What is transaction-oriented selling? What is value selling? What does it require?
Transaction oriented: their aim is to help salespeople close a specific sale with a customer. Value selling: Demonstrating and delivering superior customer value and capturing a return on that value that is fair for both the customer and the company.

Shares of each company you should purchase so that your portfolio consists of 30 percent Alaska Air, 50 percent Best Buy, and 20 percent Ford Motor are approximately 183 shares of Alaska Air, 254 shares of Best Buy, and 574 shares of Ford Motor which is required to have a portfolio consisting of 30% Alaska Air, 50% Best Buy, and 20% Ford Motor with a $27,000 investment.

To determine how many shares of each company you should purchase with a $27,000 investment, you'll need to allocate the funds according to the given percentages  to have a portfolio consisting of 30% Alaska Air, 50% Best Buy, and 20% Ford Motor 30% Alaska Air, 50% Best Buy, and 20% Ford Motor.

1. Calculate the amount to invest in each company:
- Alaska Air: 27,000 * 0.3 = $8,100
- Best Buy: 27,000 * 0.5 = $13,500
- Ford Motor: 27,000 * 0.2 = $5,400

2. Determine how many shares to purchase for each company by dividing the allocated funds by the stock price:
- Alaska Air: 8,100 / 44.26 ≈ 183 shares
- Best Buy: 13,500 / 53.12 ≈ 254 shares
- Ford Motor: 5,400 / 9.41 ≈ 574 shares
The above calculation gives a detailed structure of how many needed to be purchased with an investment of $27,000 in order to have a portfolio consisting of 30% Alaska air, 50% Best Buy, and 20% Ford Motor.

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Opinion surveys among the firm's publics is a relatively inexpensive objective measurement that public relations (PR) specialists can use to gauge the effectiveness of their efforts.

Conducting opinion surveys allows PR specialists to gather feedback directly from the target audience and measure their attitudes, perceptions, and awareness of the organization or its messaging.

Opinion surveys are an effective tool for PR measurement because they provide tangible and measurable insights into the target audience's opinions and attitudes.

By designing well-structured survey questions, PR specialists can collect data that reflects the audience's awareness, understanding, and perception of the organization or its messaging. These surveys can be distributed through various channels, including online platforms, email, or even in-person interviews, making them relatively inexpensive compared to other measurement methods.

Furthermore, opinion surveys enable PR specialists to track changes over time by conducting regular surveys at different stages of a PR campaign. By comparing the survey results before and after the campaign or PR activities, PR specialists can evaluate the effectiveness of their efforts and identify areas for improvement. This approach provides concrete data that can be used to measure the success of PR initiatives and inform strategic decision-making within the organization.

In conclusion, opinion surveys among the firm's publics are a relatively inexpensive and objective measurement tool that PR specialists can utilize to gauge the effectiveness of their efforts. By collecting feedback directly from the target audience, PR specialists can obtain valuable insights into audience attitudes, perceptions, and awareness. This method allows for data-driven evaluation of PR activities and facilitates informed decision-making to enhance the effectiveness of future PR initiatives.

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The NPV is negative, the project has a negative net present value and is not a profitable investment. Therefore, we cannot calculate the profitability index (PI) for this project.

To calculate the present value of the project's cash flows, we can use the following formula:

PV = CF1 / (1 + r) + CF2 / (1 + r)^2 + CF3 / (1 + r)^3

where PV is the present value of the cash flows, CF1 is the cash flow in year 1, CF2 is the cash flow in year 2, CF3 is the cash flow in year 3, and r is the discount rate.

First, let's calculate the cash flows for each year. Since the equipment belongs in a 20% CCA class, the depreciation rate is 20% per year. The initial cost of the equipment is $125, so the annual depreciation expense is:

Depreciation = 20% x $125 = $25

The pre-tax cost reduction is expected to equal $41.67 for each of the three years of the project's life, so the pre-tax cash flow for each year is:

Pre-tax cash flow = Cost reduction - Depreciation = $41.67 - $25 = $16.67

To calculate the after-tax cash flow, we need to multiply the pre-tax cash flow by (1 - tax rate). The tax rate is 34%, so the after-tax cash flow for each year is:

After-tax cash flow = Pre-tax cash flow x (1 - tax rate) = $16.67 x (1 - 0.34) = $11.00

Now we can calculate the present value of the cash flows using the formula above:

PV = $11.00 / (1 + 0.15) + $11.00 / (1 + 0.15)^2 + ($11.00 + $20) / (1 + 0.15)^3

PV = $21.42 + $18.63 + $24.61

PV = $64.66

The initial cost of the equipment is $125, so the net present value (NPV) of the project is:

NPV = PV - Initial cost = $64.66 - $125 = -$60.34

Since the NPV is negative, the project has a negative net present value and is not a profitable investment. Therefore, we cannot calculate the profitability index (PI) for this project.

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the decision on which alternative to choose depends on the decision maker's attitude towards risk . An optimistic decision maker would choose Alternative 1, a pessimistic decision maker would choose Alternative 5, an equally likely decision maker would choose Alternative 1, and using expected monetary value, we would choose Alternative 5.

To answer this question, let's start by looking at the table that represents the operational cost per hour for each alternative-state of nature combination. We have five machine alternatives and three potential weather conditions: cold, mild, and warm.
Alternative | Cold Weather | Mild Weather | Warm Weather
------------|--------------|--------------|-------------
1           | 100          | 80           | 90
2           | 120          | 90           | 100
3           | 130          | 85           | 95
4           | 110          | 95           | 80
5           | 140          | 100          | 110
Now let's answer the questions:
a) An optimistic decision maker would choose the alternative with the lowest operational cost per hour, assuming that the weather conditions will be favorable. In this case, Alternative 1 has the lowest cost per hour in two out of three weather conditions. Therefore, an optimistic decision maker would choose Alternative 1.
b) A pessimistic decision maker would choose the alternative with the lowest cost per hour in the worst-case scenario, which is when the weather is cold. In this case, Alternative 5 has the lowest cost per hour in cold weather. Therefore, a pessimistic decision maker would choose Alternative 5.
c) An equally likely decision maker would take into account the probabilities of each weather condition and calculate the expected cost per hour for each alternative. The expected cost per hour for each alternative can be calculated as follows:
Alternative | Expected Cost per Hour
------------|---------------------
1           | 85
2           | 97
3           | 95
4           | 93
5           | 107
Therefore, an equally likely decision maker would choose Alternative 1, since it has the lowest expected cost per hour.
d) Using expected monetary value (EMV), we can calculate the expected payoff for each alternative and choose the one with the highest expected payoff. The EMV for each alternative can be calculated as follows:
Alternative | EMV
------------|----
1           | 84
2           | 92.7
3           | 93.5
4           | 94.2
5           | 106.8
Therefore, using EMV, we would choose Alternative 5, since it has the highest expected payoff.

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The values of a and b for the regression of y on x, based on the given data, are approximately a = -3.75 and b = 0.52. These values represent the intercept and slope of regression line, respectively. The correct option is A).

To find the values of a and b for the regression of y on x, you can use a regression analysis. The equation for the regression line is y = a + bx, where a is the intercept and b is the slope.

Using the given data

x = [24, 16, 19, 31, 11, 27]

y = [7.0, 4.5, 6.5, 12.8, 4.5, 8.5]

Performing the regression analysis, the values of a and b are calculated as follows:

Calculate the means of x and y:

X = (24 + 16 + 19 + 31 + 11 + 27) / 6 = 21.33

Y = (7.0 + 4.5 + 6.5 + 12.8 + 4.5 + 8.5) / 6 = 7.53

Calculate the deviations of x and y from their means:

dx = [24 - 21.33, 16 - 21.33, 19 - 21.33, 31 - 21.33, 11 - 21.33, 27 - 21.33]

dy = [7.0 - 7.53, 4.5 - 7.53, 6.5 - 7.53, 12.8 - 7.53, 4.5 - 7.53, 8.5 - 7.53]

Calculate the sum of the products of the deviations:

Σdxdy = (24 - 21.33)(7.0 - 7.53) + (16 - 21.33)(4.5 - 7.53) + (19 - 21.33)(6.5 - 7.53) + (31 - 21.33)(12.8 - 7.53) + (11 - 21.33)(4.5 - 7.53) + (27 - 21.33)(8.5 - 7.53)

Calculate the sum of the squared deviations of x:

Σdx² = (24 - 21.33)² + (16 - 21.33)² + (19 - 21.33)² + (31 - 21.33)² + (11 - 21.33)² + (27 - 21.33)²

Calculate the slope (b):

b = Σdxdy / Σdx²

Calculate the intercept (a):

a = Y - b * X

Performing the calculations using the given data, the values of a and b are approximately

a = -3.75

b = 0.52

Therefore, the correct answer is A. a = -3.75, b = 0.52.

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--The given question is incomplete, the complete question is given below " The following table lists the monthly incomes (in hundreds of dollars) and the monthly rents paid (in hundreds of dollars) by a sample of six families. Monthly Income: 24,16,19,31,11,27 Monthly Rent: 7.0,4.5,6.5,12.8,4.5,8.5 For the regression of y on x, what are the values of a and b? A. a=.52,b=-3.75 B. a=.384,b=-.89 C. a=-3.75,b=.52 D. a=-.89,b=.384"--

False. The statement that progressive taxes destroy the incentive to produce more is not universally true.

Progressive taxes are a type of taxation system in which tax rates increase as income levels rise. While it is true that progressive taxes result in higher tax rates for individuals with higher incomes, the assertion that they destroy the incentive to produce more is an oversimplification.

In reality, the impact of progressive taxes on incentives to produce more varies among individuals and can be influenced by a range of factors. Some argue that progressive taxes can create disincentives for individuals with higher incomes because they face a higher tax burden on their additional earnings. This perspective suggests that individuals may be less motivated to work harder or earn more when they know a significant portion of their additional income will be subject to higher tax rates.

However, it is important to consider the counterarguments as well. Proponents of progressive taxes argue that they promote fairness and social equity by ensuring that individuals with higher incomes contribute proportionately more to society. They also argue that progressive taxes can help reduce income inequality and provide resources for social programs and public goods, which can benefit society as a whole.

Moreover, the incentive to produce more is influenced by various factors beyond taxation, such as personal ambition, career progression, market demand, and individual preferences. Taxation is just one element among many that affect individual decisions regarding work effort, investment, and entrepreneurial activities.

Overall, the impact of progressive taxes on incentives to produce more is a complex and debated topic, and it is not accurate to make a blanket statement that they universally destroy the incentive to produce more.

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The equilibrium level of GDP can be determined based on the given values of consumption (C), investment (I), and government spending (G) with no net exports or taxes.

In the given scenario, the equilibrium level of GDP can be calculated using the formula: GDP = C + I + G.

Given values:

C = 200

I = 100

G = 200

By substituting the given values into the equation, we get:

GDP = 200 + 100 + 200 = 500

Therefore, the equilibrium level of GDP in this scenario is 500.

This means that at the equilibrium level of GDP, aggregate spending (C + I + G) equals the total output or income in the economy. In this case, the combined levels of consumption, investment, and government spending sum up to 500. It implies that the economy is in balance, with no surplus or shortage of goods and services. Any changes in the given values of consumption, investment, or government spending would affect the equilibrium level of GDP accordingly.

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Attempts to combat cost-push inflation through expansionary monetary or fiscal policies will tend to- a. increase both inflation rates and the level of equilibrium GDP/employment.

This is because expansionary policies involve increasing the money supply or government spending, which in turn increases demand for goods and services.

However, since the supply of goods and services is constrained due to cost-push inflation, the result is higher prices and inflation. Despite this, the increase in demand also leads to an increase in employment and output, which results in an increase in equilibrium GDP/employment.

Therefore, while these policies may help boost economic growth, they may also lead to higher inflation rates.

Hence, option a. is correct.

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Option b) Payroll checks are prepared by the accounts payable department and signed by the treasurer is most likely considered a weakness in an entity's internal control over payroll.

This activity represents a potential segregation of duties issue. Internal control over payroll typically involves separating the duties of preparing and approving payroll from the duties of disbursing funds. By having the accounts payable department prepare the payroll checks and the treasurer sign them, there is a lack of segregation of duties. This means that one individual or department has control over both the preparation and approval of payroll, which increases the risk of fraud or errors going undetected.

Ideally, in a strong internal control system, different individuals or departments should handle each step of the payroll process to provide checks and balances. The responsibility for preparing payroll should be separated from the responsibility for disbursing funds, ensuring that multiple individuals review and approve the payroll process independently. This segregation of duties helps to prevent unauthorized or fraudulent activities and enhances the reliability and accuracy of payroll disbursements.

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Let's analyze the effects of the transactions on the accounts using the given categories.

a.  Assets: Accounts Receivable decrease by $11,400
   Stockholders' Equity: Allowance for Doubtful Accounts decreases by $11,400

b. Assets: Allowance for Doubtful Accounts increases by $9,400 (resulting in a decrease in net assets)
   Stockholders' Equity: Bad Debt Expense increases by $9,400 (reducing Retained Earnings)

a. When customer balances are written off of amount of $11,400, this transaction affects both Assets and Stockholders' Equity. The Accounts Receivable (Asset) account will decrease by $11,400, as the company is no longer expecting to receive that amount from customers. At the same time, the Allowance for Doubtful Accounts (a contra-asset account) will also decrease by $11,400, which will ultimately reduce Stockholders' Equity. The transaction can be summarized as follows:

- Assets: Accounts Receivable decreases by $11,400
- Stockholders' Equity: Allowance for Doubtful Accounts decreases by $11,400

b. At the end of the period, when bad debt expense is estimated to be $9,400, this transaction affects Assets and Stockholders' Equity. The Allowance for Doubtful Accounts (a contra-asset account) will increase by $9,400, indicating that the company expects a portion of its receivables to be uncollectible. This increase will reduce the net value of Assets. Simultaneously, the Bad Debt Expense (an expense account) will increase by $9,400, which reduces the Retained Earnings account within Stockholders' Equity. The transaction can be summarized as follows:

- Assets: Allowance for Doubtful Accounts increases by $9,400 (resulting in a decrease in net assets)
- Stockholders' Equity: Bad Debt Expense increases by $9,400 (reducing Retained Earnings)

In both transactions, the primary accounts affected are within the Assets and Stockholders' Equity categories. Liabilities remain unchanged in these scenarios.

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Based on the given information, we can use the Capital Asset Pricing Model (CAPM) to determine if stock X is a good investment. CAPM states that the expected return of a stock equals the risk-free rate plus the product of the stock's beta and the expected market rate of return minus the risk-free rate.

Since the expected return of stock X (21%) is greater than the expected rate of return (13%), it can be concluded that stock X is a good investment. Given the risk-free rate of 3 percent, the expected market rate of return of 13 percent, and  stock X with a beta of 1.8 offering a rate of return of 19 percent, you should determine if stock X is correctly priced using the Capital Asset Pricing Model (CAPM).

Since the expected return on stock X according to CAPM is 21%, and you expect it to offer a rate of return of 19%, the stock is undervalued. Therefore, you should consider buying the stock as its expected return is higher than the return you anticipate.

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Infographics can be used to add visual elements with information that is part of the message. They are concise and visually appealing, presenting data and concepts in a clear and engaging way.

Infographics combine text, images, and graphics to convey information quickly and effectively. They are particularly useful when presenting complex data or statistics, as they can simplify and highlight key points. By using charts, graphs, icons, and illustrations, infographics transform raw data into a visual story that is easy to comprehend.

With their ability to condense information and present it in a visually pleasing manner, infographics capture the attention of the audience and enhance message retention. They are widely used in various fields, such as marketing, education, journalism, and data analysis, to communicate information in a visually compelling manner.

In summary, infographics are a powerful tool to add visual elements that convey information effectively. They combine text, images, and graphics to simplify complex data and engage the audience, making them an excellent choice for enhancing messages with visual elements.

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a. The NPV of the project is $92,121.63 at a 10.00% discount rate.

b. Yes, the project is worth pursuing.

c. The project's IRR is 22.06%, meaning the discount rate can be as high as 22.06% before the project should be rejected.

a. To calculate the NPV of the project at a discount rate of 10.00%, we first need to find the present value of the expected cash flows.

Using a financial calculator or spreadsheet, we can calculate the present value of each year's cash flows and add them together. The resulting NPV is $92,121.63.

b. Since the NPV of the project is positive, we can conclude that the project is worth pursuing.

A positive NPV indicates that the project is expected to generate more cash inflows than outflows, and therefore will increase the value of the company.

c. To find the project's IRR, we need to solve for the discount rate that makes the NPV of the project equal to zero.

This can be done using trial and error, or by using a financial calculator or spreadsheet. In this case, the IRR of the project is 22.06%.

This means that if the discount rate is less than 22.06%, the project is expected to generate a positive NPV and is worth pursuing. If the discount rate is greater than 22.06%, the project is expected to generate a negative NPV and should be rejected.

Overall, the project appears to be a good investment as long as the discount rate is less than 22.06%. If the company's cost of capital is less than the IRR, then investing in this project will create value for the company.

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Based on the given scenario, you experienced both a nominal gain and a real gain from selling your shares of stock. The price per share increased by 5 percent, which means that the nominal gain is 5 percent. On top of that, the price level also increased by 3 percent, which means that the real gain is 2 percent (5 percent nominal gain - 3 percent inflation rate).

However, you only need to pay taxes on the nominal gain, which is 5 percent. This is because the taxes are based on the nominal gain, which is the actual increase in value of the shares, without considering the effects of inflation.

In summary, your answer would be b. both a nominal gain and a real gain, and you paid taxes only on the real gain. It's important to keep in mind the difference between nominal and real gains when dealing with investments and taxes.

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The nurse anticipates that the client's hyperventilation will result in a decrease in the Pco2 level.

Hyperventilation is a rapid and deep breathing pattern that leads to an excessive elimination of carbon dioxide from the body. As a result, the partial pressure of carbon dioxide in the arterial blood decreases. Therefore, option 4, "Decrease the carbon dioxide level," is the correct answer.

During hyperventilation, the respiratory rate and depth increase, causing a greater amount of carbon dioxide to be exhaled. As carbon dioxide is eliminated from the body, the arterial Pco2 level decreases. This leads to a condition known as respiratory alkalosis, characterized by a higher arterial pH level and a decrease in the concentration of bicarbonate ions (HCO3-) in the blood.

While hyperventilation can increase the arterial PO2 level (option 1), it is not the primary effect of this breathing pattern. The pH level (option 2) increases due to the alkalotic state caused by decreased Pco2. The HCO3- level (option 3) does not increase; instead, it decreases as a compensatory response to the respiratory alkalosis.

In summary, hyperventilation resulting from low continuous suction via a nasogastric tube after gastrectomy leads to a decrease in the Pco2 level, causing respiratory alkalosis characterized by increased pH and decreased HCO3- levels.

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Based on Ferris' productivity index (page 12), to determine the labor cost the company would have incurred without investing in HR initiatives for training and recruiting, the productivity index for the company should be located, the total output and labor cost should be identified, labor productivity of the company should be calculated, Ferris' productivity index should be applied to the labor productivity, and the total output should be divided by the labor productivity.

1. Locate the productivity index for the company before implementing the HR initiatives on page 12. This index should represent the company's productivity without the training and recruiting initiatives.

2. Identify the company's total output and labor cost during the same period. This information may be provided in the case study or financial reports.

3. Calculate the company's labor productivity before the HR initiatives by dividing the total output by the number of workers.

4. Apply Ferris' productivity index to the labor productivity by multiplying the index by the company's labor productivity. This will provide an estimate of the labor productivity without the HR initiatives.

5. Multiply the estimated labor productivity without the HR initiatives by the number of workers to determine the total output without the initiatives.

6. Finally, divide the total output without the HR initiatives by the labor productivity. This will provide the labor cost the company would have incurred had Ferris not invested in the HR initiatives for training and recruiting.

The give question is incomplete. The complete question should be:

A productivity index of 110% means that a company’s labor costs would have been 10% higher if it had not made production improvements. Assume that Baldwin had a productivity index of 112% and that Chester had a productivity index of 103%. Now refer to the Income Statements in the Annual Report for Baldwin and Chester. Using the labor costs shown in the Income Statements, how much more did Baldwin save in direct labor costs compared to Chester by having a higher productivity index? Based on ferris' productivity index (page 12) how much would the company incur in labor cost had ferris not invested in the hr initiatives of training and recruiting?

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The aggregate expenditure in this economy is $245 billion. These components are consumption, government expenditure, investment, and net exports.

So, aggregate expenditure = consumption + government expenditure + investment + net exports
Plugging in the given values, we get:
Aggregate expenditure = $151 billion + $70.2 billion + $65.8 billion + (-$21 billion)
Aggregate expenditure = $266 billion - $21 billion
Aggregate expenditure = $245 billion
Therefore, the aggregate expenditure in this economy is $245 billion.
Aggregate expenditure is a measure of the total amount of spending in an economy. It includes all the spending by households, businesses, and governments, as well as the value of exports minus the value of imports. This measure is important because it can help us understand the overall level of economic activity in a country and can inform economic policies aimed at increasing or decreasing spending.

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The given statement " using a single plantwide overhead rate will correctly assign overhead costs in situations where a company has a range of products that differ in volume, lot size, or complexity of production" is false.

When a corporation has a variety of products that differ in volume, lot size, or complexity of production, using a single plantwide overhead rate will not effectively assign overhead expenses.

This is due to the fact that different products consume overhead costs in different ways, and utilising a single rate to allocate overhead costs will result in some items being overcharged while others are undercharged.

To overcome this issue, businesses may employ activity-based costing (ABC) or other techniques of allocating overhead costs that take into account the many cost drivers for each product or product line.

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False. Using a single plantwide overhead rate will not correctly assign overhead costs in situations where a company has a range of products that differ in volume, lot size, or complexity of production.

A plantwide overhead rate is a method of allocating overhead costs to products based on a single predetermined overhead rate. This approach assumes that all products use overhead resources in the same proportion, which may not be accurate in situations where products have different characteristics. For example, products that require more machine time or setup time may use a larger share of overhead resources than products that require less machine time or setup time. In such cases, using a single overhead rate would lead to distorted product costs, as some products would be assigned a larger share of overhead costs than they actually consume, while others would be assigned a smaller share. To overcome this issue, companies often use activity-based costing (ABC) or other more sophisticated overhead allocation methods that take into account the different cost drivers for each product.

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Market forces refer to the economic principles that drive supply and demand in a free market system. Some questions can be answered by market forces alone, while others require a more nuanced approach. Answerable questions include those related to pricing, production levels, and consumer behavior. For example, how much will consumers pay for a particular product or service? How much of a particular good will be produced in response to market demand?

Unanswerable questions, on the other hand, are those that require ethical or moral considerations that cannot be determined by market forces alone. For example, questions related to the distribution of wealth or income inequality, environmental sustainability, or social justice cannot be solely addressed by market forces. Economic decisions that impact these issues must be made with a more comprehensive understanding of the societal implications and values at stake.

While market forces can provide valuable insight into economic decision-making, it is important to recognize their limitations and the need for ethical considerations in complex economic questions. Economists must consider a variety of factors beyond pure supply and demand in order to make informed and responsible decisions that benefit society as a whole.

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The correct journal entry on March 1, 2020 would be option B: Dividend Payable $1,000 and Dividends $1,000. This is because the board of directors has declared a cash dividend of $0.51 per share outstanding, and there are 1,000 outstanding shares.

Therefore, the total dividend payout is $510 (0.51 x 1,000), which creates a liability for the company to pay out to its shareholders. This liability is recorded as a credit to Dividend Payable account.

The other side of the journal entry is a debit to Dividends account, which reduces the retained earnings of the company and recognizes the fact that a dividend has been declared. It's important to note that no cash has been paid out yet, so there is no entry to the Cash account.

The actual payment of the dividend will occur on March 30, 2020, and at that point, the Dividend Payable account will be debited and the Cash account will be credited.

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Under the direct method of preparing the statement of cash flows, the computation of payments to suppliers includes the following:

1. payments for inventory purchases: This includes the cash payments made to suppliers for the purchase of inventory or goods for resale.

2. Cash payments for operating expenses: This includes the cash payments made to suppliers for various operating expenses, such as rent, utilities, salaries, advertising, and other costs necessary for running the business .

3. Cash payments for other expenses: This includes any other cash payments made to suppliers for non-inventory-related expenses, such as repairs and maintenance, insurance premiums, professional fees, and similar expenditures.

The direct method focuses on presenting the cash inflows and outflows related to operating activities explicitly. It provides a more detailed breakdown of cash receipts and cash payments, including payments made to suppliers for both inventory and operating expenses. This approach provides greater transparency and clarity regarding the cash flows generated by the business's day-to-day operations.

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In a perfect capital market, based on the provided information, after the dividend Sam will have 1,200 shares selling for $66.67 each. Therefore, the correct option is A.

A stock dividend of 20% means that Lamike will receive 20% more shares of DAS Inc.'s common stock. Therefore, Lamike will receive 20% of 1,000 shares, which is 200 shares. After the stock dividend, Lamike will have a total of 1,200 shares (1,000 + 200). However, the par value of the stock remains the same at $1 per share.

To calculate the new price per share, we need to divide the market value of the stock by the total number of shares. The market value of the stock after the dividend will be 1,200 shares x $80 per share = $96,000.

Dividing this by the new total number of shares (1,200) gives us a price of $80 per share.

However, since the question asks for the price per share in a perfect capital market, we need to take into account that the stock dividend will not affect the total value of the company. Therefore, the market value of the company will remain the same at $80,000 (1,000 shares x $80 per share).

To adjust for this, we can divide the market value of the company by the total number of shares after the dividend (1,200). This gives us a price per share of $66.67.

Therefore, the correct answer is A) 1,200 shares selling for $66.67 each.

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False. The difference between the target price and the desired profit is not the target cost of the product.

The target cost of a product is the maximum allowable cost that can be incurred to meet the target price while still achieving the desired profit margin. It represents the cost at which the product must be manufactured in order to generate the desired profit at the target price.

The formula to calculate the target cost is:

Target Cost = Target Price - Desired Profit

Therefore, the target cost is derived from the target price and desired profit, not the difference between them.

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A personal loan is different from a credit card in that it is normally used to finance one large purchase is called an installment loan.

An installment loan, also known as a personal loan, is a type of loan where a fixed amount of money is borrowed and repaid in regular installments over a predetermined period. This type of loan is typically used to finance specific purposes, such as buying a car, funding home renovations, or paying for a major medical expense. The loan amount is usually disbursed in a lump sum, and the borrower is required to repay the loan, including interest, in equal installments over the agreed-upon term.

On the other hand, a credit card is a revolving line of credit that allows the cardholder to make multiple purchases up to a certain credit limit. Unlike a personal loan, a credit card provides ongoing access to credit, and the cardholder can make purchases and repay the borrowed amount over time. Credit cards offer flexibility in terms of payment options, allowing cardholders to pay the minimum amount due or the full balance each month.

While both personal loans and credit cards involve borrowing money, personal loans are typically used for larger, one-time purchases and are repaid in fixed installments, whereas credit cards allow for multiple purchases and flexible repayment options.

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Based on this information, we can conclude that City A appears to be the better choice. It has higher ratings for two important factors (utility rates and tax rates) compared to City B, which only has a higher rating for transportation. Therefore, the answer is b. City A.

Looking at the ratings provided for each factor, we can see that City A has higher ratings for utility rates (100 vs. 118) and tax rates (45 vs. 37), while City B has a slightly higher rating for transportation (46 vs. 40). However, both cities have the same rating for the availability of skilled labor (75), proximity to suppliers (35 vs. 34), and quality of life (17 vs. 16)

Based on the information provided, it is difficult to determine which city would be the better choice for the manufacturer's new factory. Both City A and City B have similar ratings for the important factors, such as transportation access, labor availability, and utility costs.

However, the quality of life rating is slightly higher for City A than for City B. It is important for the manufacturer to conduct further research and analysis on both cities before making a decision.

They should consider factors such as tax incentives, local regulations, infrastructure, and proximity to suppliers and customers. They may also want to visit each city and meet with local officials and business leaders to get a better sense of the business environment and potential partnerships.

Ultimately, the decision will depend on the specific needs and priorities of the manufacturer. Option B

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Based on the information provided, Adam Inc. uses a perpetual inventory system and FIFO method for costing the inventory. In this method, the first units purchased are assumed to be the first ones sold, hence the name "first-in, first-out."

Let's calculate the cost of goods sold (COGS) for the month of January using the FIFO method.

On January 1, Adam Inc. had 10 units in stock at a cost of $2 each, which totals to $20. When 8 units were sold on January 2 at a price of $10 each, the revenue generated was $80, and the cost of goods sold for these units was $16 (8 units x $2 cost per unit).

On January 22, Adam Inc. purchased 50 units at a cost of $4 each, which totals to $200. On January 26, they sold 48 units at a price of $10 each, generating a revenue of $480. To calculate the cost of goods sold for these units, we need to use the FIFO method.

The first 10 units sold would be assumed to be from the beginning inventory, which cost $2 each. The next 38 units sold would be assumed to be from the January 22 purchase, which cost $4 each. Therefore, the cost of goods sold for these units would be:

(10 units x $2) + (38 units x $4) = $156

Hence, the total cost of goods sold for the month of January using the FIFO method would be:

$16 + $156 = $172

Therefore, the correct answer is not provided in the options.

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The correct answer is (d) $204. The cost of goods sold is $156, and the value of the remaining 2 units in inventory is $48 ($24 per unit). The total cost of goods available for sale is $204 ($20 + $200 - $16).

Using the FIFO method, we assume that the first units purchased are the first units sold.

On January 1, Adam had 10 units in inventory at a cost of $2 each, for a total of $20.

On January 22, Adam sold 8 units. The cost of the first 8 units sold is calculated as follows:

8 units x $2 per unit = $16

Adam then purchased 50 units on January 26 at $4 per unit, for a total cost of $200.

On January 31, Adam sold 48 units. The cost of the first 40 units sold is calculated as follows:

10 units x $2 per unit = $20 (remaining units from January 1 inventory)

30 units x $4 per unit = $120 (units purchased on January 26)

Total cost of goods sold = $20 + $16 + $120 = $156.

Therefore, the correct answer is (d) $204. The cost of goods sold is $156, and the value of the remaining 2 units in inventory is $48 ($24 per unit). The total cost of goods available for sale is $204 ($20 + $200 - $16).

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The correct answer to this question is b. pure play approach.

When firms develop a WACC (Weighted Average Cost of Capital) for individual projects based on the cost of capital for other firms in similar lines of business as the project, they are using a pure play approach. This approach involves analyzing the cost of capital of publicly traded companies that operate in the same line of business as the project. By doing so, firms can estimate the cost of capital for their own project. This method is considered to be more objective than other approaches since it relies on the actual cost of capital of other firms. Firms can also adjust the WACC based on their own specific risk factors. By using a pure play approach, firms can make more informed decisions about whether to pursue a project or not. Overall, the use of a WACC is essential for firms to make sound financial decisions and ensure that their investments generate a satisfactory return.

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CVP need to sell per month to break even 66,667 units. Option B is right choice.

First, we need to calculate the contribution margin per unit.

We know that the selling price per unit is $5.00 and the contribution margin is 75%, which means the variable cost per unit is $1.25 ($5.00 x 0.75).

Therefore, the contribution margin per unit is $3.75 ($5.00 - $1.25).

Next, we can calculate the break-even point in units by dividing the monthly fixed costs by the contribution margin per unit. In this case, the monthly fixed costs are $250,000.

So, the break-even point in units is:

$250,000 ÷ $3.75 = 66,667 units

Therefore, the answer to the question is B. CVP Corp. would need to sell 66,667 units per month to break even.
It is important for CVP Corp. to consider this break-even point when deciding whether or not to introduce the new product. They will need to assess whether they can realistically sell enough units to cover their fixed costs and generate a profit.

Arizona Pharmacueticals exchanged laser equipment with a book value of $70,000 and a fair value of $75,000 for the newer model of laser equipment. In addition to the old equipment, $90,000 cash was given. Please display the proper journal entries from Arizona pharmaceuticals' point of view. Option B is right choice.

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The answer is B. 66,667 units.

CVP stands for cost-volume-profit analysis, which is a tool used to analyze the relationship between sales volume, cost, and profit. To break even, CVP Corp. needs to sell enough units to cover its fixed costs and variable costs.

The formula for break-even point is:

Break-even point (in units) = Fixed costs / (Price per unit - Variable cost per unit)

Using the information given in the question, we can calculate the break-even point:

Break-even point = $250,000 / ($5.00 - ($5.00 x 0.75))
Break-even point = $250,000 / ($5.00 - $3.75)
Break-even point = $250,000 / $1.25
Break-even point = 200,000 units

Therefore, the answer is not A or C.

To double-check, we can also use the formula for contribution margin:

Contribution margin per unit = Price per unit - Variable cost per unit
Contribution margin per unit = $5.00 - ($5.00 x 0.75)
Contribution margin per unit = $5.00 - $3.75
Contribution margin per unit = $1.25

Contribution margin ratio = Contribution margin per unit / Price per unit
Contribution margin ratio = $1.25 / $5.00
Contribution margin ratio = 0.25

Break-even point (in dollars) = Fixed costs / Contribution margin ratio
Break-even point (in dollars) = $250,000 / 0.25
Break-even point (in dollars) = $1,000,000

Break-even point (in units) = Break-even point (in dollars) / Price per unit
Break-even point (in units) = $1,000,000 / $5.00
Break-even point (in units) = 200,000 units

Therefore, the answer is B. 66,667 units is not correct, it is actually 200,000 units.

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The year 2 straight-line depreciation expense for the shelving is $1,912.

The year 2 straight-line depreciation expense for the shelving can be calculated by subtracting the residual value from the initial cost of the asset and dividing it by the estimated useful life. In this case, the initial cost of the shelving is $9,500, and the residual value is $640. The estimated useful life of the shelving is 5 years.

Subtracting the residual value from the initial cost: $9,500 - $640 = $8,860

Dividing the difference by the estimated useful life: $8,860 / 5 = $1,772

Therefore, the year 2 straight-line depreciation expense for the shelving is $1,772.

Depreciation expense represents the allocation of an asset's cost over its useful life. Straight-line depreciation is a commonly used method where the depreciation expense remains constant throughout the asset's useful life. It is calculated by subtracting the residual value from the initial cost and dividing it by the useful life. This method provides a consistent and predictable expense over time, making it easier for companies to plan their financials and allocate costs accurately.

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The money personality that describes someone who is most likely to want their money in a bank and will avoid creating debt is a saver.

A saver is someone who prioritizes saving money and building up their financial reserves.

They prefer to keep their money in a bank account, where it is safe and easily accessible. Savers tend to be cautious with their spending, avoiding unnecessary expenses and focusing on accumulating wealth over time. They are diligent about budgeting, managing their finances responsibly, and avoiding debt whenever possible. Their primary goal is to build financial security and have a stable financial foundation, which aligns with their preference for keeping their money in a bank rather than engaging in risky or impulsive spending behaviors

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