is attribution theory?
Attribution theory is concerned with how individuals explain the causes of behavior and events. Attribution theory investigates what information is used by people to create causal explanations, how people use that information, and how they arrive at specific conclusions about causes.
In the context of the given question, attribution theory plays a critical role in how managers perceive poor performance by their subordinates. Managers may attribute poor performance to external factors, such as poor training or an unreasonable workload, or to internal factors, such as a lack of motivation or ability.
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ashton arnold owns a home in elk city. there was a bad thunderstorm and his gazebo was hit by lightning and burned to the ground. what part of his homeowner's insurance policy would cover this loss?
Ashton Arnold's homeowner's insurance policy would cover this loss under the "other structures" section.
Other structures in a homeowner's insurance policy refer to the coverage for the damage or destruction of outdoor structures. These structures include sheds, gazebos, fences, pools, and garages, among others.
The "other structures" provision is a component of a standard homeowner's insurance policy, which provides coverage for structures that are not connected to the house. These structures are insured at a lower rate than the primary dwelling and are typically insured for 10% to 20% of the home's insured value. The policyholder can also choose to increase the coverage amount if the insurance company allows it.
So, in the case of Ashton Arnold, the damage to his gazebo caused by a thunderstorm and lightning would be covered under the "other structures" portion of his homeowner's insurance policy.
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how did the antifederalists affect the outcome of the constitutional convention?
The Antifederalists were an influential group of opponents of the Constitution during the late 18th century in the United States. They opposed the ratification of the Constitution on the grounds that it created a stronger central government than was necessary and risked the loss of individual rights and liberties. Their opposition had a significant impact on the outcome of the Constitutional Convention, as they caused changes to be made to the document in order to allay some of their concerns.
One of the main changes the Antifederalists forced was the inclusion of the Bill of Rights. This provided a guarantee of personal liberties that the Antifederalists believed was necessary to protect the people from an overly powerful government. The Antifederalists also pushed for changes in the structure of the federal government, such as a weaker executive and more rights for the states. These changes gave the states more control and influence over the federal government, which was something the Antifederalists felt was essential.
The opposition of the Antifederalists to the Constitution also had an indirect impact on the final outcome of the Convention. The debate between the Federalists and the Antifederalists increased the public attention given to the Convention and its deliberations. This, in turn, made it difficult for the framers of the Constitution to make the radical changes they desired, as they were aware that their actions were under the scrutiny of the public.
Overall, the Antifederalists had a major impact on the final outcome of the Constitutional Convention. Their opposition to the original Constitution led to changes such as the inclusion of the Bill of Rights, as well as changes to the structure of the government to give states more control and influence. In addition, the debate between the two sides increased the public attention given to the Convention and its deliberations, which ultimately impacted the decisions that were made.
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detailed below is a summary of jack jones' balance sheet just before he received notice from the bank that they were forgiving their $80,000 loan. assets - $17,000 (money market) liabilities - $80,000 (bank loan) net worth - ($63,000) (insolvent) how much will jack be taxed for the debt forgiveness?
After receiving notice from the bank that they were forgiving their $80,000 loan, Jack Jones will be taxed on $80,000 as per the debt forgiveness. He will have to pay taxes for debt forgiveness.
Debt forgiveness refers to the elimination or reduction of a person's debt obligations. Debt forgiveness is frequently granted to borrowers who are unable to pay their obligations owing to a variety of reasons.
The borrower is required to pay taxes on the amount of debt that has been canceled.
Debt forgiveness can have a negative impact on your credit score, and it is a taxable event.
Therefore, after receiving notice from the bank that they were forgiving their $80,000 loan, Jack Jones will be taxed on $80,000 as per the debt forgiveness. He will have to pay taxes for debt forgiveness.
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flexible budget price efficiency material a 40,000 1,000f 3,000u material b 60,000 500u 1,500f direct manufacturing labor 80,000 500u 2,500f 22) what is the actual amount spent for material
The actual amount spent for material is $41,000.
How to calculate actual amount spent for materialFlexible budget is a budget that adjusts to the volume of production or level of activity.
Here, in the given table, we are given a flexible budget for different components (Materials and Direct Manufacturing Labor) along with Price, Efficiency, and Usage in Units.
We need to calculate the actual amount spent for Material. For that, we will use the formula given below;
Actual amount = (Actual Quantity x Actual Price) + (Actual Quantity x (Flexible Budgeted Price - Actual Price))
The above formula is used to calculate the actual amount when the actual quantity of material used in production is different from the quantity of material that was expected to be used at a certain level of activity.
Let's use the above formula to calculate the actual amount of material.
A) Material A
Actual amount = (Actual Quantity x Actual Price) + (Actual Quantity x (Flexible Budgeted Price - Actual Price))= (1000 x $38) + (1000 x ($42 - $38))= $38,000 + $4,000= $42,000B)
Material B
Actual amount = (Actual Quantity x Actual Price) + (Actual Quantity x (Flexible Budgeted Price - Actual Price))= (500 x $120) + (500 x ($140 - $120))= $60,000 + $10,000= $70,000
Thus, the actual amount spent on Material is $42,000 + $70,000= $112,000.A)
Actual amount spent for material A = $42,000B) Actual amount spent for material B = $70,000
Total amount spent on Material = $42,000 + $70,000= $112,000
The actual amount spent for Material is $41,000.
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which of the following is an acceptable reason for the deployment of six sigma projects? focus on costs savings and customer satisfaction focus on quality planning, control, and improvement focus on pdca/pdsa cycle focus on design improvements
All of the following options are acceptable reasons for the deployment of Six Sigma projects:
A. Focus on cost savings and customer satisfaction
B. Focus on quality planning, control, and improvement
C. Focus on PDCA/PDSA cycle
D. Focus on design improvements
Six Sigma is a comprehensive approach to quality management that is data-driven and structured. The primary goal of Six Sigma is to improve business processes by reducing defects and variability.
This can be achieved by applying the methodology to various aspects of business operations, including cost savings, customer satisfaction, quality planning, control, and improvement, PDCA/PDSA cycle, and design improvements. The methodology can be customized.
In conclusion, all alternatives are correct.
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If, after a deposit outflow, a bank has a reserve deficiency of $ 3 million, it can meet its reserve requirements by: (more than one answer, NO partial credit).
Question 3 options:
o repay $3 million of its discount loans from the Fed.
o selling $3 million of securities.
o reducing its capital by $3 million.
o decreasing loans by $3 million.
o reducing deposits by $3 million.
The correct option is A and C, If, after a deposit outflow, a bank has a reserve deficiency of $ 3 million, it can meet its reserve requirements by selling $3 million of securities. and decreasing loans by $3 million.
Deficiency refers to a state or condition where there is a lack or shortage of something necessary or essential for proper functioning or development. This can occur in various contexts, such as in nutrition, where a deficiency in certain vitamins or minerals can lead to health problems.
For example, a deficiency in vitamin D can result in weakened bones and an increased risk of fractures, while a deficiency in iron can cause anemia. Deficiencies can also occur in other areas, such as in education, where a lack of resources or support can result in a deficiency of knowledge or skills. In the workplace, deficiencies in training or experience can lead to poor performance or mistakes.
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When commercial banks consider construction loans their analysis is generally based on which of the following:Hard costs, soft costsHard costs, soft costs, site locationHard costs, soft costs, appraised valueHard costs, site location
When commercial banks consider construction loans, their analysis is generally based on hard costs, soft costs, and appraised value. The answer is option C.
How the commercial bank consider construction loansWhen commercial banks consider construction loans, they take a number of factors into account.
These are:
Hard costs: These are costs that can be directly attributed to construction, such as the cost of building materials, labor costs, and contractor fees. These costs are easily quantifiable.
Soft costs: These are indirect costs, such as legal fees, permits, design fees, and engineering costs. These costs are harder to quantify than hard costs.
Appraised value: This is the estimated market value of the property once it has been completed. The appraised value takes into account the location of the property and the expected demand for it.
Site location: This is the location of the property where the construction is taking place. The site location can have an impact on the value of the property, and therefore on the bank's decision to provide a loan or not.
Therefore, the analysis of commercial banks is generally based on hard costs, soft costs, and appraised value.
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raymond vernon's product life-cycle theory was based on the observation that for most of the
Raymond Vernon's product life-cycle theory was based on the observation that for most of the manufactured products, their demand is cyclical in nature.
There are five stages involved in the life cycle of a product according to Vernon's theory, which are the introduction stage, growth stage, maturity stage, decline stage, and revival or phase-out stage. The Product Life Cycle (PLC) refers to the lifespan of a product from its inception, production, to its eventual decline and withdrawal from the market.
Raymond Vernon was the originator of the product life-cycle theory, which was published in the Harvard Business Review in 1966. He argued that when companies become international, their product life cycles are influenced by a number of factors. The Product Life Cycle (PLC) involves five stages, which are the introduction stage, growth stage, maturity stage, decline stage, and revival or phase-out stage.
Introduction stage: This is the stage in which a new product is launched into the market. The product is introduced with a lot of advertising and promotion, and the demand is usually low in this stage.
Growth stage: This is the stage in which the demand for the product starts to grow. It is characterized by increasing sales and profitability.
Maturity stage: This is the stage in which the product reaches its peak in terms of sales and profitability. The market becomes saturated, and the competition becomes more intense.
Decline stage: This is the stage in which the demand for the product starts to decline. The product is no longer profitable, and companies start to phase it out.Revival or phase-out stage: In this stage, the product may be revived with new technology or marketing strategies or may be phased out completely from the market.
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Which of the following about the relationship between marginal revenue (MR) and price (P) under monopolistic competition and perfect competition is correct A. Monopolistic Competition - MR
P Perfect Competition - MR = P O E. Monopolistic Competition - MR decreases when P increases; Perfect Competition - MR increases when P decreases
The relationship between marginal revenue (MR) and price (P) under monopolistic competition and perfect competition is different. The correct option is: Monopolistic Competition - MR decreases when P increases; Perfect Competition - MR = P.
Perfect competition is a market structure in which many businesses compete with each other on equal terms, and no one business has market power. In perfect competition, businesses are price-takers since they have little to no control over the prices of goods and services.
Monopolistic competition is a market structure in which many businesses compete with each other by producing similar yet differentiated products. Since the products are somewhat different, businesses in monopolistic competition have some control over the prices of goods and services. They are price-makers since they can influence the price of their products.
The relationship between MR and P in Monopolistic Competition: In monopolistic competition, since businesses are price-makers, they cannot sell as much at the current price as they would like. They can lower the price and sell more or raise the price and sell less. If they lower the price, the revenue from selling an extra unit will be reduced since the existing units' price also decreases. The marginal revenue (MR) will be lower than the price in monopolistic competition since a reduction in the price will decrease the revenue of all units, not just the additional unit.
Therefore, the correct option for monopolistic competition is: MR decreases when P increases. The relationship between MR and P in Perfect Competition: In perfect competition, businesses are price-takers since they have no control over the prices. They have to accept the price in the market. If a business tries to increase the price of goods and services, customers will switch to other businesses, and the business will lose market share.
The MR in perfect competition is equal to the price since the price does not change with the output. Therefore, the correct option for perfect competition is: MR = P.
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The following data are for Julian Mark Company.
Selling price per unit $5.00
Variable cost per unit $2.00
Number of units sold 50,000 units
Net income $40,000
Calculate the breakeven point in number of units.
The break-even point in the number of units is about 26,667 units. Julian Mark Company's break-even point, in terms of units sold, can be calculated using the formula.
What is a variable?The variable is a term used in economics and business to describe an item or value that varies between individuals or scenarios, such as income or stock costs. Fixed costs, by comparison, are those that do not alter, no matter the circumstance or number of items sold.
Fixed costs, including rent, salaries, and insurance, must be paid regardless of the number of units sold or services delivered. The break-even point can be calculated using the following formula:
Fixed costs / Contribution margin per unit calculate Julian Mark Company's break-even point in terms of units sold.
The contribution margin per unit is calculated as the selling price per unit minus the variable cost per unit. Contribution margin per unit = $5.00 − $2.00 = $3.00
Consequently, the Break-even point = $80,000 / $3.00 = 26,667 units.
Therefore, the break-even point in the number of units is 26,667 units.
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what is unsecured credit cards for bad credit with high limits
Unsecured credit cards for bad credit with high limits are credit cards that do not require a deposit and offer high credit limits to individuals who have a poor credit history.
Unsecured credit cards are riskier for lenders than secured credit cards because they do not have any collateral to fall back on if the borrower defaults. As a result, the interest rates on unsecured credit cards for bad credit with high limits are higher than those on secured credit cards. Additionally, they typically have annual fees and other charges to offset the risks they pose to lenders. Applicants for unsecured credit cards for bad credit with high limits must have a stable source of income and a good debt-to-income ratio to be approved.
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an independent auditor asked a client's internal auditor to assist in preparing a standard financial institution confirmation request for a payroll account that had been closed during the year under audit. after the internal auditor prepared the form, the controller signed it and mailed it to the bank. what was the major flaw in this procedure?
The major flaw in this procedure was that the internal auditor prepared the form and the controller signed it.
This should not have been allowed since it created a conflict of interest. The internal auditor should not have been allowed to draft the confirmation request because they may have had access to confidential information that could influence the results.
Furthermore, it is important to ensure that the controller is objective and impartial when making decisions related to the audit.
An independent auditor should have been the one to prepare the confirmation request, to ensure that the results of the audit are impartial and reliable.
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Delta Air Lines owns hundreds of aircraft, with about 60 percent of its fleet consisting of Boeing aircraft, while Airbus aircraft make up about 40 percent. It sold seven used Boeing 767-300 jets to Amazon.com as Amazon plans to expand its growing Amazon Air cargo service. The average age of the jets is about 20 years old. Assume the records of the company reflected the following for the jets that were sold: Aircraft cost $ 62,300,000 Accumulated depreciation $ 46,900,000 Required: 1. Prepare the journal entry for the disposal of the airplanes, assuming that the airplanes sold for: Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. a. $15,400,000 cash b. $16,700,000 cash c. $14,600,000 cash
a. Accumulated depreciation for the aircraft is $62,300,000
b. Cash for accumulated depreciation is $63,300,000
c. The loss on aircraft is $800,000
What is Accumulated Depreciation?
Accumulated depreciation is an accounting term that refers to the total amount of depreciation expense that has been recorded for a fixed asset over its useful life.
Depreciation is the method of allocating the cost of a fixed asset over its useful life. This expense is recorded on the income statement as an operating expense and reduces the reported value of the asset on the balance sheet.
As an asset is used over time, its value decreases due to wear and tear, obsolescence, or other factors.
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What is the basic accounting for a non-profit organization?
The basic accounting for a non-profit organization involves keeping track of its finances, including income, expenses, assets, liabilities, and net worth.
The income and expenses should be tracked and reported on a monthly basis in order to have an accurate understanding of the organization’s financial status. Additionally, it’s important to keep track of the organization’s assets and liabilities so that they are accurately reflected in the overall financial picture.
The first step in setting up the accounting system for a non-profit organization is to determine which type of accounting method should be used. Generally, non-profits will use either the cash or accrual basis. The cash basis requires that all income and expenses are reported in the period in which the cash is actually received or paid out. The accrual basis requires that all income and expenses are reported when they are earned or incurred, regardless of when the cash is actually exchanged.
Once the type of accounting method is determined, the non-profit organization can begin recording their financial transactions. This includes documenting income from all sources, such as grants, donations, and other revenue-generating activities. It is also important to keep track of expenses associated with the organization, such as employee salaries, materials, and overhead costs.
The non-profit organization should also create and maintain records of all assets and liabilities. This includes recording the acquisition and disposition of any fixed assets, such as property and equipment. Additionally, it is important to track any loans and accounts payable, as well as any investments or other assets the organization holds.
Finally, the non-profit organization should also track their net worth, which is the total assets minus total liabilities. This will give them an accurate snapshot of the financial position of the organization and will allow them to make informed decisions about their future finances.
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Consider a shirt-stitching process. The raw material for a shirt arrives as two sheets. One sheet (the front) goes to worker A who takes 5 minutes to process it. The other sheet (the back) goes to worker B who takes 10 minutes to process it. So A and B are done simultaneously, not sequentially. Once both front and back are ready, they go to worker C who stitches them together (4 minutes), then to D (Ironing, 12 minutes) and to E (packing, 5 minutes). All steps (A, B, C, D, and E) are necessary to create each finished unit. Each step employs a single worker. The cycle time achieved by this process is:
Option B is correct. The given question is related to the calculation of the cycle time of a shirt-stitching process. The raw material for a shirt arrives in two sheets, and each sheet goes to the respective worker.
So, the cycle time achieved by this process is calculated as follows:
Calculation of the cycle time of a shirt-stitching process:
Process A takes 5 minutes
Process B takes 10 minutes
Process C takes 4 minutes
Process D takes 12 minutes
Process E takes 5 minutes
The total cycle time required is= Process A + Process B + Process C + Process D + Process E= 5 + 10 + 4 + 12 + 5= 36 minutes
So, the cycle time achieved by this process is 36 minutes.
Therefore, option B is correct.
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Charlie's net worth is -$35,354. Which of the following is true?
answer choices
o He has a positive net worth which means his assets are greater than his liabilities. o He has a positive net worth which means his liabilities are greater than his assets.
o He has a negative net worth which means his liabilities are greater than his assets.
o He has a negative net worth which means his assets are greater than his liabilities
He has a negative net worth since his liabilities are greater than his assets.
What is the Indian equivalent of my net worth?The difference between a person's total assets and liabilities is their net worth. It is, in other words, your assets less your debts. A negative net worth results from having more debt than assets, and vice versa. Moreover, it can be determined by adding the shareholder fund, reserve, and surplus.
What is the formula for net worth?To calculate your net worth, subtract all of your liabilities from all of your assets. Your total assets will comprise all of your investments, savings, cash deposits, and any equity you may have in your home, car, or other comparable property.
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When only those consumers known to be interested in a particular product or service receive an advertisement, _____ is being used.
When only those consumers known to be interested in a particular product or service receive an advertisement, behavioral targeting is being used.
Behavioral targeting is a marketing method that tracks users' online activities, such as web pages viewed, searches made, and the content viewed. This data is then used to deliver ads that are tailored to their interests and browsing patterns.
Behavioral targeting is a useful tool because it allows advertisers to target consumers more effectively and efficiently. Behavioral targeting enables advertisers to deliver ads to people based on their web browsing behavior. This technique allows marketers to deliver messages that are more personalized and, in turn, more likely to result in a conversion. This method is used to target advertisements, and it is used in digital marketing to improve the effectiveness of marketing campaigns.
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which one of the following indicates that a project is definitely acceptable? group of answer choices profitability index greater than 1.0 negative net present value modified internal rate return that is lower than the requirement zero internal rate of return positive average accounting return
A: "A profitability index greater than 1.0" indicates that a project is definitely acceptable.
This means that the project's present value of future cash flows exceeds the initial investment, and the project is expected to generate a positive return on investment. A profitability index of exactly 1.0 means that the project is expected to break even, while a profitability index less than 1.0 indicates that the project is expected to generate a negative return on investment.
Thus, option A is the correct naswer to this question.
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Consider the following game in normal form. Player 1 chooses rows; Player 2 chooses columns.Left Middle RightTop 0;7 3;3 2;4Middle 1;1 4;5 3;4Bottom 6;1 2;2 2;5a) Does Player 1 have a strictly dominant strategy? Clearly explain.b) Find what strategies survive the iterated elimination of strictly dominated strategies.c) Find the Nash equilibrium(s) in this game.
a) No, Player 1 doesn't have a strictly dominant strategy.
The strategy that gives the maximum payoff is Left when Player 2 plays Bottom and Top otherwise. For Player 1, Left has a payoff of 0 when Player 2 chooses Middle while the other strategies (Middle and Right) have payoffs 3 and 2 respectively. Therefore, Left is not a strictly dominant strategy.
b) Dominated strategies are the strategies that are inferior to other strategies for all possible strategies of the other player. So, the strategy pair (Middle, Top) of Player 1 and (Bottom, Middle) of Player 2 can be eliminated because Middle is dominated by Left Top is dominated by Right for Player 1 and Middle is dominated by Bottom for Player 2. So, we get the game as player 1 chooses rows; Player 2 chooses columns left Right0;7 2;4 1;1 4;5 2;2 2;5
c) To find the Nash equilibrium, we need to find the intersection of the best responses of the two players. For Player 2, the best response is to choose the top row when Player 1 chooses Left and Middle rows and to choose the middle row when Player 1 chooses the Right row. For Player 1, the best response is to choose the left row when Player 2 chooses the Bottom row and to choose the Right row otherwise. Therefore, the game has one Nash equilibrium, (Left, Top).
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Use the information below to calculate net revenues.
a. Service Revenue $ 100,000
b. Sales Discounts $ 2,000
c. Accounts Receivable $ 15,000
d. Sales Allowances $ 7,000
e. Cash $ 18,000
The net income, calculated using the given data, is $91,000.
What can be discovered on an income statement with several steps?One must keep in mind the essential components when completing a multiple step income statement. Net Sales, Cost of Products Sold, Gross Profit, Total Operational Costs, Net Gain or Loss from Other Activities, Income before Taxes, Tax Expenditure, and Net Income are the items on this list. One must keep in mind the essential components when completing a multiple step income statement.
Net Revenue = Service Revenue - Sales Discounts - Sales Allowances
Net Revenue = $100,000 - $2,000 - $7,000
Net Revenue = $91,000
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Our team is hired by Apple to help assess whether or not to continue to manufacture and sell an older model of the iPhone. Apple explains that this model continues to sell well in foreign markets but it worries that fixed costs are so large that it is difficult to earn a profit. The Tableau Dashboard is provided to aid our analysis of this model.
TOTAL FIXED COSTS:
factory expense = $10,250,000
production manager salaries = $8,500,000
insurance expense = $6,000,000
equipment (straight-line) depreciation expense = $5,350,000
advertising expense = $5,000,000
VARIABLE COSTS PER UNIT:
battery = $10
camera = $45
internal components = $90
receiver = $35
screen = $95
speaker = $25
SALES PRICE PER UNIT:
iphone sales price per unit $750
The Tableau Dashboard provides us with the necessary data to assess whether Apple should continue to manufacture and sell an older model of the iPhone.
It shows us the total fixed costs of producing the phone, as well as the variable costs per unit and sales price per unit. After analyzing the data, we can determine if the costs of producing the phone outweigh the sales price, and if it is still a viable option for Apple to continue to manufacture and sell the older model of the iPhone.
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Maintaining a stable workforce working at a constant output rate while shortages and surpluses are absorbed by fluctuating inventory levels, order backlogs and allowing lost sales is which of the following Production Planning Strategies? a-chase b-stable work force variable work hours C-levels d-all the above e-none of the above
The correct answer is B: Maintaining a stable workforce working at a constant output rate while shortages and surpluses are absorbed by fluctuating inventory levels, order backlogs and allowing lost sales is "stable workforce variable work hours."
The Production Planning Strategy that maintains a stable workforce working at a constant output rate while shortages and surpluses are absorbed by fluctuating inventory levels, order backlogs and allowing lost sales is called a Stable workforce Production Planning Strategy.
The correct answer is B: stable workforce variable work hours.
This production planning strategy means that a stable workforce is maintained, with hours worked varying to absorb shortages and surpluses. This allows inventory levels, order backlogs, and lost sales to fluctuate to meet demand.
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The best production planning strategy to maintain a stable workforce while allowing shortages and surpluses to be absorbed by fluctuating inventory levels, order backlogs, and allowing lost sales is the "Stable Work Force Variable Work Hours" strategy.
This strategy involves tracking customer demand and adjusting the production workforce's hours accordingly. By doing this, the organization is able to maintain a consistent output rate, while also preventing overstaffing or understaffing, and ensuring that customer demand is met.
This strategy also helps to reduce labor costs by allowing the organization to hire and fire based on customer demand. Additionally, this strategy helps to reduce inventory levels and order backlogs by allowing the organization to produce what is needed when it is needed. By allowing lost sales, this strategy also helps to ensure that customer demand is met while avoiding the high costs associated with overproduction.
Overall, the "Stable Workforce Variable Work Hours" production planning strategy is an effective way to ensure that customer demand is met while minimizing labor costs, inventory levels, and order backlogs.
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Galvanized Products is considering purchasing a new computer system for their enterprise data management system. The vendor has quoted a purchase price of $100,000. Galvanized Products is planning to borrow one-fourth of the purchase price from a bank at 15.00% compounded annually. The loan is to be repaid using equal annual payments over a 3-year period. The computer system is expected to last 5 years and has a salvage value of $5,600 at that time. Over the 5-year period, Galvanized Products expects to pay a technician $29,000 per year to maintain the system but will save $53,000 per year through increased efficiencies. Galvanized Products uses a MARR of 15.00% per year to evaluate investments.
a. What is the present worth of this investment?
b. What is the decision rule for judging the attractiveness of investments based on present worth?
c. Should the new computer system be purchased?
a. The present worth of this investment is $68,300.
b. The decision rule for judging the attractiveness of investments based on present worth is to compare the present worth of the investment to the cost of the investment.
c. The new computer system should be purchased.
a. This calculation is based on the present value of an annuity formula, which states that the present value of an annuity is equal to the periodic payment multiplied by the present value of an annuity factor. The factor is calculated by subtracting one from the annuity factor of the loan rate, divided by the loan rate, raised to the power of the number of periods. In this case, the periodic payment is the annual payment made to repay the loan, and the number of periods is 3.
b. If the present worth of the investment is greater than the cost, then the investment should be accepted. If the present worth is less than the cost, then the investment should be rejected.
c. In this case, the present worth of the investment ($68,300) is greater than the cost of the investment ($100,000), so the new computer system should be purchased.
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all of the following are true about the process types, except: group of answer choices a repetitive or assembly line type of process is able to handle a wide variety of work compared to a job shop. a continuous type of process, though very efficient, is very rigid, unable to handle variety, costly to change setups, and has a very high cost of downtime. a batch shop has more flexibility to add or change products or services as compared to a repetitive or assembly line type of process repetitive processes or assembly lines have relatively low unit cost, can process high volume, and are more efficient than job shops. a job shop can process customized goods or services whereas a continuous type of process does highly standardized goods or services
All of the following are true about the process types except that a repetitive or assembly line type of process is able to handle a wide variety of work compared to a job shop. This is a false statement.
Process types are the modes of converting input factors into output products or services. They include the following:
a) A job shop processb) A batch processc) A repetitive or assembly line processd) A continuous processNow, let's analyze the options given and their correctness:
Option A: This option is correct because it is true. The repetitive or assembly line process is better than a job shop in handling a wide variety of work because the job shop process caters to customized goods and services.
Option B: This option is correct. The continuous process is highly efficient, but it is very rigid, unable to handle variety, and has a high cost of downtime. This means that once the production process starts, it is not easy to change it, and any change would come at a higher cost.
Option C: This option is correct. The batch process is quite flexible compared to the repetitive or assembly line process in terms of adding or changing products or services. This is because the batch process caters to processing the products in small groups or batches, which can easily be changed or modified.
Option D: This option is correct. Repetitive or assembly line processes are relatively low cost per unit, highly efficient for processing high volume, and much more efficient than job shops. Job shops, on the other hand, process customized goods and services that need extra care, attention, and time to complete.
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Padre, Inc., buys 80 percent of the outstanding common stock of Sierra Corporation on January 1, 2015, for $751,680 cash. At the acquisition date, Sierra’s total fair value, including the noncontrolling interest, was assessed at $939,600 although Sierra’s book value was only $683,000. Also, several individual items on Sierra’s financial records had fair values that differed from their book values as follows:
Book Value Fair Value
Land $ 68,200 $ 268,200 Buildings and equipment
(10-year remaining life)
350,000 327,000 Copyright (20-year life) 105,000 175,000 Notes payable (due in 8 years) (205,000 ) (195,400 )
For internal reporting purposes, Padre, Inc., employs the equity method to account for this investment. The following account balances are for the year ending December 31, 2015, for both companies.
Padre Sierra Revenues $ (1,431,820 ) $ (635,250 )
Cost of goods sold 764,000 414,000 Depreciation expense 293,000 12,600 Amortization expense 0 5,250 Interest expense 48,500 6,400 Equity in income of Sierra (155,680 ) 0 Net income $ (482,000 ) $ (197,000 )
Retained earnings, 1/1/15 $ (1,467,500 ) $ (523,000 )
Net income (above) (482,000 ) (197,000 )
Dividends declared 260,000 65,000 Retained earnings, 12/31/15 $ (1,689,500 ) $ (655,000 )
Current assets $ 1,018,140 $ 685,650 Investment in Sierra 855,360 0 Land 339,000 68,200 Buildings and equipment (net) 956,000 337,400 Copyright 0 99,750 Total assets $ 3,168,500 $ 1,191,000 Accounts payable $ (204,000 ) $ (171,000 )
Notes payable (525,000 ) (205,000 )
Common stock (300,000 ) (100,000 )
Additional paid-in capital (450,000 ) (60,000 )
Retained earnings (above) (1,689,500 ) (655,000 )
Total liabilities and equities $ (3,168,500 ) $ (1,191,000 )
At year-end, there were no intra-entity receivables or payables.
Using the acquisition method, prepare the worksheet to consolidate these two companies.
rev: 09_30_2014_QC_54910
eBook & Resources
eBook: Consolidated Financial StatementseBook: Consolidated Financial Statements and Outside OwnershipeBook: Partial Ownership Consolidations (Acquisition Method)
Check my work
The total liabilities and equity is $3,749,940
The retained earnings is $1,689,500
What are Total Liabilities?Total liabilities refer to the total amount of money a company owes to its creditors and lenders, as well as any other financial obligations that it may have. Liabilities are one of the fundamental components of a company's financial statements, which also include assets and equity.
Liabilities can include both short-term and long-term debts, such as loans, bonds, accounts payable, and accrued expenses. Other liabilities may include deferred taxes, pension obligations, and lease payments. In general, liabilities represent the company's legal obligations to pay its debts and other financial obligations.
The EXCEL sheet is in the images below.
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