a product sells for $205 per unit, and its variable costs per unit are $134. total fixed costs are $421,000. if the firm wants to earn $41,210 pretax income, how many units must be sold? monthunits sold cost of salesjanuary460 $33,400february860 $40,000march1,900 $52,000april2,700 $64,000using the high-low method, the estimated variable cost of sales per unit sold is: monthunits sold cost of salesjanuary580 $27,800february720 $33,000march1,200 $45,000april2,580 $57,000using the high-low method, the estimated total fixed cost is:

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Answer 1

Answer:

Hello jones, in order for us to determine the number of units that must be sold to earn a pretax income of $41,210, we can use the following formula. . .

Pretax Income = (Price per unit x Units sold) - (Variable cost per unit x Units sold) - Told Fixed Costs

Plugging in our given values. . .

$41,210 = ($205 x Units sold) - ($134 x Units sold) - $421,000

By simplifying the equation, we get. . .

$41,210 = $71 x Units sold - $421,000

$462,210 = $71 x Units sold

Units sold = 6,518.31

If we round up to the nearest whole number, the firm must sell 6,519 units in order to earn a pretax income of $41,210.

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To estimate the variable cost of sales per unit sold using the high-low method, we can use the formula:

Variable cost per unit = (Cost at highest activity level - Cost at lowest activity level) / (Units produced at highest activity level - Units produced at lowest activity level)

Let's use the data from January and April to calculate the variable cost per unit:

Variable cost per unit = ($57,000 - $27,800) / (2,580 - 580)

Variable cost per unit = $29,200 / 2,000

Variable cost per unit = $14.60

Therefore, the estimated variable cost of sales per unit sold is $14.60.

---

To estimate the total fixed cost using the high-low method, we can use the formula:

Total fixed cost = Total cost - (Variable cost per unit x Units produced)

Let's use the data from January and April to calculate the total cost at the highest and lowest activity levels:

Total cost at highest activity level = $64,000 + $57,000 = $121,000

Total cost at lowest activity level = $33,400 + $27,800 = $61,200

Using the variable cost per unit we calculated earlier, we can now estimate the total fixed cost:

Total fixed cost = $61,200 - ($14.60 x 580)

Total fixed cost = $52,200

Therefore, the estimated total fixed cost is $52,200.

Answer 2

The estimated total fixed cost using high-low method through calculation is as follows- $52,200

Profit before tax is calculated as follows:

(unit price x number of sales) - (variable unit price x number of sales) - above fixed costs

($205 x number sold) = $41,210 - ($134 x number sold) - $421,000

The company needs to sell 6,519 units to achieve a pre-tax profit of $41,210,

so Units sold = 6,518.31 = 6519.

To calculate variable cost of goods sold per unit

The formula for calculating variable cost per unit is:

(Cost given at highest activity level - Cost at lowest activity level) / (Units produced at highest activity level - Units produced at lowest activity level).

($57,000 - $27,800) / (2,580 - 580) is the variable cost per unit.

$14.60 is the variable cost per unit.

Calculate total fixed costs

Total Cost - (Variable Unit Price x Number of Units Produced) equals Total Cost. The total cost at the highest activity level is $64,000 plus $57,000, equivalent to $121,000.

The total cost for the lowest activity level is $61,200 ($33,400 + $27,800).

$61,200 - ($14.60 x 580) = Total Fixed Costs

$52,200 is the total fixed cost.  

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Related Questions

product mix breadth refers to the number of products within each product line. group startstrue or false

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The give statement- "Product mix breadth refers to the number of products within each product line" is true because they serve a similar function.

What is product mix breadth?

Product mix breadth is a product mix dimension that refers to the number of product lines that a company produces.

Product line is a group of products that are closely related because they serve a similar function, are sold to the same customer groups, are marketed through the same types of outlets, or fall within the same price range.

Product mix depth and product line are two important elements of product mix. Product line refers to the number of products in a product line. Product mix depth refers to the number of variations available for each product in the product line.

For instance, a company that produces electronic goods could have a product line for smartphones and a product mix depth that includes different models, colors, and memory options within the smartphone product line.

Product line:

Product line is a set of similar products produced by a single company.

Product line is a group of products that are closely related because they serve a similar function, are sold to the same customer groups, are marketed through the same types of outlets, or fall within the same price range.

Product mix breadth:

Product mix breadth is a product mix dimension that refers to the number of product lines that a company produces. It's the number of product lines that a company sells.

For instance, a computer company could produce product lines for laptops, desktops, tablets, and smartphones.

A business with several product lines can distribute its risks among a variety of goods rather than relying solely on one or two products.

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assume ted, age 26, lives alone on the property as his residence. in which of the following cases is ted unable to claim a homestead? group of answer choices a) single-family detached residence worth $500,000 b) duplex worth $2 million c) house on a 400,000-acre ranch whose building and land is worth $100 million d) can claim a homestead on all of the above flag question: question 30

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Ted is unable to claim a homestead in case the duplex is worth $2 million. A homestead is a place where an individual or family lives.

A homestead is the main residence of a head of a household, who is typically the owner of the property. It's a protected property that can't be seized or forced to be sold to pay off debts.

A homestead is a legal way for a property owner to protect their home or farm from creditors, bankruptcy, or tax sale. So, Ted can claim a homestead in all of the above situations except the duplex that is worth $2 million.

Therefore, the correct option is (b) duplex worth $2 million.

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consumers who have are particularly good targets for marketing communications that use fantasy appeals. group of answer choices self-fulfilling prophecies a large gap between their real and ideal selves looking-glass selves no gap between their real and ideal selves a small gap between their real and ideal selves

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Consumers who have a large gap between their real and ideal selves are particularly good targets for marketing communications that use fantasy appeals. Option D is the correct answer.

The objectives of fantasy appeal advertising are to transport the audience to a world of make-believe, to bridge the gap between people's "actual selves" and their "ought selves," to develop the idea of what one should be or what one should aspire to, and to depict scenarios that logically cannot occur in real life. Disadvantages are that it may be insulting, may cause misunderstandings, and may harm the brand's reputation. Option D is the correct answer.

The ability to reach a wide range of audiences, entertainment, and appeal to the target's aspirations and imaginations are advantages of fantasy appeal advertising. The process and methods used in advertising are intended to draw attention to a good or service. With the use of advertising, businesses strive to draw consumers' attention to their goods and services. Option D is the correct answer.

The complete question is, "Consumers who have ________ are particularly good targets for marketing communications that use fantasy appeals.

A) self-fulfilling prophecies

B) looking-glass selves

C) a small gap between their real and ideal selves

D) a large gap between their real and ideal selves"

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which of the jobs listed is likely to be the most influenced by creativity and the creative process? office manager warehouse worker receptionist programmer

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Among the jobs listed, the programmer is the most likely to be influenced by creativity and the creative process.

Programming requires the development of complex solutions for problems that are unique, and require innovative thinking. Programmers need to think creatively to develop original solutions, and the process of programming itself involves a considerable degree of creativity. Writing code requires the creation of new logic, and the ability to think outside the box to arrive at the most efficient and effective solution. Programmers need to be innovative, and the work they do often requires them to be able to visualize the end product and think creatively about how to get there. Thus, the job of a programmer is inherently creative, and the creative process plays a vital role in programming.

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why does digital marketing focus on reaching potential customers? select two answers. 1 point because it helps increase the frequency of positive reviews because it helps set a company apart from its competitors because it enables better sales forecasts because it lets target audiences know that a company exists

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Digital marketing focuses on reaching potential customers because "it enables target audiences to know that a company exists" and "helps set a company apart from its competitors". The correct answers are options B and D.

Digital marketing refers to the use of digital technologies, such as search engines, social media, email, and websites, to market products or services to potential customers. The goal is to convert potential customers into actual customers by providing them with the right content at the right time in their decision-making process. This involves optimizing online marketing campaigns and engaging with customers across multiple digital channels to generate leads and sales.

Digital marketing focuses on reaching potential customers because it allows a company to get its message in front of the right people. By targeting specific demographics, behaviors, interests, and other factors, companies can create personalized marketing messages that are more likely to resonate with potential customers.

This helps increase brand awareness and visibility, as well as generate more leads and sales. Additionally, digital marketing allows companies to track and analyze customer data, which can be used to optimize future marketing campaigns and improve customer engagement.

Thus, the correct answers are options B and D.

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harry corporation's common stock currently sells for $179.85 per share. harry paid a dividend of $10.18 yesterday, and dividends are expected to grow at a constant rate of 6 percent forever. if the required rate of return is 12 percent, what will harry corporation's stock sell for one year from now, immediately after it pays its next dividend? $187.04 $179.84 $195.40 $190.64

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Harry Corporation's stock will sell for approximately $190.64 one year from now, immediately after it pays its next dividend.

To determine what Harry Corporation's stock will sell for one year from now, immediately after it pays its next dividend, we will use the Dividend Discount Model (DDM). The DDM is a valuation model that calculates the present value of a stock based on the assumption that dividends will grow at a constant rate.Here's a step-by-step explanation:
1. Calculate the expected dividend for next year (D1): D1 = D0 * (1 + g), where D0 is the dividend paid yesterday, and g is the constant growth rate. In this case, D0 = $10.18, and g = 6% or 0.06.
D1 = $10.18 * (1 + 0.06) = $10.18 * 1.06 = $10.7912



2. Determine the stock price one year from now (P1): P1 = D1 / (r - g), where r is the required rate of return, and g is the constant growth rate. In this case, r = 12% or 0.12.
P1 = $10.7912 / (0.12 - 0.06) = $10.7912 / 0.06 = $179.8533
3. Calculate the stock price immediately after the next dividend (P0): P0 = P1 + D1
P0 = $179.8533 + $10.7912 = $190.6445. Based on the Dividend Discount Model, the correct answer is $190.64.

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all other factors being equal, what would the premium be like in a second-to-die life policy as compared to the premium in a joint life policy? a lower b the same c half the amount d higher

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The premium be like in a second-to-die life policy as compared to the premium in a joint life policy is option (a) lower

In a second-to-die life policy, the premium is generally lower than in a joint life policy because the death benefit is paid out only after both insured individuals have passed away. This means that the insurance company is exposed to less risk, which translates to lower premiums for policyholders.

In contrast, a joint life policy pays out upon the first insured's death, which exposes the insurance company to more risk and results in higher premiums for policyholders. Overall, second-to-die policies can be a cost-effective option for couples who want to ensure that their beneficiaries receive a payout only after both partners have passed away.

Therefore, the correct option is (a) lower

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cowgirl, inc. is traded on the nyse and has a beta of 1.3. the expected market rate of return is 9% and the risk-free rate of return is 4%. based on your research, you firmly believe that your expected return on an investment in cowgirl is 17%. according to capm, should you invest in cowgirl? group of answer choices no, you expect to earn more than what you are entitled to, according to capm. yes, you expect to earn more than what you are entitled to, according to capm. yes, the stock is correctly priced, according to capm. no, the return that you believe you will earn is less than what you are entitled to, according to capm.

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Well, according to capm, the stock is priced fairly. No, according to capm, the return you anticipate receiving is lower than what you are actually entitled to.

Governments frequently set rigorous controls on the buying and selling of stock, whether it is done privately or on stock exchanges, in order to prevent fraud, protect investors, and improve the overall economy. The depositories receive the stocks in an electronic format, often known as a "Demat account." When a company issues additional shares in exchange for cash to support or grow the business, the ownership and rights of current shareholders are diluted. Additionally, businesses have the option to repurchase stock, which frequently permits investors to both recover their initial investment and capital gains from later stock price increases. Employees are frequently granted stock options as part of their compensation by many companies.

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if a petty cash fund is established in the amount of $200, and contains $121 in cash and $84 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to the following accounts group of answer choices petty cash, $84. petty cash, $79. cash, $79; cash over and short, $5. cash, $79.

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When a petty cash fund is established in the amount of $200, and contains $121 in cash and $84 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to the following accounts petty cash, $84; cash, $79.

What is a petty cash fund?

A petty cash fund is a small amount of money on hand that is used for paying small expenses. This money is frequently utilized in situations where a check would be too large or inconvenient to write, such as paying for office supplies, vending machine items, and other minor expenses.

In accounting, a petty cash fund is classified as an asset account. Because it is a cash fund, it will appear on a company's balance sheet as a current asset. The amount in the account, on the other hand, should only represent the amount of cash that is kept in the account at any given time.

What is the journal entry to record replenishment?

The following are the journal entries to record the replenishment of a petty cash fund that has $121 in cash and $84 in receipts for disbursements: DateAccountDebitCreditxxPetty Cash84Cash79Cash Over and Short5Explanation: The Petty Cash account is credited in the journal entry to replenish a petty cash account that has been depleted. The amount used to replenish the account should be debited to an appropriate expense account.

The amount of the disbursement will be debited to the relevant account and the receipts will be credited to the account. The net amount, $79 in this case, is credited to Cash.

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rock haven has a proposed project that will generate sales of 1,965 units annually at a selling price of $39 each. the fixed costs are $21,400 and the variable costs per unit are $12.75. the project requires $38,200 of fixed assets that will be depreciated on a straight-line basis to a zero book value over the 4-year life of the project. the salvage value of the fixed assets is $10,300 and the tax rate is 21 percent. what is the operating cash flow?

Answers

The operating cash flow for Rock Haven's proposed project is $55,026.44.

To calculate the operating cash flow, we need to consider the total revenue generated, the total costs incurred, and the tax implications of the project. Here's how we can break it down:

Total Revenue: Annual sales = 1,965 units,

Selling price per unit = $39,

Total annual revenue = 1,965 x $39 = $76,635,

Total Costs: Fixed costs = $21,400,

Variable costs per unit = $12.75,

Total variable costs = 1,965 x $12.75 = $25,053.75,

Total costs = Fixed costs + Total variable costs = $21,400 + $25,053.75 = $46,453.75.


Depreciation: Fixed assets required = $38,200, Depreciation per year = $38,200 / 4 = $9,550,

Total depreciation over 4 years = $38,200,

Salvage value of fixed assets = $10,300,

Book value of fixed assets at the end of 4 years = $0,

Tax Implications: Tax rate = 21%,

Taxable income = Revenue - Costs - Depreciation,

Tax paid = Taxable income x Tax rate,

Depreciation tax shield = Depreciation x Tax rate.

With these numbers, we can calculate the operating cash flow as follows:Operating Cash Flow = Earnings Before Interest and Taxes (EBIT) + Depreciation - Taxes
EBIT = Revenue - Costs = $76,635 - $46,453.75 = $30,181.25, Depreciation = $9,550 per year x 4 years = $38,200,

Taxable income = $30,181.25 - $9,550 = $20,631.25,

Tax paid = $20,631.25 x 21% = $4,332.81,

Depreciation tax shield = $38,200 x 21% = $8,022,

Operating Cash Flow = $30,181.25 + $38,200 - $4,332.81 - $8,022 = $55,026.44.

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howard inc. had prepaid rent of $90,000 and $102,000 at the end of 2020 and 2021, respectively. during 2021, howard recorded $255,000 in rent expense in its income statement. cash outflows for rent in 2021 were:

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The cash outflows for rent for Howard Inc. in 2021 are $243,000.

The cash outflows for rent refer to the amount of cash that Howard Inc. has paid out for rent expenses during the year. The formula to calculate the cash outflows for rent takes into account the prepaid rent balances at the beginning and end of the year as well as the rent expense for the year.

In this case, we are given the following information:

Beginning prepaid rent balance = $90,000

Rent expense for the year = $255,000

Ending prepaid rent balance = $102,000

Using the formula, we can calculate the cash outflows for rent as follows:

Cash outflows for rent = (Beginning prepaid rent + Rent expense) - Ending prepaid rent

Cash outflows for rent = ($90,000 + $255,000) - $102,000

Cash outflows for rent = $345,000 - $102,000

Cash outflows for rent = $243,000

Therefore, the cash outflows for rent for Howard Inc. in 2021 are $243,000.

This information is important for Howard Inc. to keep track of their expenses and cash flow. By calculating the cash outflows for rent, the company can determine how much cash has been used to pay for rent expenses during the year.

This information can be used for budgeting, forecasting, and financial reporting purposes. Additionally, monitoring cash outflows for rent can help the company identify any potential issues with their rent payments, such as late payments or discrepancies in rent balances.

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rent controls require that landlords set apartment prices below the equilibrium price level. an immediate effect is an apartment rental shortage (excess demand for apartments), because at the regulated price the quantity of apartments demanded is greater than the quantity supplied. when landlords are prevented by cities from charging market rents, which of the following listed outcomes are common in the long run? check all that apply. black markets develop. the quality of rental housing units falls. the quantity of available rental housing units falls. efficient use of housing space results.

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because there is a higher demand for apartments than there are available at the set price.

Other than price-related factors, the property market can also be impacted by other factors. Apartment supply and demand trends can change direction. Let us assume that the housing market is in balance and then take into account a recent government financial aid program that makes it easier to purchase a new apartment. There will be a rise in apartment desire. We envision the demand slope shifting right upward on a graph. As a result, in the short run, the price of housing will rise and business profits will rise. New businesses will enter the industry in an effort to profit. By doing this, the quantity of new apartments will grow and the market for housing prices will decline.

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you purchased 100 shares of abc stock for $30 per share and sold this same stock one year later for $29 per share. you paid commissions of $50 when you purchased the stock and $45 when you sold the stock. dividends of $2 per share were paid during the year. the capital loss on this stock transaction was:

Answers

The capital loss on this stock transaction was $195.

To calculate the capital loss on this stock transaction, we need to determine the total cost and proceeds of the sale:

Total Cost = Purchase Price x Number of Shares + Purchase Commission

Total Cost = $30 x 100 + $50

Total Cost = $3,050

Total Proceeds = Sale Price x Number of Shares - Sale Commission

Total Proceeds = $29 x 100 - $45

Total Proceeds = $2,855

Now we can calculate the capital loss:

Capital Loss = Total Cost - Total Proceeds + Dividends

Capital Loss = $3,050 - $2,855 + ($2 x 100)

Capital Loss = $195

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think about a company you know. this could be a current or past employer or a company you admire. consider its business activities and the type of products and services offered. based on what you have learned so far, write a short paper that reflects on the different costing methods and speculates on how they might apply to your selected company. specifically, you must address the following rubric criteria: company overview: identify the company you selected and provide a brief overview of its business. is it a manufacturing, merchandising, or service organization? costing methods: compare the job order and process costing methods, and explain how each of these can be applied to the company. how could the costs differ if one method is chosen over the other? factory overhead: outline possible indirect or overhead costs the company may need to account for, and identify the type of costing the company might use for these costs. if the company decides to use activity-based costing (abc), what are some activity bases (cost drivers) it might use to allocate these costs? recommendation: based on your analysis, recommend a costing method for the company, and explain why you think this method will work best for the business.

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The company I have selected is Apple Inc. Apple is a technology company that designs, manufactures, and markets consumer electronics, software, and services.

Based on the analysis, I would recommend that Apple use process costing for its products, as it would provide a more accurate cost of production for its high-volume, standardized products. Additionally, since most of Apple's products are produced through the same standardized production process, the use of job order costing would be impractical and lead to higher costs.

Furthermore, for indirect costs, I would recommend that Apple use ABC as it would provide a more accurate allocation of overhead costs to its products. Using activity bases such as machine hours or production runs would provide a more precise estimate of the cost of production for each product.

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which one of the following statements regarding stock issuances is true? a. they do not require a company to share future earnings with new shareholders. b. they are not always better than debt for raising capital. c. issuing stock when interest rates are low is a sound strategy. d. dilution of ownership is not a special concern. e. their effect on stock price is not a concern.

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The correct option regarding stock issuances is they are not always better than debt for raising capital.

What are stock issuances?

Issuances are the acts of offering and selling new securities to the general public. Stocks are a type of security that allows investors to own a portion of the corporation in exchange for money.

When a company issues stock, it is essentially selling off portions of ownership in exchange for money.Stock issuances have the following characteristics:

They increase the number of outstanding shares of the company, resulting in a dilution of ownership. Shareholders may be wary of purchasing shares if they are concerned about dilution.

The company's responsibility to shareholders is limited.

Shareholders are only entitled to receive the shares they purchased, and the company is not required to share any of its future earnings with them.Stock issuances, like bonds, may be used to raise capital.

It is not always better than debt to issue stock for raising capital.Stock prices may be affected by issuances.

When the number of shares outstanding rises, the value of each share falls.

As a result, an increase in the number of outstanding shares may result in a drop in the stock's value.

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who implements the media plan? media buyers, media researchers, media planners, media monitors, media brokers

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The implementation of a media plan is typically the responsibility of media buyers. Here option A is the correct answer.

Media buyers are professionals who purchase advertising space and negotiate rates with various media outlets, such as television stations, radio stations, newspapers, and digital platforms. They work closely with media planners to ensure that the advertising placements align with the objectives of the media plan and are executed according to the plan's timeline.

Media planners are responsible for developing the media plan, which includes identifying the target audience, selecting the appropriate media channels, and determining the optimal timing for advertising placements. They collaborate with media buyers to ensure that the plan is executed effectively.

Media researchers play a supporting role in the media planning process by providing data and insights on audience behavior, media consumption patterns, and advertising effectiveness. They may also be involved in evaluating the success of the media plan and providing recommendations for future campaigns.

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Complete question:

Who implements the media plan?

A - media buyers

B - media researchers

C - media planners

D - media monitors

E - media brokers

a profit-maximizing monopolist with a positive marginal cost of production will always group of answer choices produce on the elastic part of the demand curve. produce on the inelastic part of the demand curve. produce a higher level of output than a competitive firm. produce where demand is unitary elastic. earn a positive economic profit.

Answers

A profit-maximizing monopolist with a positive marginal cost of production will always produce on the inelastic part of the demand curve.

A monopolist is a person or company that has complete control over a product or service, and therefore has the ability to set its price. As a result, there is no competition in the market. They have the ability to raise the price of a good or service, as well as reduce production to raise profits.What is marginal cost?The cost of producing an extra unit of a product is referred to as the marginal cost. It is the cost of producing a of a good or service above the cost of production.What is a demand curve?The demand curve is a graph that shows how many units of a product or service will be purchased at different prices by consumers. A monopolist's demand curve slopes downward from left to right, indicating that as prices decrease, demand for the product increases.Answer: produce on the inelastic part of the demand curve.

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the demand for wooden chairs can be modeled as million chairs, where is the price per chair. find the price of unit elasticity. round your answer to two decimal places.

Answers

To find the price of unit elasticity, we need to determine the price at which the percentage change in quantity demanded equals the percentage change in price.

In other words, we need to find the price point where the elasticity of demand is equal to -1.

Let's say that the demand for wooden chairs can be modeled as Q = 10 - 2P, where Q is the quantity demanded (in millions) and P is the price per chair. We can calculate the elasticity of demand using the formula: E = (%ΔQ / %ΔP) x (P/Q)

[tex]%ΔQ / %ΔP) x (P/Q)[/tex]

To find the price of unit elasticity, we need to solve for P when E = -1. -1 = (%ΔQ / %ΔP) x (P/Q)

-1 = [(ΔQ / Q) / (ΔP / P)] x (P/Q) -1 = [(ΔQ / Q) / (ΔP / P)] -ΔP / P = ΔQ / Q ΔP / P = -ΔQ / Q ΔP / P = -1

ΔP = -P

[tex] (%ΔQ / %ΔP) x (P/Q)

-1 = [(ΔQ / Q) / (ΔP / P)] x (P/Q) -1 = [(ΔQ / Q) / (ΔP / P)] -ΔP / P = ΔQ / Q ΔP / P = -ΔQ / Q ΔP / P = -1

ΔP = -P[/tex]

So, the price of unit elasticity is when the percentage change in price is equal to the negative of the price itself. In other words, the price of unit elasticity is at a 100% increase or decrease from the original price.

If we assume an initial price of $10 per chair, then the price of unit elasticity would be $20 or $5, depending on whether the price increases or decreases.

This means that if the price of wooden chairs is initially $10 and it is increased to $20, the demand for wooden chairs will decrease by 50%, resulting in a total revenue of $10 million. Similarly, if the price is decreased to $5, the demand will increase by 100%, also resulting in a total revenue of $10 million.

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why do you think native americans are so seldom discussed in the context of diversity? if you were an hr manager, what special strategies might you adopt to recruit more native americans to apply for positions in your organization?

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Native Americans are rarely mentioned in diversity discussions. Even the proper method for identifying these people is in dispute. However, whether we refer to them as American Indians.

Native Americans, or whether we discuss their membership in a group. Diversity refers to a spread of individuals with different racial, ethnic, socioeconomic, and cultural backgrounds as well as different lifestyles, backgrounds, and hobbies. having a diverse representation of people and ideas in the field. A diverse collection of individuals exists when they are present in the same setting. the existence of numerous opposing views or concepts regarding something: Opinions on the subject of unilateral disarming are extremely diverse. fewer instances. She instills in her pupils a respect for people of all races and an appreciation for the variety of other cultures.

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chez fred bakery estimates the allowance for uncollectible accounts at 2% of the ending balance of accounts receivable. during 2021, chez fred's credit sales and collections were $124,000 and $150,000, respectively. what was the balance of accounts receivable on january 1, 2021, if $120 in accounts receivable were written off during 2021 and if the allowance account had a balance of $840 on december 31, 2021?

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The balance of accounts receivable on January 1, 2021, was $15,880.

To find the balance of accounts receivable on January 1, 2021, we will follow these steps:

1. Calculate the amount of uncollectible accounts at the end of 2021: 2% of the ending balance of accounts receivable = $840 (given in the question).

2. Find the ending balance of accounts receivable: since 2% of the ending balance equals $840, we can set up an equation to solve for the ending balance: 0.02 * ending_balance = $840. Divide both sides by 0.02 to get the ending_balance = $840 / 0.02 = $42,000.

3. Calculate the net change in accounts receivable during 2021: credit sales ($124,000) - collections ($150,000) - written-off accounts ($120) = $124,000 - $150,000 - $120 = -$26,120.

4. Find the beginning balance of accounts receivable on January 1, 2021: Since we know the ending balance of accounts receivable ($42,000) and the net change in accounts receivable during 2021 (-$26,120), we can calculate the beginning balance by adding the net change to the ending balance: $42,000 + (-$26,120) = $42,000 - $26,120 = $15,880.

So, the balance of accounts receivable on January 1, 2021, was $15,880.

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you have $10,000 to invest in a stock portfolio. your choices are stock x with an expected return of 12.4 percent and stock y with an expected return of 10.1 percent. if your goal is to create a portfolio with an expected return of 10.85 percent, how much money will you invest in stock x and stock y? (do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)

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To create a portfolio with an expected return of 10.85%, you should invest $3,121.95 in Stock X and $6,878.05 in Stock Y.

Let's call the amount invested in Stock X as "x" and the amount invested in Stock Y as "y". We can use the following two equations to solve for "x" and "y":

x + y = $10,000 -- equation (1) (total amount to be invested)0.124x + 0.101y = 0.1085($10,000) -- equation (2) (expected return of the portfolio)

Simplifying equation (2), we get:

0.124x + 0.101y = $1,085

Multiplying equation (1) by 0.101 and subtracting it from equation (2) multiplied by 10, we get:

10(0.124x + 0.101y) - 0.101(x + y) = 10($1,085) - 0.101($10,000)1.23x = $3,850x = $3,121.95 (rounded to 2 decimal places)

Substituting the value of "x" in equation (1), we get:

y = $6,878.05 (rounded to 2 decimal places)

Therefore, you should invest $3,121.95 in Stock X and $6,878.05 in Stock Y to create a portfolio with an expected return of 10.85%.

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technical communication seeks to successfully address the problems or needs of an audience. chapter 1 of your technical writing essentials textbook equates the technical writing process to a design process. according to your textbook, what is the key critical first-stage of this process if the technical communication is to be successful?

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According to the textbook Technical Writing Essentials, what is the key critical first-stage of the process if the technical communication is to be successful?The key critical first-stage of the process that Technical Writing Essentials equates the technical writing process to a design process if the technical communication is to be successful is that of defining and understanding the audience.

Technical communication is a method of communicating technical information in a simple and concise manner. In most instances, technical communication is used in conjunction with technical writing. Technical communication aims to address the needs and problems of an audience in a straightforward, user-friendly, and comprehensible manner. Furthermore, Technical communication allows technical information to be easily understood by non-technical personnel.Technical Writing Essentials Technical Writing Essentials is a technical writing handbook designed to introduce you to the fundamentals of technical communication. This guide is a helpful tool for beginners in the field of technical writing. Technical Writing Essentials equates the technical writing process to a design process. According to the textbook, the key critical first-stage of the process if the technical communication is to be successful is defining and understanding the audience.

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one risk reflects a range of uncertainties that life insurers face including such things as bad management decisions and guaranty fund assessments. this risk is called

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The risk that reflects a range of uncertainties that life insurers face, including bad management decisions and guaranty fund assessments, is called "operational risk."

Operational risk refers to the risk of loss resulting from inadequate or failed internal processes, people, and systems or from external events. This includes a wide range of potential risks such as legal and regulatory risks, technology risks, and human error risks.

In the context of the insurance industry, operational risk can impact various areas such as claims processing, underwriting, investment management, and customer service. Insurers typically have risk management processes and controls in place to identify, assess, and mitigate operational risks to protect their policyholders and ensure financial stability.

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which of the following defines the primary market? multiple choice question. the primary market is where stocks trade once they have been issued. primary markets are markets that are regulated by the fed. primary markets are markets for basic goods and services. the primary market is where stocks are issued for the first time.

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The primary market is where the stock is issued for the first time which defines the primary market. Here option D is the correct answer.

The primary market refers to the market where new securities are issued to the public for the first time. It is the market in which companies raise funds by selling newly created securities, such as stocks and bonds, to investors.

In this market, companies sell securities to raise capital to finance their operations, expansion, and growth. The primary market is also known as the new issue market or the IPO (Initial Public Offering) market.

The primary market plays a crucial role in the capital formation process of an economy. It provides an avenue for companies to access long-term funding by selling securities to investors. The securities sold in the primary market can be listed and traded in the secondary market after their initial issuance.

In contrast, the secondary market is where already-issued securities are traded among investors. Examples of the secondary market include stock exchanges like the New York Stock Exchange and the Nasdaq. The primary market is distinct from the secondary market, where previously issued securities are traded by investors.

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Complete question:

Which of the following defines the primary market?

A - the primary market is where stocks trade once they have been issued.

B - primary markets are markets that are regulated by the fed.

C - primary markets are markets for basic goods and services.

D - the primary market is where stocks are issued for the first time.

which of the following plans generally has more rapid vesting than any other types of pension plans? a defined benefit b profit sharing c target benefit d esop

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The following plans generally has more rapid vesting than any other types of pension plans is c) target benefit.

A plan's vesting plan identifies the time period during which a pension benefit must accrue or become owned by the employee, the benefit has to be earned and owned by the worker. Therefore, employees are more likely to stay with a company until they become vested in a pension plan. When an employee leaves the company, they take their pension benefits with them. Vesting refers to the process of receiving full benefits from a pension or retirement plan, it specifies when an employee has earned full ownership of the retirement funds provided by the employer. Vesting schedules determine the rate at which an employee's benefits in a qualified plan accrue.

Target benefit plans typically have more rapid vesting than any other types of pension plans, as stated in the given question. In a defined benefit plan, employees are not vested in the plan's benefits until they have worked for a certain length of time, usually five years. A profit-sharing plan is also similar to the defined benefit plan, as it is designed to reward employees for their contributions to a company's earnings. However, vesting is based on time served rather than on employer contributions. Employee Stock Ownership Plan (ESOP) is another kind of retirement plan in which the employer contributes the shares of the company's stock to the employees,  so the correct answer is c) target benefit.

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with respect to federal tax law, life insurance proceeds paid to a beneficiary: group of answer choices are includable in taxable income and in the taxable estate are excluded from taxable income, but included in the taxable estate (unless a life insurance trust has been established) are included in taxable income but excluded from the taxable estate are excluded from both taxable income and the taxable estate

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Life insurance proceeds paid to a beneficiary are excluded from both taxable income and the taxable estate with respect to federal tax law. The correct option is D.

Federal tax law is the body of law that regulates the process of taxing individuals and organizations by the federal government. It determines the rules for filing tax returns, what types of income are taxable, the amount of tax that must be paid, and how it is collected. Life insurance proceeds paid to a beneficiary are usually exempt from federal income taxes.

The federal government does not impose an income tax on the death benefit paid to beneficiaries by the insurer. The Internal Revenue Service (IRS) will investigate if the life insurance policy is used as part of an estate. If this is the case, the death benefit may be included in the taxable estate.

The proceeds are included in the taxable estate for life insurance policies that name the decedent's estate as the beneficiary. There are some circumstances where the life insurance proceeds will be included in the taxable income, such as if the policy is sold before the death of the insured, and the cash value exceeds the premiums paid for the policy, in which case the excess value is taxable.

Option D is the correct answer.

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which of the following justification for trade restriction has the most validity (it should benefit the country that imposes them in the economic sense) if wisely enacted? a. imposing trade restrictions to help an industry that has very high costs of labor. b. imposing trade restrictions because we do not benefit from trade as much as the country that we are trading with. c. imposing trade restrictions to help an infant industry. d. imposing trade restrictions to encourage other countries to impose more stringent environmental laws.

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The correct response is c. putting trade restrictions in place to support a new industry. Imposing trade restrictions to help an infant industry justification for trade restriction has the most validity if wisely enacted.

A trade restriction is a fictitious obstacle to the movement of goods and/or services among two or more countries. It results from protectionism. Trade restrictions such as import quotas, domestic industry subsidies, and trade embargoes with specific nations are examples of non-tariff trade obstacles. Tariffs (taxes) on imports (and occasionally exports) are also common (often because of geopolitical concerns), and licenses to import goods into the economy are all examples of trade restrictions. Trade restrictions are frequently put in place in an effort to protect domestic workers and businesses from competition from international firms. Limiting the importation of products and services made in other nations is known as a protectionist policy.

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the 8 percent, $1,000 face value bonds of glenmore foods are currently selling at $1,027. these bonds have 16 years left until maturity. what is the current yield? group of answer choices 8.28 percent 8.00 percent 7.71 percent 8.23 percent 7.79 percent

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The current yield for the Glenmore Foods bond is e) 7.79 percent.

The 8 percent, $1,000 face value bonds of glenmore foods are currently selling at $1,027. These bonds have 16 years left until maturity.Current yield is calculated by dividing the annual interest payment by the current market price of the bond, and multiplying by 100%.

In this case, the annual interest payment is 8% of the face value of $1,000, or $80. Dividing $80 by the current market price of $1,027 gives 0.0779, or 7.79%, as the current yield.

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when a salesperson works with sales management and experts across the firm to support new-customer acquisition and ongoing customer relationship management, it is referred to as

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When a salesperson works with sales management and experts across the firm to support new-customer acquisition and ongoing customer relationship management, it is referred to as sales enablement.

Sales enablement seeks to ensure that sales teams have access to the resources, information, and training they require to sell efficiently and effectively by bridging the gap between marketing and sales.

Sales enablement is a strategic discipline that aims to assist salespeople in becoming more productive by providing them with the necessary resources to engage with buyers throughout the buying process. Sales enablement technology and tools include customer relationship management (CRM) software, marketing automation, and sales analytics, among others. By definition, sales enablement involves all activities and materials that support the sales process's goals of customer acquisition, retention, and growth.

A successful sales enablement approach requires coordination between sales management and experts across the company. The sales enablement team must have a comprehensive understanding of the company's sales process, products, and target consumers to deliver sales messaging and resources effectively.

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what should a sympathy letter include? a handwritten message on company letterhead a positive ending with a reassuring note a form message on company letterhead

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A sympathy letter should include a handwritten message on company letterhead expressing condolences to the recipient for their loss.

In this case option A is correct

It should be written in a personal and heartfelt manner, and should convey the writer's empathy and support.

The letter can be written on company letterhead, but it should not be a form message - it should be customized to the specific recipient and situation. It is also appropriate to include a positive ending with a reassuring note, such as offering support or assistance in any way possible.

In this case option A is correct

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what should a sympathy letter include?

a handwritten message on company letterhead a positive ending with a reassuring note a form message on company letterhead
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