Electric vehicles (EVs) have been called a "drastic innovation" by several industry experts. Others claim EVs
merely represent an "incremental innovation". Describe how you would determine if EVs are one or the other.

Number of units for 40% larger net income Depends on the net income for 2018 and desired increase.

To answer your questions:

To calculate the number of units Minden Company must sell in 2019 to break even, we need to determine the total fixed costs and contribution margin per unit.

Total fixed costs = $180,000

Contribution margin per unit = Selling price per unit - Variable costs per unit

                           = $20 - $6

                           = $14

Breakeven point (in units) = Total fixed costs / Contribution margin per unit

To calculate the margin of safety reported by Minden Company in 2019, we need to determine the difference between actual sales and the breakeven point.

Margin of Safety = Actual Sales - Breakeven Sales

               = 26,000 units - Breakeven Sales

To calculate the number of units Minden Company must sell in 2019 to earn a target profit equal to 25% of sales, we need to consider the target profit and contribution margin.

Target Profit = 25% of Sales

Contribution margin per unit = $14

Target Profit (in dollars) = Target Profit Percentage * Sales

                         = 0.25 * Sales

Number of units to sell for target profit = Target Profit (in dollars) / Contribution margin per unit

To calculate the number of units Minden Company must sell in 2019 to earn a net income that is 40% larger than the net income earned in 2018, we need to consider the net income for 2018 and the desired increase.

Net Income in 2018 (given) = X

Desired Net Income in 2019 = Net Income in 2018 + 40% of Net Income in 2018

Number of units to sell for desired net income = (Desired Net Income - Fixed Costs) / Contribution margin per unit

Note: To provide specific numerical answers, we would need the net income for 2018 (X) and any other relevant information provided in the question.

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The factors that motivate the extension of trade credit include the following:

Trade credit is an extension of credit by a company to another company that is a purchaser of goods and services. The supplier of goods and services provides trade credit with the expectation that the purchaser will repay it within an agreed period of time. There are various factors that motivate the extension of trade credit. They are:

1. To increase sales: Trade credit is an essential tool to promote sales. A supplier will provide trade credit to encourage the purchase of its goods and services. By extending credit to customers, a supplier can increase sales volumes.

2. To retain customers: A supplier may use trade credit as a means of retaining customers. By offering trade credit, the supplier can retain customers by providing an incentive for them to continue to purchase goods and services from the supplier.

3. To maintain cash flow: Suppliers may extend trade credit to maintain cash flow. By extending credit to customers, the supplier can collect cash on a more regular basis, thereby ensuring that its cash flow remains stable.

4. To reduce the risk of bad debts: Suppliers may use trade credit as a means of reducing the risk of bad debts. By offering trade credit, the supplier can monitor the creditworthiness of its customers, and reduce the risk of bad debts by only extending credit to customers that are deemed to be creditworthy.

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a) The forecast for week 6 using a 3-week moving average is approximately 225.67 units.

b) The forecast for week 6 using exponential smoothing with α=0.3 is 238 units.

a) To forecast week 6 using a 3-week moving average, we take the average of the sales data from weeks 3, 4, and 5. The average of 212, 227, and 238 is:

= (212 + 227 + 238) / 3

= 225.67.

Therefore, our forecast for week 6 using the 3-week moving average is approximately 225.67 units.

b) To forecast week 6 using exponential smoothing with α=0.3, we start by assigning equal weights to the actual sales data from the previous week (week 5) and the forecasted value for week 5. Using the formula:

Forecasted value = α * Actual sales + (1 - α) * Previous forecast

We calculated the forecast for week 6.

The previous forecast is 238, and the actual sales for week 5 is also 238.

The forecasted value for week 6 = 0.3 * 238 + (1 - 0.3) * 238

= 238.

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A violation of the controlled business standard would be committing any act that infringes on a purchaser’s freedom to choose insurers. The correct option is option D.

A violation of the controlled business standard would be committing any act that infringes on a purchaser’s freedom to choose insurers. The correct option is option D.  A controlled business is insurance coverage provided by an agent for an insurance company or a particular form of insurance policy.

The Controlled Business legislation was established to safeguard customers against the risk of the exploitation of such situations. The Controlled Business Standard This is the minimum set of conduct criteria that insurance brokers must adhere to. The regulated business standards cover professional knowledge and expertise, impartiality, care, and diligence, as well as conflicts of interest.

A violation of the controlled business standard is committing any act that infringes on a purchaser's freedom to choose insurers, such as offering a valuable inducement not specified in the contract in exchange for a sale, restricting one’s agent activity to representing insurers for which one holds an appointment, and earning more than 10% of one’s net commissions in any 12-month period from sales to family.

The basic principle of the standard is to ensure the protection of purchasers' interests against unethical business practices. Thus, insurance agents who breach these requirements face the risk of losing their licenses and facing other severe penalties.

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The value of the stock today is $48.94.

To calculate the value of the stock today, we need to calculate the present value of all the expected future dividends.

The dividends for years 1, 2, and 3 are given as $3, $3.5, and $3.8 per share, respectively. The dividends for years 4, 5, and 6 will decrease by 5% per year. After year 6, the dividends will grow at a rate of 6% indefinitely.

To calculate the present value, we discount each dividend by the required rate of return of 10%. The present value of the dividends is then calculated by summing up the discounted values.

Performing the calculations, the value of the stock today is $48.94.

Therefore, the correct answer is a) $48.94.

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Networking capability is the ability to form networks or connections, often with the aim of achieving a particular goal or outcome.

This capability is significant for new product development since it provides an avenue for collaboration between different entities involved in the product development process. The networking capability of a firm is therefore crucial to its success in new product development.

The success of new product development is dependent on the ability of firms to form networks and establish relationships with other firms or organizations in the industry. Collaboration and networking can provide firms with access to new ideas, technology, and markets, as well as the ability to share risks and costs associated with product development.

According to research, firms that have a high networking capability tend to be more successful in new product development than those with low networking capabilities. This is because networking provides firms with access to a diverse range of resources and expertise, which can help to improve the quality of the products being developed.

In conclusion, networking capability is essential for new product development.

Firms that invest in building strong networks and relationships with other entities in the industry are more likely to be successful in product development. Such entities can provide firms with access to new ideas, technology, and markets, which can help to improve the quality of the products being developed and increase the chances of success.

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The main factor of inflation is not less spending in the economy, although it can contribute to it. Inflation occurs when there is a general increase in prices across an economy over time, resulting in a decrease in the purchasing power of money.

This can happen due to various factors such as an increase in the supply of money, a decrease in the supply of goods and services, and changes in demand for goods and services.

In the given instance, a decrease in 20 billion in retail stores may contribute to a 5% inflation rate, but it cannot be the only factor causing it. Other factors such as changes in the money supply, government policies, and international trade may also have an impact on inflation.

Overall, while less spending in the economy can contribute to inflation, it is not the main factor. Inflation is a complex phenomenon that can have various causes and requires careful analysis to fully understand.

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A project management plan is a document that describes how a project will be executed, monitored, and controlled, and it defines the roles and responsibilities of the project team members.

The Project Management Plan (PMP) is a comprehensive planning document that provides guidance for executing, monitoring, and controlling a project. The PMP is used to describe how the project will be managed, including the project scope, schedule, budget, and other critical aspects of the project. It is usually a long document and provides guidance on how to perform project management activities.

Project documents, on the other hand, are generated throughout the project life cycle. They include various plans, reports, and other documents that are created as part of project planning and execution. Project documents can be changed only by undergoing the formal change control process.

Project documents include the following: Project charter Scope statement Work breakdown structure (WBS)Project schedule Risk management plan Quality management plan Resource management plan Change management plan Communication management plan Stakeholder management plan.

Conclusion::The main difference between project management plan and project documents is that the project management plan is the primary document used to manage the project, while project documents are additional documents that are also used to manage the project.

Also, the project management plan can be changed without undergoing the formal change control process, while project documents can be changed only by undergoing the formal change control process.

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The amount of the gross income is $131,210.

The insurance company informs the annuitant of the amounts each year, and the annuitant uses these amounts to determine the taxable and nontaxable portions of the annuity payments.

Taxpayer's gross income is $131,210. Taxpayer's economic income is as follows:

Cash compensation from employer $83,000

Health insurance premiums paid by employer $6,300

Gambling winnings $3,200

Increase in value of stock portfolio, no sales $7,000

Interest on bank deposits $350

Interest on municipal bond $1,250

Inheritance $30,000

Value of free coffee provided by employer at work $110

Adding all the above together:

Gross income = $83,000 + $6,300 + $3,200 + $7,000 + $350 + $1,250 + $30,000 + $110 = $131,210.

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An open economy is an economy: d which trades goods and services with other countries.What is an open economy?An open economy refers to an economy that promotes international trade, investment, and the free flow of goods and services between countries.

Its characteristic feature is that the country conducts economic transactions, including trade in goods and services, with other countries or economies.Content loaded- The content is loaded when it is transferred from a server to your device and is fully accessible on your browser without any issues.An open economy encourages foreign investment, which leads to increased competition, lower prices, and enhanced consumer choices.

It also provides a means for the country to tap into new technology, skills, and ideas from around the world.A country may have an open economy in certain areas while protecting specific industries through trade barriers such as tariffs, quotas, or regulations. It enables countries to participate in the global economy, exchange information, ideas, and technologies, and is essential for economic growth.

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An advantage in using a group for decision making is that it leads to a higher level of commitment to the decision.

The first step in an ideal decision-making process is to generate alternative solutions.

Individuals frequently experience a stronger sense of ownership and commitment to the chosen course of action when decisions are made collectively in a group setting. This is because their opinions and viewpoints were taken into account during the decision making process. This greater level of dedication may enhance motivation, cooperation and decision implementation.

It's crucial to investigate and come up with a variety of options or solutions when making decisions. This step enables creativity taking into account various viewpoints, and identifying various methods for solving the issue or achieving the desired result. The decision making process can move on to evaluating and contrasting these options, making a decision and carrying out the decision once alternative solutions have been generated.

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The questions are not paraphrased "An advantage in using a group for decision making is that it Multiple Choice

o leads to a higher level of commitment to the decision.

O gives authority to one member in heading the discussion.

O results in a phenomenon known as groupthink.

leads to a process of decision making known as satisficing.

The first step in an ideal decision-making process is to

Multiple Choice- O make a choice.

O evaluate alternatives.

implement the decision.

generate alternative solutions."

a) The quick ratio on December 31 of the current year is 0.7, while the quick ratio on December 31 of the previous year is 0.6.

b) The quick ratio is declining.

To calculate the quick ratio, we need to consider the liquid current assets and compare them to the current liabilities. Liquid current assets include cash, temporary investments, and accounts receivable. We exclude inventory from the calculation as it may not be easily convertible to cash.

Thus, the quick ratio is 3,470/2,300 = 1.5 (rounded to one decimal place).

B) The quick ratio is declining.

By comparing the quick ratio of the current year to the previous year, we can determine whether it is improving or declining. In this case, the quick ratio has decreased from 1.5 to 1.2. A quick ratio below 1 indicates that the company may have difficulty meeting its short-term obligations using only its liquid current assets.

Therefore, a declining quick ratio suggests a deterioration in the company's ability to cover its current liabilities with readily available assets. It could indicate potential liquidity concerns and may require further analysis to understand the underlying reasons for the decline.

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Complete Question:  

Quick Ratio

Adieu Company reported the following current assets and liabilities for December 31 for two recent years:

Dec. 31, Current Year Dec. 31, Previous Year

a. Compute the quick ratio on December 31 of both years. If required, round your answers to one decimal place.

Quick Ratio

b. Is the quick ratio improving or declining?

The four ways that managers make decisions are:

1. Autocratic decision-making
In this style of decision-making, a manager makes the final decision without consulting with subordinates. In an autocratic style of decision-making, the manager's decision is unquestionable, and no consultation is carried out with subordinates. The manager makes all decisions on behalf of the organization.
An example of this would be a manager who makes the final decision on whether to implement a new policy or not without any consultation with subordinates.

2. Consultative decision-making
This decision-making style is where managers consult with subordinates before making decisions. The manager listens to subordinates’ views before making a decision.
An example of this would be a manager who seeks out the opinions of employees before making a decision that will affect the organization.

3. Consensus decision-making
This is where managers and subordinates work together in making a decision. A consensus means that all parties agree with the decision, and everyone's input is considered before arriving at a decision.
An example of this would be a manager who works with employees to make a decision that will affect the organization.

4. Delegated decision-making
This style of decision-making allows subordinates to make decisions without consulting with a manager. Subordinates are given the freedom to make decisions without consulting with the manager.
An example of this would be a manager who allows employees to make decisions about how they perform their work as long as it is within the guidelines of the organization.

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When the government imposes taxes on the consumption of cigarettes, the respective burden of the tax on consumers and producers is analyzed as tax incidence.

Assuming that we can analyze tax incidence in the short or long term, let's discuss the tax incidence on the consumption of cigarettes in both the short and long runs.In the short run, the demand for cigarettes is inelastic. In this scenario, the tax incidence is borne by the consumer. This means that the consumer has to pay more for the same quantity of cigarettes than they would have paid before the imposition of taxes.

n, the consumer will purchase a smaller quantity of cigarettes than before because of the higher price caused by the imposition of taxes. The following diagram shows the effects of the tax on cigarettes in the short run:In the above graph, the price of cigarettes rises from P0 to P1. The consumer has to bear the tax burden, which reduces the quantity demanded of cigarettes from Q0 to Q1.

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To record revenue for online sales according to the five-step model per accounting standards, the following steps should be followed:

Step 1: Identify the Contract

- The contract is entered into when the customer purchases the $300 bundle, which includes a mobile phone and a prepaid sim card.

Step 2: Identify the Performance Obligations

- The performance obligations in this contract are the supply of the mobile phone and the prepaid sim card.

Step 3: Determine the Transaction Price

- The transaction price is the amount that Optimus Ltd will receive from the customer. In this case, the customer pays $240 for the $300 bundle at the time of entering into the contract.

Step 4: Allocate the Transaction Price to the Performance Obligations

- The transaction price of $240 needs to be allocated to the mobile phone and the prepaid sim card based on their standalone selling prices.

- The standalone selling price of the mobile phone is $200.

- The standalone selling price of the prepaid sim card is $100.

Journal entry:

Accounts Receivable                                  $240

  Contract Liability (Unearned Revenue)    $240

Step 5: Recognize Revenue when the Performance Obligations are Satisfied

- Revenue can be recognized over time or at a point in time, depending on the nature of the performance obligations and the transfer of control.

- In this case, the performance obligations are satisfied at a point in time when the mobile phone and the prepaid sim card are provided to the customer.

Journal entry (at the point of sale):

 Contract Liability (Unearned Revenue)    $240

  Revenue                                                      $240

Note: The above journal entries should be recorded on a monthly basis for the online sales transactions. The specific account names and amounts may vary depending on the company's chart of accounts.

Reference:

- The applicable accounting standard for revenue recognition is IFRS 15: Revenue from Contracts with Customers. It provides guidance on the recognition, measurement, and presentation of revenue in financial statements.

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Given information: Gleason Guitars produces acoustic guitars. The table below contains budget and actual information for the month of June:

Budget information Actual information Production 400 units 425 units Direct materials $20 per unit $20.50 per unit Direct labor $15 per unit $15.50 per unit Fixed overhead $5,000 $5,200 Variable overhead $3 per unit $3.20 per unit

The above table represents the production budget for Gleason Guitars. The budgets are prepared on the basis of estimates and expectations. While actual performance may vary and deviations from the budgeted amounts are analyzed in order to identify problems and opportunities to improve performance.

Variance Analysis is the process of quantifying the difference between actual performance and expected or budgeted performance. Variance analysis is an important tool used in evaluating the performance of a business entity.Here, we have to indicate the effect of each variance as per the below information:

Budgeted production = 400 units Actual production = 425 unitsProduction Volume Variance is calculated as follows:Production Volume Variance = Standard cost per unit x (Actual production – Budgeted production) = $38.00 Explanation:

Here, the standard cost per unit = Direct materials + Direct labor + Variable overhead = $20.00 + $15.00 + $3.00 = $38.00 F (As actual production is greater than budgeted production, the variance is favorable).Now, we calculate Material Cost Variance as follows:

Material Cost Variance = (Standard quantity allowed for actual output x Standard price) – Actual cost= (425 units x $20.00 per unit) - $8,712.50= $8,500 - $8,712.50 = $212.50 UExplanation:Here, the standard quantity allowed for actual output = Actual production x Standard material consumption rate= 425 units x 5 lbs per unit = 2,125 lbsThe standard price is given as $20 per unit.Direct material cost is calculated as $20.50 per unit, Actual material cost = 2,125 x $20.50 = $43,687.50 Material Cost Variance = ($20 x 2,125) - $43,687.50 = $42,500 - $43,687.50 = $1,187.50 U (As the actual cost is greater than the budgeted cost, the variance is unfavorable).We now calculate Labor Cost Variance as follows:

Labor Cost Variance = (Actual hours x Standard labor rate) – Actual cost= (8,312.5 hours x $15 per hour) - $8,640= $124,687.5 - $8,640 = $116,047.5 FExplanation:Here, actual hours worked are calculated as follows:Actual hours = Actual output x Standard hours per unit = 425 x 20 = 8,500 hoursStandard labor rate is given as $15 per hour.Direct labor cost is calculated as $15.50 per unit, actual labor cost = 8,500 x $15.50 = $131,750 Labor Cost Variance = ($15 x 8,312.5) - $131,750 = $124,687.5 - $131,750 = $7,062.5 F (As the actual cost is less than the budgeted cost, the variance is favorable).

Fixed Overhead Variance is calculated as follows:Fixed Overhead Variance = Budgeted Fixed Overhead – Actual Fixed Overhead = $5,000 - $5,200 = $200 UExplanation:Here, the actual fixed overhead is more than the budgeted fixed overhead.Variable Overhead Variance is calculated as follows:Variable Overhead Variance = (Actual output x Standard variable overhead rate) – Actual variable overhead cost= (425 units x $3 per unit) - $1,357.50= $1,275 - $1,357.50 = $82.50 UExplanation:Here, the standard variable overhead rate is given as $3 per unit.Direct variable overhead cost is given as $3.20 per unit, actual variable overhead cost = 425 units x $3.20 per unit = $1,360Variable

Overhead Variance = ($3 x 425) - $1,360 = $1,275 - $1,360 = $82.50 U (As actual variable overhead cost is greater than the budgeted variable overhead cost, the variance is unfavorable).Therefore, the total variance is the sum of the individual variance.Total Variance = Production Volume Variance + Material Cost Variance + Labor Cost Variance + Fixed Overhead Variance + Variable Overhead Variance= $38.00 F + $1,187.50 U + $7,062.50 F + $200 U + $82.50 U= $4,710.50 F (As the total variance is unfavorable, it implies that the actual cost is more than the budgeted cost).

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Capital rationing necessitates a more strategic and disciplined approach to capital budgeting, with a focus on optimizing returns and making efficient use of limited resources.

Capital rationing refers to the situation when a company has limited funds available for investment projects, leading to a restriction on the amount of capital that can be allocated to various projects. This restriction can significantly impact a company's capital budgeting decisions in the following ways.

Firstly, capital rationing forces the company to prioritize and select investment projects more carefully. With limited funds, the company needs to evaluate and choose projects that provide the highest return on investment or align with its strategic objectives. The decision-making process becomes more rigorous, and projects with lower profitability or lower strategic fit may be rejected or postponed.

Secondly, capital rationing may lead to a reevaluation of project sizes and scopes. When funds are constrained, companies may consider scaling down or modifying project plans to fit within the available budget. This may involve prioritizing essential project components or opting for phased implementations.

Furthermore, capital rationing can encourage companies to explore alternative sources of funding. They may seek external financing, such as debt or equity, to supplement the limited capital. This introduces additional considerations, such as the cost of capital and the impact on the company's overall financial structure.

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The 1APR stands for Annual Percentage Rate and it is the annual rate that lenders charge for borrowing. It includes fees and costs that are required to acquire the loan.

Therefore, the APR on this credit card is (12 x 2%) 24%.Answer to QUESTION 2The effective annual rate is calculated as follows:EAR = (1 + APR / m) ^ m - 1where m represents the number of times interest is compounded in a year.

Hence, if the APR on a credit card loan is 2% per month, the effective annual rate is (1 + 0.02)^12 - 1 = 0.2682 = 26.82%. Answer to QUESTION 3Auto loans are amortized loans, which means that the monthly payment is fixed, but the payment composition is different.

The formula for calculating the monthly payment for an amortized loan is:where r is the monthly interest rate, n is the total number of payments, and PV is the present value of the loan.

Since the loan amount is $10,000 and the interest rate is 6%, the monthly payment is:$193.33

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The statement  "The following relationship must be true: $5 ≤ Lowest Point of Average Cost ≤ $10" is false.

When the price in a perfectly competitive market increases from $5 to $10, it leads to an increase in production to 10 units. As a result, there is an upward shift in the Average Cost (AC) curve.

This shift causes the lowest point of the AC curve to be greater than $5. Additionally, the firm's supply curve lies above the AC curve due to an increase in the market price.

Therefore, the statement is false since the lowest point of the Average Cost curve cannot be less than or equal to the initial price. Instead, it increases to match the market price.

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A. Net income flowing to people: Not determinable without disposable personal income and personal tax payments data.

B. Disposable personal income: Not determinable without personal income and personal savings data.

C. Personal income: Not determinable from the given information.

D. Personal savings: Not determinable from the given data. Per-capita income * Population: Not calculable without the per-capita income and population estimate data.

A. The net income flowing to people can be obtained by subtracting the personal tax payments by people from the disposable personal income.

The net income flowing to people can be calculated by subtracting the personal tax payments by people from the disposable personal income. The disposable personal income is not explicitly provided in the given information, so we cannot determine the net income flowing to people without that data.

B. The disposable personal income can be calculated by subtracting the personal tax payments by people and the personal savings from the personal income.

To calculate the disposable personal income, we need to subtract the personal tax payments by people and the personal savings from the personal income. However, the personal income and personal savings are not provided in the given information, so we cannot determine the disposable personal income without that data.

C. The personal income is not explicitly mentioned in the provided information, so it cannot be determined from the given data.

D. The personal savings cannot be determined from the given data as it is not provided.

Per-Capita Income * Population: To calculate the per-capita income, we need to divide the net income flowing to people by the population estimate.

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Therefore, the firm will sell 15% less than it did before the price increase. If the price elasticity of demand were less than -1.0, then the quantity sold would fall by more than 15%. If the price elasticity of demand were greater than -1.0, then the quantity sold would fall by less than 15%.In conclusion, the correct answer is option (a) Fall by 15 percent.

The price elasticity of demand is a measure of how the quantity of a product demanded changes in response to changes in the price of that product. If the price elasticity of demand is -1.0, that means that for every 1% increase in price, the quantity demanded will decrease by 1%. If a firm raises its price by 15%, and the price elasticity of demand is -1.0, the quantity sold by the firm will fall by 15%.This is because the price increase of 15% will cause a decrease in quantity demanded of 15% (since the price elasticity of demand is -1.0). Therefore, the firm will sell 15% less than it did before the price increase. If the price elasticity of demand were less than -1.0, then the quantity sold would fall by more than 15%. If the price elasticity of demand were greater than -1.0, then the quantity sold would fall by less than 15%.In conclusion, the correct answer is option (a) Fall by 15 percent.

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If the shareholders are successful in a shareholder's derivative lawsuit against these directors, the proceeds (money) from the lawsuit will go to the corporation. So, the correct option is D) the corporation.

Shareholders' derivative lawsuit - A shareholder derivative lawsuit is a legal action brought by one or more shareholders on behalf of a corporation against a third party, such as an officer, director, or other insider, to enforce a legal claim that the corporation has failed to pursue.

Instead of the shareholders directly suing the corporation, a representative from the corporation may take action against a third party for injury to the corporation. However, it is important to note that the shareholders do not receive the settlement proceeds or monetary awards. Rather, the compensation would go to the corporation if it wins.

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The adjusting entry dated December 31, Year 1, will record the accrued interest on the $120,000 note payable. Since the note is due on October 31, Year 2, and interest is payable at maturity, we need to calculate the accrued interest for the period from November 1, Year 1, to December 31, Year 1.

To calculate the accrued interest, we use the following formula:

Accrued Interest = Principal Amount x Annual Interest Rate x Time Period

In this case:

Principal Amount = $120,000

Annual Interest Rate = 9% (expressed as a decimal: 0.09)

Time Period = 2 months (from November 1 to December 31)

Accrued Interest = $120,000 x 0.09 x (2/12) = $1,800

Therefore, the adjusting entry dated December 31, Year 1, to record the accrued interest on the $120,000 note payable is as follows:

Date: December 31, Year 1

Account Debit Credit

Interest Expense $1,800

Interest Payable  $1,800

This entry recognizes the expense (Interest Expense) and the corresponding liability (Interest Payable) for the accrued interest.

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The velocity is 5 units per hour, and the cycle time is 0.2 hours per unit.

Velocity: The rate at which a product's units are produced within a specific amount of time is referred to as velocity in the manufacturing context.

Cycle Time: From the start of one unit to the start of the following unit, a production cycle takes a certain amount of time to complete.

Total time taken = 8,000 hours

Total units produced = 40,000 units

Velocity = Total units produced / Total time taken

Velocity = 40,000 units / 8,000 hours

Velocity = 5 units per hour

Cycle Time = Total time taken / Total units produced

Cycle Time = 8,000 hours / 40,000 units

Cycle Time = 0.2 hours per unit

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The relationship between critical success factors (CSFs) and key performance indicators (KPIs) is that CSFs are the vital areas in which an organization must excel in order to achieve its objectives, whereas KPIs are the measures used to track performance in these areas.

CSFs are the areas of an organization's operations that are critical to the success of an organization in achieving its strategic objectives. These factors are specific to the organization and are essential for its competitiveness and survival. They can include things like quality control, customer satisfaction, employee morale, and financial performance. CSFs are broad and strategic in nature, representing the key areas of focus that drive success.

KPIs are quantifiable metrics that are used to track performance in an organization's critical success factors. They are typically more specific and measurable indicators that can be tracked over time to assess the performance of activities and processes within an organization. KPIs can include things like customer satisfaction ratings, sales revenue, employee turnover rate, and production efficiency. The selection of KPIs is based on an organization's CSFs and is intended to provide a clear picture of how well an organization is performing in the areas that are critical to its success.

In essence, CSFs provide the high-level strategic objectives that are crucial for success, while KPIs are the specific metrics that are tracked to determine the progress toward those objectives. KPIs are derived from CSFs and are aligned with the strategic priorities of the organization. They provide a means to measure and assess the performance and effectiveness of the actions and initiatives undertaken to achieve the CSFs.

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The total cost of Manley Co. manufactures office furniture is $ 61,875 . The answer is (c) $61,875.

We can use the high low cost estimation method to find the fixed cost per unit.

The formula for finding fixed cost per unit is:

Fixed cost per unit = (Highest activity cost – Lowest activity cost) / (Highest activity – Lowest activity)

First, let's find the variable cost per unit.

The variable cost per unit is calculated using the formula:

Variable cost per unit = (Highest activity cost – Lowest activity cost) / (Highest activity – Lowest activity)

Variable cost per unit = ($86,625 - $49,500) / (4,500 – 1,800)

Variable cost per unit = $37,125 / 2,700

Variable cost per unit = $13.75

Now, we can use the variable cost per unit and the cost of either the high or low month to find the fixed cost.

Let's use the high month cost.

Fixed cost = Total cost – (Variable cost per unit x Number of units)

Fixed cost = $86,625 – ($13.75 x 4,500)

Fixed cost = $86,625 – $61,875

Fixed cost = $24,750

Therefore, the total fixed cost is $24,750. The answer is c..

The question should be:-

Manley Co. manufactures office furniture. During the most productive month of the year, 4,500 desks were manufactured at a total cost of $86,625. In its slowest month, the company   made 1,800 desks at a cost of $49,500. Using the high-low method of cost estimation, the total fixed costs are

a.$61,875

b.$33,875

c.$24,750

d. cannot be determined from the data given

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Strategic planning is the development of long-term courses of action and the creation of long-range, comprehensive objectives.

The process of defining an organization’s direction and making decisions on allocating its resources to pursue this direction is known as Strategic planning. It involves developing long-term courses of action to achieve those objectives and setting long-range, comprehensive objectives.

The process of strategic planning typically involves several steps which are,

The benefits of strategic planning are,

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The economic assumption that factors other than those being considered are held constant or must not change is known as the principle of ceteris paribus.

This principle states that in order to analyze the relationship between two variables, we must assume that all other variables remain constant. This allows us to isolate the effects of the two variables we are interested in, and understand how changes in one variable affect changes in the other. By isolating the effects of one variable at a time, economists can gain a better understanding of how changes in the economy affect different markets, industries, and consumers.

For example, let’s say we want to understand how the price of a good affects the quantity demanded. We would hold all other factors constant, such as income levels, consumer tastes and preferences, and prices of other goods. This allows us to analyze the relationship between price and quantity demanded in isolation, without the interference of other factors.

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When a client wants to export to a new geographical area, the possible payment risk that must be considered first is the failure of the buyer to honor his contractual obligations. So the right option is (b)  Failure of the buyer to honor his contractual obligations .

Export is defined as the shipment of goods to other countries or regions. It is a trading activity that requires not only a reliable product but also an assurance of payment.In general, exporters face various risks when exporting products, which can be reduced or eliminated by using appropriate payment and financing methods.

The following are some payment risks that need to be considered when a client wants to export to a new geographical area:Failure of the buyer to honor his contractual obligations: One of the biggest problems for exporters is the buyer's inability to fulfill the obligations outlined in the contract.

As a result, exporters must be extremely cautious when it comes to the contract's terms, conditions, and risks.Risk of loss due to economic, social, legal, and political conditions: When exporting products, exporters must be aware of the risk of loss due to economic, social, legal, and political conditions that may affect their shipments.

Risk of loss or damage to goods in transit: Another issue for exporters is the risk of loss or damage to goods in transit. To ensure that their shipments arrive at their intended destinations in good condition, exporters must take precautions such as using the right packaging materials and hiring reliable transportation companies.

Risk of the date of cargo readiness: Exporters must be aware of the risk of the date of cargo readiness, which refers to the time it takes for the goods to be ready for shipment. Late delivery of products could result in financial loss, reputation damage, and the loss of future business opportunities.

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Coming up next are required for the calculation of depreciation with the exception of preparing expenses of manufacturing personnel.

The option (D) is correct.

Depreciation is a technique used to designate the expense of a resource over its valuable life. It is determined given elements like the expense of the resource, its assessed helpful life, and the rescue esteem (the assessed worth of the resource toward the finish of its valuable life). These elements are utilized to decide the devaluation cost for each bookkeeping period.

Be that as it may, the preparation expenses of assembling the workforce are not straightforwardly connected with the calculation of devaluation. Preparing costs ordinarily fall under working costs and are not thought about while ascertaining the deterioration of a resource.

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