to improve the usefulness of tests as selection tools, sales managers should follow this suggestion:

According to marketing strategy, "the market plan for the product is inadequate" is one of the four typical reasons why new products may fail.

Business markets are the markets where transactions between businesses take place, to put it simply. In such markets, one company sells its goods to clients who do not ultimately make use of the goods' benefits but rather utilize them to produce new benefits. In the example provided, a corporation is buying a product from another company to incorporate into a different product. As a result, the example case shows the business market. A "product failure" occurs when a company is unable to meet the strategic Objectives & Key Results (OKRs) targets set for the product. So, in this case, it can be claimed that there are many possible causes for new products to fail.

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A broker needs to train affiliated licensees on properly following disclosure requirements. The strategies that will help the training initiative be most effective Is option A: Offer multiple classes so that new licensees are trained separately from experienced salespeople.

The most effective approach to training affiliated licensees on disclosure requirements is to offer tailored training for different experience levels.

This allows for targeted training to address knowledge gaps and ensures effective learning and retention of information.

Choice exams, a "scared straight" approach, or providing a document with rules alone are not as effective.

Option A allows for efficient training by separating new and experienced licensees and providing foundational or advanced courses accordingly.

Overall, offering multiple classes for different experience levels is the best strategy for training affiliated licensees on disclosure requirements.

Therefore the correct answer is option A.

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The budgeted number of direct hours for the year can be found to be C. 2,552.

The number of direct hours that was budgeted for the year can be found by the formula :

= Amount budgeted for manufacturing overhead / Amount per direct labor hour

Amount budgeted for manufacturing overhead = $ 47, 362

Amount per direct labor hour = $ 18. 56

The number of hours is:

= 47, 362 / 18. 56

= 2, 551. 83

= 2, 552 hours

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Option D is correct. How is your product maintained, disposed of, or repaired?

The term "Maintained Products" refers to hardware, software, or peripheral products for which Services are either included with the Products or necessary as part of a Service Offering chosen and ordered by the Customer, accepted by ISL, and noted on the Invoice, as well as any updates or modifications thereto that may occur from time to time.

a service offered by businesses that sell technical items, helping clients with issues: You will be responsible for offering product support to clients that contact our technical helpline. Compare.

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 Direct materials Direct Labor Overhead Total Cost

 Req No. Amount Time ticket no Amount Cost Applied  

07/01 Q 4698 $1,850 W 3393 $1,200 $1,320 $4370

07/05 Q 4725 $1,600 W 3479 $1,050 $1,155 $3805

07/10     W 3559 $ 900 $990 $1890

   $3,450   $3,150 $3,465 $10,065

Direct labour costs are a portion of the wage bill or payroll that are particularly and frequently tied to or associated with the manufacture of a good, a particular task order, or the provision of a service. Furthermore, we may add that it represents the cost of the labour put in by those workers who really build the product on the assembly line.How to determine the direct labour cost before starting the work citing knowledge, skill, etc. when discussing the job's requirements.placing the appropriate individuals in the right positions.Usage Costs manufacturing include direct labour costs.

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The cost of commodities serves as a prominent example of a stagnating economy. In this case, we suppose that the price is determined by the same-era dynamics of supply and demand. Price, demand, and supply all apply to the same time frame.

If two variables are functionally related and their values reflect the same time period or point in time, the analysis is said to be static.

To put it another way, static analysis or static theory is the study of static relationships between pertinent variables. The main objectives of statistics for economics are the gathering, processing, and assessment of particular economic data.

Therefore, It shows relationships among several factors, including as output, pricing, demand, and supply, among others, which helps us understand and analyse economic theories.

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One of the major drawbacks of paper currency is that they are easily stolen.

A currency is the standardization of money, including banknotes and coins, that is used or in circulation as a means of exchange. A currency can also be defined more broadly as a system of money that has been used often over time within a particular setting, particularly by residents of a country state.

The term "currency" refers to the legal tender or formal mode of payment of a nation or area. The US dollar, euro, Japanese yen, British pound, and Swiss franc are some of the most well-known currencies.

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For this comparison, I chose to research and evaluate two software tools for bank account reconciliation: Bank Reconciliation Services from Sage and Bank Reconciliation from QuickBooks.

For businesses, bank account reconciliation is a critical component of financial management. Reconciling a bank account involves comparing the transactions recorded in the business’s financial records with the transactions recorded by the bank in the account statement. Reconciliation helps ensure accuracy and completeness of the financial records, and serves as an important internal control measure.

For this comparison, I chose to research and evaluate two software tools for bank account reconciliation: Bank Reconciliation Services from Sage and Bank Reconciliation from QuickBooks.

Sage Bank Reconciliation Services is a cloud-based solution that allows users to quickly reconcile their bank accounts. It is designed to help streamline the bank reconciliation process, saving businesses time and money. The software allows users to easily import bank statements, and provides an intuitive user interface for quickly reconciling transactions.

QuickBooks Bank Reconciliation is another cloud-based solution for reconciling bank accounts. It provides users with an easy-to-use interface for quickly reconciling transactions, and also allows users to easily import bank statements. Additionally, QuickBooks Bank Reconciliation provides users with reporting capabilities, allowing them to generate reports to analyze their financial data.

Sage Bank Reconciliation Services provides an audit trail feature, allowing users to easily review and approve reconciliations. Additionally, Sage Bank Reconciliation Services provides users with a range of reporting capabilities, allowing them to easily analyze their financial data. QuickBooks Bank Reconciliation does not provide an audit trail feature, and does not provide users with the same range of reporting capabilities as Sage Bank Reconciliation Services.

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The answer is option d. Why do you want to work for this company?, this would not create potential liability for the employer if asked during an interview.

A corporate structure that has a separate legal identity from its owners is a company. Due to additional reporting requirements and more serious legal obligations, it is a complex corporate structure with greater setup and administrative costs.

An organization is a voluntarily created group of people who conduct business for profit or non-profit goals. These people invest in the capital by purchasing the shares into which it is divided.

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Turnaround strategy is a revival measure for overcoming the hassle of industrial sickness. It is a approach to convert a loss-making industrial unit to a profitable one.

Turnaround is a restructuring procedure that converts the loss-making enterprise into a profitable one.

A successful turnaround has seven critical elements: Crisis management – Taking control; performing essential cash management; decreasing assets; arranging momentary funding; starting cost-reduction measures.

Turnaround approach is the action of reversing a terrible fashion and turning round the organization into profitability. Turnaround method derives its name from the motion of reversing a negative fashion and turning round the enterprise into profitability. The turning around business enterprise aims at consistent state and growth.

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Abdul schedules a meeting with his manager to discuss a trivial matter that could have been handled with a text message. An unethical practices which this example show is: taking advantage of his manager. The Option C is correct.

Unethical practices refer to actions or behaviors that violate ethical or moral standards and principles. These practices can include actions that are harmful, dishonest, fraudulent, or unfair to others.

Examples of unethical practices in various fields include:

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It is true that Clay and Marian Washington who provided the total support for their two children, who lived with them in the U.S. all year will qualify for the child tax credit for other dependents.

This tax credit, worth up to $2,000 for each qualifying child, helps to offset the costs of raising children. A person must earn more than $2,500 to be eligible for a Child Tax Credit refund.

For 2022, the Credit for Other Dependents is worth up to $500 and the Child Tax Credit is worth up to $2,000.

According to the IRS, a dependent is defined as a qualifying kid (a child who is under the age of 19, under 24 if they are full-time students, or any age if they are permanently and totally incapacitated), or a qualified relative.

The Washington's would be qualified for the credit for other dependents as Washington's as both come under age 19 which is a condition for qualifying.

Therefore, the statement is true.

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This statement is True, codes of ethical conduct adopted by corporations and professional associations have the same legal status as ordinances.

Associations refer to groups of individuals or organizations that share a common interest or purpose and work together to achieve their goals. These groups may be formed for a variety of reasons, such as to advocate for a specific cause, promote a particular industry or profession, or provide support and resources to their members.

Associations typically have a formal structure, with bylaws and a governing board, and may offer various services to their members, such as networking opportunities, training and education, and access to specialized resources. They may also engage in lobbying or other advocacy efforts on behalf of their members. Associations can be found in many different fields, including business, healthcare, education, and the arts.

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The correct option is D. The four-firm concentration ratio and the Herfindahl index respectively would be 16 percent and 400.

Firm concentration ratio = share of 4 largest firms/ total share of the     firm

                                        = 4+4+4+4/100= 16/100 = 16 percent

Herfindahl index= (4)^2 + (4)^2 +(4)^2 +.......+(4)^2

                           = 16+16 +......+16 = 16×25= 400.

A market is any region in which or greater occasions can meet to interact in a monetary transaction—even the ones that do not involve legal gentleness. A market transaction might also moreover comprise goods, services, statistics, foreign money, or any aggregate of those that bypass from one birthday celebration to another.

In elegant, the function of a marketplace is to collect products from scattered resources and channel them to scattered stores. From the factor of view of the seller, dealers channel the call for their product; from the thing of view of the consumer, they bring elements within his obtain. A marketplace is an area wherein buyers and sellers can meet to facilitate the change or transaction of products and services. other examples encompass illegal markets, public sale markets, and economic markets.

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Complete Question:

Firm Market Share (%)A 32B 25C 21D 15E 4F 3Refer to the data. Suppose that firms in this industry split up such that there were 25 firms, each with a 4 percent market share. The four-firm concentration ratio and the Herfindahl index respectively would be

1. 100 percent and 10,000.

2. 16 percent and 16.

3. 400 percent and 64.

4. 16 percent and 400.

Option (a), Debit Equipment for $5,000, Credit Cash for $1,000, and Credit Accounts Payable for $4,000.

The accounts payable account is credited when a company makes a credit purchase of goods or services. There is a debit to the balance as a result of the repayment of a portion of the company's account payable.

The equipment account in the company's accounting software shows a debit balance. The equipment is considered one of the organization's fixed assets when it is used for legitimate commercial operations.

Equipment- debit                                                 $5,000

Accounts Payable- credit                                                        $4,000

Cash- credit                                                                              $1,000

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The complete question is:

Mitra associates purchased equipment for $5,000, by paying $1,000 cash and agreeing to pay the balance in 30 days. this transaction would be recorded with which of the following entries?

a) Supply curve and supply schedule reflects a way of express-ing inform-ation about the amount of coffee cups producers that are will-ing and able to produce.

A supply schedule is a table that sho-ws the quan-tity supplied at each price. A supply curve is a graph that sho-ws the quantity supplied at each price. Some-times the supply curve is called a supply schedule beca-use it is a graphical represent-ation of the supply schedule.

A supply schedule is a tabular depict-ion of the relation-ship between price and quantity supplied, represented graph-ically as a supply curve. A firm's supply sche-dule helps to make the supply curve.

Complete question- which of the following reflects a way of expressing information about the amount of coffee cups producers are willing and able to produce?

a) Supply curve and supply schedule

b) Demand curve and demand schedule

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An organization is a person or a group of people who each perform certain roles and have corresponding responsibilities, powers, and connections in order to accomplish goals.

A cooperative group of individuals forms an organization, which can be a business, neighborhood association, nonprofit, or union. A person, a group, a business, or the process of creating or producing anything can all be considered "organizations."

Line-staff organization is a type of management approach in which higher-ups (such as managers) set goals and offer directives that are then carried out by staff and other workers. In a large, complex corporation, flexibility is sought for but not at the expense of management authority.

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The complete question is:

FILL IN THE BLANK.

Identify the missing word(s) in the following sentence:

An organization is a person or a group of people that has its own functions with _____________ to achieve its objectives?

A follower with low-level motivation and mid-to-high level ability to complete the job benefits from leader who is both a cheerleader and authoritarian. Option D is correct.

In business, leadership is the ability of a company's management to set and achieve difficult goals, act quickly and decisively when necessary, outperform the competition, and motivate others to perform at their best.

Leaders provide direction and vision, inspire others to achieve the organization's goals, and contribute to the creation of a successful environment by encouraging team members to communicate and work together.

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Streamline Luggage Company markets it roll-aboard suitcases to international executives and business people that travel regularly. This is an example of segmenting based on demographics

Segmentation is the process of dividing a market into smaller groups of consumers with similar needs, wants, or characteristics. In this case, Streamline Luggage Company has segmented its market based on two criteria:

Demographics: The company is targeting international executives and business people, which suggests that it has identified a specific group of consumers based on their occupation or job title. This demographic segmentation helps the company tailor its marketing messages and product features to meet the unique needs and preferences of this group.

Behavior: The company is also targeting consumers who travel regularly. This behavioral segmentation recognizes that travel frequency is an important factor in determining luggage needs, and that consumers who travel frequently may have different requirements and preferences than those who travel less frequently.

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When market price is below the equilibrium price than it results in shortage and puts upward pressure on the prices.

The correct answer is shortage; upward pressure.

When market prices of the goods are below the equilibrium price then consumers increase the demand for the good due to lower prices. When demand increases it leads to shortage of goods in the market as producers will supply less goods below the market price and consumers would demand more. When demand is more than supply it puts upward pressure on the prices of goods resulting in increase in the price.

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This would lead to a shortage and would put pressure on prices to increase.

Equilibrium price is the market price at which the quantity of goods or services demanded by buyers is equal to the quantity of goods or services supplied by sellers. At the equilibrium price, there is no excess supply or demand in the market.

Shortage refers to a situation in a market where the quantity demanded of a good or service is greater than the quantity supplied, at the current market price. In other words, when the market price is below the equilibrium price, there is excess demand for the good or service, leading to a shortage. This can result in long wait times, increased competition, and upward pressure on prices.

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The GDP deflator will overestimate inflation if national income accountants fail to account for changes in the quality of goods and services over time.

It is used to figure out how much new domestically produced final goods and services cost each year in a country. a measure of inflation in the prices of US-produced goods and services, including exports. Although they are calculated in different ways, the GDP price index and the gross domestic price deflator are closely related. GDP deflator, inflation, and long definition The annual growth rate of the GDP implicit deflator is used to measure inflation, which depicts the rate of price change throughout the economy.

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The unit cost for each model using direct labor hours to apply overheads are $165  and $225

Determining the total amount for the given questions -

1) Determining the unit cost

Overhead rate = Direct labor + Ordering cost + Machine cost +Receiving/ Direct labor hour for A + Direct labor hour for B

= 480,000 + 360,000 + 840,000 +400,000 / 6,000+2,000

= 2,08,0000/ 8000

= 260

Model A cost per unit

= Direct material +Setting up /Units +(Direct labor hour × Overhead rate/Units

=(600,000+480,000)/16,000 +( 6,000 × 260/16,000)

= 165

Model B cost per unit

= 800,000 + 480,000 / 8,000 + (2,000 × 260/8,000 )

= 225

2) Determining the unit cost for each model using the four activity drivers

Model A cost  

=((Direct material + direct labor)+(direct labor×no. of setups / number of setup) + (ordering cost x orders / machine hours) + (machine costs x orders/ machine hours) + (receiving×receiving hours/ receiving hours)) / Units

= (( 600,000+ 480,000) + ( 480,000 × 400/600) + ( 360,000× 12,000/ 18,000) +( 840,000 × 18,000/42,000) + ( 400,000 × 3,000/10,000)) / 16,000

= 32.50

Model B cost

= (( 800,000+ 480,000) + ( 480,000×200/600) + ( 360,000 × 12,000/18,000) +( 840,000 × 18,000/42,000) + ( 400,000 × 7,000/ 10,000))/8,000

= 290

3) The more accurate cost assignment is produced by Activity Driver Method.

Complete Question:

Multiple Versus Single Overhead Rates, Activity Drivers Deoro Company has identified the following overhead activities, costs, and activity drivers for the coming year: Activity Expected Cost Activity Driver Activity Capacity Setting up equipment $480,000 Number of setups 600 Ordering costs 360,000 Number of orders 18,000 Machine costs 840,000 Machine hours 42,000 Receiving 400,000 Receiving hours 10,000 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $600,000 $800,000 Direct labor $480,000 $480,000 Units completed 16,000 8,000 Direct labor hours 6,000 2,000 Number of setups 400 200 Number of orders 6,000 12,000 Machine hours 24,000 18,000 Receiving hours 3,000 7,000 The company's normal activity is 8,000 direct labor hours. Required: 1. Determine the unit cost for each model using direct labor hours to apply overhead. Unit Cost Model A $ Model B $ 2. Determine the unit cost for each model using the four activity drivers. Round your answers to nearest cent. Unit Cost Model A $ Model B $ 3. Which method produces the more accurate cost assignment?

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The option A "1 crate of olive oil per bushel of wheat" option B "3 crates of olive oil per bushel of wheat" and option C "7 crates of olive oil per bushel of wheat" would allow both Liechtenstein and Slovenia to gain from trade. So the option A is correct.

This is because Liechtenstein is able to export wheat to Slovenia in exchange for olive oil. With enough olive oil for each bushel of wheat, Liechtenstein can make a profit from the sale of their wheat.

At the same time, Slovenia can benefit from the purchase of wheat from Liechtenstein, as it can use the wheat to produce food or other items that it can then sell.

With three, or even seven crates of olive oil per bushel of wheat, Slovenia can make a profit from the sale of olive oil while still receiving enough wheat to meet its needs.

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The management function that best describes the freedom provided to local managers at BBT Corporation is "organizing". So, the correct option is B.

Organizing is the management function that involves arranging resources, people, and tasks to achieve the desired goals. In this case, the top executives at BBT Corporation set the strategic direction for the firm at corporate headquarters, and local managers are informed of these strategies and given complete freedom to implement them.

This means that the local managers are responsible for organizing the resources, people, and tasks within their respective areas of responsibility to achieve the company's goals.

By providing local managers with complete freedom to implement the strategies, the top executives are delegating the responsibility of organizing the resources, people, and tasks to the local managers.

This allows the local managers to use their knowledge and expertise to make decisions about how best to organize their areas of responsibility to achieve the company's goals.

In summary, the freedom provided to local managers at BBT Corporation is related to the management function of organizing, as they are responsible for arranging resources, people, and tasks within their respective areas of responsibility to achieve the company's goals.

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Complete question is:

Top executives at bbt corporation set the strategic direction for the firm at corporate headquarters. bbt's local managers are then informed of these strategies and given complete freedom to implement them. which of the following management functions best describes the freedom provided local managers?

a) planning

b) organizing

c) decision-making

d) Leading

Salaries expense, suppliers and dividends are listed in post-closing trial balance.

Salaries expense is the cost incurred by a company for the compensation paid to its employees. This includes all forms of payment to employees, including salaries, wages, bonuses, commissions, and benefits. The salaries expense is a significant expense item for most businesses, and it is critical to accurately track and record all employee-related costs to ensure accurate financial statements. In addition, the salaries expense also includes employer contributions to employee benefits such as health insurance, retirement plans, and payroll taxes. It is important for companies to budget for salaries expense, as it is a significant factor in determining profitability and cash flow. Effective management of salaries expense requires a combination of proper staffing levels, competitive compensation, and efficient payroll processes.

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The amortization of gain through a depreciation adjustment for 2022 is $510.32.

To calculate the amortization of gain through a depreciation adjustment for 2022, we first need to calculate the original cost and book value of the equipment on April 1, 2020, when Simon Company bought it from Wilson.

The equipment had an estimated useful life of 10 years when it was acquired, and as of January 1, 2020, it had been in service for (10-2) = 8 years. Therefore, the accumulated depreciation as of January 1, 2020, was $80,000 - $50,000 = $30,000.

Since Simon Company purchased the equipment from Wilson on April 1, 2020, they acquired it with an original cost of $68,250, which is the price at which it was sold by Wilson.

To calculate the book value of the equipment on April 1, 2020, we need to calculate the accumulated depreciation from January 1, 2020, to April 1, 2020. The remaining useful life of the equipment as of January 1, 2020, was 10 years, and as of April 1, 2020, it had a remaining useful life of 8.75 years. Therefore, the accumulated depreciation for the period from January 1, 2020, to April 1, 2020, is ($80,000 / 10) * (0.25) = $2,000.

Thus, the book value of the equipment on April 1, 2020, was $68,250 - $2,000 = $66,250.

To calculate the gain on sale of the equipment, we need to compare the selling price of $68,250 to the book value of $66,250. The gain on sale is $2,000.

Since Simon Company purchased the equipment with a remaining useful life of 8.75 years, they should depreciate it over this period. The annual depreciation expense is ($68,250 - $66,250) / 8.75 = $2,286.

For consolidation purposes, the gain on sale of the equipment should be amortized over its remaining useful life of 8.75 years. Therefore, the amortization of gain through a depreciation adjustment for 2022 is (8.75 - 2) / 8.75 * $2,000 - $2,286 = $510.32.

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When negative externalities occur as a result of a product market's activity, the market will produce more than is desirable.

Negative externalities are costs imposed on society that are not reflected in the market price of a good or service. These costs can include things like pollution, traffic congestion, or other environmental impacts.

When the market price does not reflect these costs, the result is a "market failure," where the market produces more than is socially desirable. In other words, the market does not take into account the full cost of production, so firms will produce more goods and services than they would if they had to pay for the full cost of their actions.

This leads to an overallocation of resources to the production of the good or service in question, and a corresponding underallocation of resources to other, more socially beneficial activities.

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The year end adjustment journal entry for unrecorded fees revenue will be as follows:  Accounts Receivable A/c Dr. is $14780 and To Accrued Revenue is $14780.

Accrued revenue refers to the revenue that a company has earned but has not yet received payment for. This typically occurs when a business provides goods or services to a customer on credit, with payment expected at a later date. In such cases, the company records the revenue as earned and records it in their financial statements, even though the payment has not yet been received.

Accrued revenue is a crucial aspect of a company's financial records, as it allows for a more accurate representation of the company's financial health. It also provides an insight into the company's cash flow, indicating that a certain amount of cash will be received at a later date. It is essential for companies to keep track of accrued revenue, as it affects the company's financial statements, such as the balance sheet and income statement.

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Complete Question:-

Adjustment for Accrued Revenues At the end of the current year, $14,780 of fees have been earned but have not been billed to clients. Journalize the adjusting entry to record the accrued fees. If an amount box does not require an entry, leave it blank.

The Computer gross profit when production is 42,400 units under absorption costing would be equal to 200.

A managerial accounting technique known as "absorption costing," also known as "full costing," is used to record all expenses related to producing a specific product. This strategy accounts with all expenditures, both direct and indirect, including rent, insurance, direct labor cost, and direct labor. Absorption costing is authorized for auditing under generally accepted accounting standards (GAAP), while variable costing is not. With just this technique of costing, increased charge is added to the final inventory, which is passed over as a liability towards the following decade's balance sheet.  When employing absorption costing, costs on the net income are lower since more costs are paid for that in ending inventories.

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Depreciation expense is added to the statement of cash flows because it is not an expenditure. Thus, option 3 is correct.

The income statement lists depreciation expenditure as an expense tο reflect how much of an asset's wοrth has been depleted for the year. As a result, it is neither an asset nor a liability.

Due tο the fact that it raises a company's operational costs, depreciation is viewed as an expense fοr accounting purposes. Over the course of their useful life, machines and οther assets experience wear and tear and lose value. Depreciation expense is displayed οn the income statement.

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Complete question:

Depreciation expense: