Total Production Streamlining is referred to as TPS. The number of transactions that an information system completes in a second is measured in terms of transactions per second (TPS) by computer hardware and software.
Who employs TPS?
Total Production Streamlining is referred to as TPS.Transaction Processing Systems: Who Uses Them? The majority of users of the transaction processing system are casual users. Nevertheless, the TPS may also require access to data from authorized personnel.A Kanban system is commonly referred to as a pull system since consumer demand pulls output through the workplace.A lean pull system tries to establish a workflow in which work is only pulled in response to demand. A pull method is used to create items based on actual demand rather than forecasts. Your business can then concentrate on removing wasteful practices from the production process.To learn more about TPS refer to:
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regarding proper ethical accounting guidelines, which, if any, of the following is correct? a.if a client has made a mistake in a prior year's return and refuses to correct it, the accountant should withdraw from the engagement. b.if the exact amount of a deduction is not certain (e.g., around mid-$600s), it should be recorded as an odd amount (i.e., $649) so as to increase the appearance of greater certainty. c.the use of client estimates in preparing a return may be acceptable. d.under no circumstances should a question on a tax return be left unanswered.
Integrity, objectivity, professional competence and due care, confidentiality, and professional behavior are the guiding principles of the Code, which establishes the expected behavior of a professional accountant (PA) and reflects the profession's understanding of its duty to serve the public interest.
What is meant by ethical accounting guidelines?Integrity, objectivity, professional competence and due care, confidentiality, and professional behavior are the guiding principles of the Code, which establishes the expected behavior of a professional accountant (PA) and reflects the profession's understanding of its duty to serve the public interest.
In order to prevent the exploitation of financial information or managerial positions, accounting ethics refers to adhering to certain norms and guidelines established by regulating organizations.
The updated Code creates a theoretical framework for all professional accountants to assure adherence to the following five core ethical principles:
Integrity.Objectivity.Professional Competence and Due Care.Confidentiality.Professional Behavior.Therefore, the correct answer is option a. The use of client estimates in preparing a return may be acceptable.
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which of the terms or phrases listed below is more associated with financial statements prepared in accordance with u.s. gaap than with international financial reporting standards?
Accumulated other comprehensive income is the terms or phrases which is more associated with financial statements prepared in accordance with U.S. GAAP than with International Financial Reporting Standards.
What's IFRS and its purpose?
The International Financial Reporting norms( IFRS) are a set of account rules for public companies with the thing of making company financial statements harmonious, transparent, and fluently similar around the world. This helps for auditing, duty purposes, and investing.
What's IFRS perpetration?Enforcing IFRS has an impact on all aspects of a company, including financial reporting systems, internal controls, levies, storeroom, operation compensation, cash operation, and legal, among others. It requires a metamorphosis that involves workers, processes, and systems.
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positive impact of international trade on bhutanese economy
The dial on a combination lock contains markings which represent the numbers from 0 to 39. How many 3- number combinations are possible if the first and the second must be different odd numbers, while the third number must not be an odd number?.
The lock has 64,000 different possible combinations. The lock employs the numbers 0 to 39 in the challenge. Comparatively, this 3-dial lock (three wheels, each with digits 0-9) provides 1,000 potential combinations based on 10 x 10 x 10.
How is a three-digit lock code set?To align the metal tab with the groove on the front of the lock, rotate the shackle 90 degrees. In order to get the correct combination, push the shackle downward while turning the numbers. Put an end to pressing down on the shackle once the combination has been established. Reinstall the shackle in the lock. The dial is attached to a built-in mechanism that typically has three distinct wheels with notches, or gates. Each wheel needs to be in place for the fence to slide into the gates and for the lever holding the lock in place to release, allowing the lock to open. A form of door hardware known as a multipoint locking system locks at various locations throughout
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Elasticity is the measure of how producers and consumers react to changes in
A supply is
A supply is
when the quantity of a good supplied does not change as the price changes.
when the quantity of a good supplied increases or decreases as the price changes.
howes inc. purchases $4,562,500 in goods per year from its sole supplier on terms of 2/15, net 50. if the firm chooses to pay on time but does not take the discount, what is the effective annual percentage cost of its non-free trade credit? (assume a 365-day year.) a. 24.63% b. 21.17% c. 20.11% d. 22.28% e. 23.45%
The effective annual percentage cost of its non-free trade credit is 23.45%.
What is trade credit?
Trade credit is a loan given by one merchant to another when products and services are purchased on credit. Trade credit allows for the acquisition of supplies without the need for immediate payment. Business groups frequently use trade credit as a form of short-term finance. It is given to consumers that have a solid financial status and a good reputation.
Effective annual cost of its non free trade credit = (1 + Discount/(100% -discount) ^365/( days of credit - discount period ) -1
=(1+(2%/(100%-2%))^(365/(50-15))-1
=23.45%
So, E is the right answer.
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you are a speculator who sells a call option on swiss francs for a premium of $.06, with an exercise price of $.64. the option will not be exercised until the expiration date, if at all. if the spot rate of the swiss franc is $.69 on the expiration date, your net profit per unit, assuming that you have to buy swiss francs in the market to fulfill your obligation, is: group of answer choices
Net profit per unit assuming that you have to buy swiss francs in the market to fulfill your obligation will be $.01
The computation of the net profit per unit is given below:
= Exercise price + Premium - Spot rate on the expiration date
= $0.64 + $0.06 - $0.69
= $0.01
Net profit divided by the number of units sold = net profit for the time period.
To calculate how much of the selling price you ultimately keep, compare your net profit per item to the price at which you sell each item.
In order to determine the genuine value per unit, we added the premium and subtracted the spot rate on the expiration date from the exercise price.
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The complete question is:
You are a speculator who sells a call option on Swiss francs for a premium of $.06, with an exercise price of $.64. The option will not be exercised until the expiration date, if at all. If the spot rate of the Swiss franc is $.69 on the expiration date, your net profit per unit is:
a.-$.02.
b.-$.01.
c. $.01
d. $.02
e.None of the above.
Which financial statement shows how much cash was paid for newly acquired property, plant and equipment when cash is used for part or all of the purchase?.
When cash is used for all or a portion of the transaction, the statement of cash flows shows how much was paid in cash for newly acquired property, plant, and equipment. The cash inflows and outflows for the time period covered by the statement are displayed in the statement of cash flows.
What is cash flow?cash flows shows how much was paid in cash for newly acquired property, plant, and equipment. The cash inflows and outflows for the time period covered by the statement are displayed in the statement of cash flows.Initially, the cost of purchasing equipment is not shown on the revenue statement. Instead, it is shown as a rise in the line item for fixed assets on the balance sheet.Income Statement: A cash outflow related to the purchase of equipment can be seen under Cash Flow from Investing Activities.If you pay cash for it: The following three effects occur when equipment is acquired with cash in such a situation: The balance sheet's asset value increased but the cash balance decreased. Depreciation on the income statement increased. reported in the cash flow statement's investment section.To learn more about Cash flows refer to:
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dave was employed by a car dealer to work in the parts department. he was instructed not to loiter in the sales area and, if asked by a customer whether he worked there, to reply that he was not a salesperson. one day dave was in his work uniform and was looking at a new car, a customer asked whether he worked there, dave replied yes. what authority, if any, does dave have to sell a car?
The ability to act on behalf of a principal without stated or implicit permission is known as seeming authority. This authority only exists if a third party can properly conclude from the principal's actions that the principal gave the agent such authority.
According to agency law, an agent has apparent power to act on behalf of a principle if their actions are within the extent of their authority and their manifestations of the principal to third parties would reasonably lead them to assume that the principal gave the agent the go-ahead.
For a contract or agreement originating from an agent's actions to bind a firm, there must be four elements of apparent authority. The agent's declaration that he was authorized to operate on the company's behalf.
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learning curves are a strong competitive weapon, especially in developing group of answer choices a. a pricing strategy b. an advertising campaign c. a long-term customer d. none of the above
Learning curves are a strong competitive weapon, especially in developing group of (a) a Price strategy.
What are Learning Curves?
The relationship between a person's level of competence and their experience is represented graphically by a learning curve. The horizontal axis represents experience, while the vertical axis represents proficiency; hence, the more often a person, group, business, or industry performs a task, the better they perform at it.
What are the different types of learning curve?
1. Diminishing-Returns Learning Curve
2. Increasing-Returns Learning Curve
3. Increasing-Decreasing Return Learning Curve
4. Complex Learning Curve.
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a company with outstanding convertible bonds will need to adjust the denominator of the diluted eps equation. if the bonds are outstanding all year, the adjustment will consist of the .
A company with outstanding convertible bonds will need to adjust , if bonds are outstanding all year , the adjustment consists of conversion ratio times the number of bonds outstanding
What Is Diluted Earnings per Share( Diluted EPS)?
Diluted EPS is a computation used to calculate the quality of a company's earnings per share( EPS) if all convertible securities were exercised. Convertible securities are all outstanding convertible favored shares, convertible debentures, stock options, and clearances. The diluted EPS will generally be lower than the simple or introductory EPS but in the delicate case that there are anti-dilutive defenses it may be advanced.
EPS Significance :Earnings per share, the value of earnings per share of outstanding common stock, is a veritably significant measure to impose a company's fiscal health. When recounting fiscal results, profit and EPS are the two most generally assessed criteria .
EPS is reported on a company's income statement, and only public companies are needed to report it. In their earnings reports, companies report both immediate and diluted EPS, but the focus is generally on the further understated adulterated EPS measure. Dilutive EPS is considered a understated metric because it indicates a worst- case script in terms of EPS.
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The pull model is also called ________ which means the production process begins with a ________ so that a company only makes the products and quantities that their customers actually want.
The pull model is also called the production model, which means the production process begins with a customer order so that a company only makes the products and quantities their customers want.
In a supply chain driven by demand instead of forecasts, distribution, production, and procurance area unit are all demand-driven. The number and period of products production area units needed.
A pull system could be a lean-producing technique to chop waste within the production method. During this reasonable system, components used within the production method area unit are solely modified once used, limiting the quantity of merchandise created to the number required to satisfy shopper demand.
As a result of the actual fact that merchandise area units are solely created once there's a solid demand from customers, this manner of producing approach is understood as a pull-provide chain operation. A drawing issue is an associate degree impetus that encourages someone to relocate to a different space or nation.
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you want a seat on the board of directors of four keys, incorporated. the company has 230,000 shares of stock outstanding and the stock sells for $51 per share. there are currently 5 seats up for election. the company uses straight voting. how many shares do you need to guarantee that you will be elected to the board?
If you want a seat on the board of directors of four keys, incorporated. the company has 230,000 shares of stock outstanding and the stock sells for $ 51 per share and there are currently 5 seats up for election. the company uses straight voting. he number of shares you need to guarantee that you will be elected to the board is 38,334 shares.
Determining the number of shares
First step is to find the percentage of the numbers of shares needed
Percentage of numbers of shares needed=1/(1+5)
Percentage of numbers of shares needed=1/6
Percentage of numbers of shares needed=16.6667%
Second step is to calculate the total number of shares
Total number of shares = 230,000 shares ×16.6667%
Total number of shares = 38,331 shares
Hence, you will be to have 38,334 shares (38,331 +1)
Therefore the number of shares is 38,334 shares.
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you have just won the lottery! you can either receive $6,500 a year for 20 years or $100,000 as a lump sum payment today. what is the interest rate on the annuity option?
2.64 percent is the interest rate on the annuity option.
Describe annuity rate.
What is a rate of annuity?
The amount of income that will be paid after investing a lump sum in an annuity is determined using an annuity rate. If your pension agreement contains a guaranteed annuity rate, your provider is required to provide you with that minimum annuity income when you retire. Because the monthly payment is based solely on the annuitant's life, the life option often offers the greatest payout. This choice offers a lifetime income stream, serving as a strong safeguard against outliving your retirement savings. The four annuity types are:
Lifetime guaranteed annuities: This choice.
The tax-deferred choice is deferred annuities.
Fixed annuities: The option with lesser risk.
Variable annuities: The highest upside option
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Dividing a market into smaller segments of buyers with distinct needs or behaviors that might require separate marketing strategies is known as __________.
Dividing a market into smaller segments of buyers with distinct needs or behaviors that might require separate marketing strategies is known asmarket segmentation
What is the process of dividing a market into smaller groups?Market segmentation refers to “dividing a market into smaller segments of buyers with distinct needs, characteristics, or behaviors that might require separate marketing strategies or mixes,” targeting is defined as “evaluating each market segment's attractiveness and selecting one or more segments to enter,” Based on demographics, demands, goals, shared interests, and other psychographic or behavioral characteristics used to better understand the target audience, market segmentation divides a market into subsets.You may use this targeting in your product, sales, and marketing efforts by analyzing your market segments. The four primary categories of market segmentation are thought to be geographic, psychographic, behavioral, and demographic; however, there are many other tactics you can employ, as well as countless variants on the four primary types. Three Different Types of Segmentation and Their Use psychologically based segmentation.The values, beliefs, perceptions, attitudes, interests, and actions of the consumer are taken into account by this segmentation technique.segmentation based on demographics.segmentation by location. Segmentation is the process of breaking up your audience into more manageable groups according to specific traits.By dividing your target market into smaller groups, you may more effectively communicate the products, services, and advantages that may be most appealing to them.To learn more about market segmentation refer
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concertville is hosting a series of outdoor concerts in the park. the concert series will cost the city $600 to host. city officials expect the concert series to draw a crowd of 150 people, 25 of whom will free ride. based on this information, how much should city officials charge for the concert series in order to cover the $600 expense?
City officials should charge $4.8 per person for the concert series in order to cover the $600 expense.
Expected number of people = 150
Expected number of people that would free ride = 25
Number of expected people to pay the amount -
Expected number of people - Expected number of people that would free ride
= 150 - 25
= 125
Cost to charge per person -
Total cost / Number of expected people to pay
= 600 / 125
= 4.8
Therefore, city officials should charge $4.8 per person for the concert series in order to cover the $600 expense.
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differences across international markets in voltage patterns affect the blank element of the marketing mix. multiple choice question. promotion price product place
Differences across international markets in voltage patterns affect the product element of the marketing mix.
What is the marketing mix?This is the term that is used to refer to the combination of products that has to do with the price, the places and the promotions of the products as well.
It is a combination of all of the elements that I have mentioned above that is referred to as the four Ps.
The four elements in the marketing mix are known to have a strong dependency level within themselves.
Hence the product is the solution that we have here because it is the differences that lies in the voltage patterns.
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What is the term for the act that businesses commit when they agree to set prices and increase their control of the market share?.
Collusion can occur across a variety of market types and take many different shapes. In each situation, groups as a whole have an unfair advantage. One of the most common types of collusion is price fixing.
Collusion occurs when businesses or individuals work together to influence a market or price for their personal gain. Examples of collusion include the rigging of prices, coordinated advertising, and the sharing of insider information.
Whistleblower and antitrust laws deter collusion. Price fixing occurs when a specific supplier market has a limited number of businesses, or when there is an oligopoly. This small group of businesses works together to decide on the price for a product they both sell.
Companies run the risk of colluding when they coordinate their marketing operations.
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in 2022, a taxpayer (with no employee compensation) was allocated $165,000 of self-employment income. calculate the amount of self-employment tax the taxpayer would owe.
Based on the amount the taxpayer was allocated in 2022, the amount of self-employment tax that the taxpayer would owe is $25,245
How to find the self-employment tax?The self-employment tax that a person owes is often based on three things which are their self-employment income, the social security taxes to be paid, and the Medicare taxes. This means that the self - employment taxes charged to people are often for the benefit of the less fortunate in the United States.
In the year 2022, the Social security tax for those who are self - employed is 12.4%.
The Medicare tax for those who are self - employed comes to 2.9%.
The total self - employment tax is therefore:
= 12.4% + 2.9%
= 15.3%
The amount of self-employment tax that the taxpayer would owe in 2022 is:
= 15.3 % x 165,000
= $25,245
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which of the following best defines the concept of a relevant cost? which of the following best defines the concept of a relevant cost? a past cost that is the same among alternatives. a past cost that differs among alternatives. a future cost that is the same among alternatives. a future cost that differs among alternatives. a cost that is based on past experience.
The concept of a relevant cost is best defined by A future cost that varies between alternatives.
What is relevant cost?Relevant costs are any costs that are relevant to a decision. A matter is relevant if the decision results in a change in cash flow. Additional amounts that must be paid can cause a change in cash flow. A reduction in the amount that must be paid a business decides to purchase loading equipment for a factory unit. This machine can save the wages of twenty manual laborer's. These expenses are important because they will change in the future as a result of the purchase decision. Relevant costs are classified into four types based on their relevance to a company's operations. Future costs, opportunity costs, avoidable costs, and incremental costs are among them.To learn more about relevant cost, refer to:
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The purpose of a budget is to show which of the following?
Answer: B
Explanation: The purpose of a budget is to display all spending and saving trends helping you to make better choices when spending and saving money. hope this helps.
In the ________ activity of scm, supply chain managers schedule the activities necessary for production, testing, packaging, and preparation for delivery.
In the Supply chain management activity of scm, supply chain managers schedule the activities necessary for production, testing, packaging, and preparation for delivery.
Supply chain control (SCM) is oversight and control of all the sports required for a agency to convert uncooked materials into finished products which might be then sold to cease-customers.
SCM offers centralized manipulate for the planning, layout, production, inventory, and distribution levels required to provide and sell a employer's merchandise.
A purpose of deliver chain control is to enhance efficiency by using coordinating the efforts of the various entities inside the supply chain. this will bring about a employer reaching a competitive benefit over its opponents and improving the quality of the goods it produces, each of which
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Brickhouse is expected to pay a dividend of $2. 50 and $2. 20 over the next two years, respectively. After that, the company is expected to increase its annual dividend at 2. 6 percent. What is the stock price today if the required return is 10 percent?.
$35.2 is the stock price today
A share price is the cost of one equity share among many sellable shares of a corporation.
How to calculate stock price ?A share price is the price of a single share of a company's sellable equity shares. In layman's terms, the stock price is the highest amount that someone is willing to pay for the stock, or the lowest amount that it can be purchased for.
A share's price is determined by supply and demand. If demand is high, it will rise, and if demand is low, it will fall. Stock prices are determined by the bid and ask price of the stock. A bid is an offer to purchase a specific number of shares at a specific price. An ask is a request to sell a specific number of shares at a specific price.
To determine how valuable the shares are for traders, multiply the last updated value of the company share by the number of outstanding shares. The price to earnings ratio is another method for calculating the share price.
The company's shares are first issued in the primary market; an Initial Public Offering (IPO) is made to the general public to raise funds to meet capital requirements. The initial share price is determined in an IPO by taking the firm's performance and net present value into account.
Calculating answer for given question :
P2 = [$2.20(1 + .026)]/(.100 - .026) = $30.50
P0 = $2.50/1.00 + ($2.20 + 30.50)/1.00 = $35.2
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is the legitimate power granted by the organization and acknowledged by the employees. group of answer choices functionalization coordination cooperation centralization authority
Authority refers to the legitimate power which is granted by the organization and acknowledged by the employees. Thus, the correct answer is option (e) authority.
Authority is the legitimate power that is provided by an organization and practiced by employees. Authority establishes the power and right of an individual to allocate and use resources efficiently, to take decisions, and to give orders so as to achieve organizational goals and objectives.
Authority is typically provides a framework for responsibility that flows from top to bottom within the hierarchy of an organization.
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Which of the following is true regarding states that have adopted the reasonably foreseeable users test for accountant liability to
third parties?
The reasonably foreseeable users test holds an accountant liable to any third-party who was or should have been foreseen as a possible user of the accountant's work product and did, in fact, use and rely upon that work product for a proper business purpose.
What is accountant?By gathering, monitoring, and making necessary corrections to the company's finances, an accountant assists organisations in making important financial decisions. Financial audits, bank statement reconciliation, and ensuring that financial records are accurate all year long are under their purview.
Account analysis, auditing, and financial statement analysis are examples of professional accounting duties carried out by accountants. Accountants can work for an accounting firm, a sizable business with an internal accounting division, or they can open their own practise.
These four areas of accounting are forensic, corporate, public, and governmental. For any accounting employment, an undergraduate degree is typically a requirement, however prior master's work—especially in the accounting field—is frequently greatly encouraged.
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The graph below shows three different normal distributions. 3 normal distributions are shown. All 3 are at different points on the axis. They all have different heights and widths. Which statement must be true? Each distribution has the same mean and the same standard deviation. Each distribution has the same mean and a different standard deviation. Each distribution has a different mean and the same standard deviation. Each distribution has a different mean and a different standard deviation. Mark this and return
Based on the normal distributions given, we can infer that the statement that is true is that Each distribution has a different mean and a different standard deviation.
What is true of normal distributions?Normal distributions can be characterized in different ways which include their mean and standard deviation. The mean of a normal distribution can be found by looking at the point in the middle of the normal distribution curve. As these curve all have different middle points, they therefore all have different means.
The standard deviation is another way to find out the characteristics of a normal distribution. It is found by looking at the spread of the normal distribution curve. We can see that the spreads of these normal distribution curves are all different because the slopes are different which means that the standard deviation is different as well.
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a real estate agent has leased 10 rooms in a resort area for $100,000 for the summer season. she hopes to rent these rooms and generate profit for her business. what will the fixed costs be for the real estate agent if only 6 rooms are occupied because of excessive rains?
The fixed cost for the real estate agent if only 6 rooms are occupied because of excessive rain is $100,000.
Working as an estate agent is likewise an opportunity to build a successful profession, from which you can earn an earnings-based totally on your performance. it's miles, consequently, a developing market and you will maximum possibly see an effective go back in your efforts.
Marketplace and sell homes for sale. Represent the dealers in negotiation by searching for what you offer. Reveal income as they continue and liaise with all involved parties including mortgage agents, solicitors, surveyors, and different property retailers. Recommend clients and assist shoppers to determine what they need to buy.
However, property sellers do not need to go to university. However, having a degree in actual estate will show your future employers and customers that you have gone thru expert schooling and training to cope with properties.
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symon's suppers company has announced that it will pay a dividend of $4.29 per share one year from today. additionally, the company expects to increase its dividend by 4.7 percent annually. the required return on the company's stock is 10.9 percent. what is the current share price?
From the giving information, the Symon's suppers company current share price is $69.19
Share price = Next year dividend/ ( Required return - growth rate )
= 4.29/ ( 0.109 - 0,047
= $69.19
The price at which a security was most recently sold on an exchange is known as the "current price."Buyers and sellers use the current price as a starting point.Although current pricing is a good reflection of current worth, supply and demand may cause the actual price of the next sale to vary.Market value and current price are synonyms. It is the most recent trading price for a share of stock or other security. The price at the moment serves as a benchmark in an open market. It shows what a buyer would be willing to pay and what a seller would accept for a later transaction involving that security.Learn more about Current Price, here
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the beginning inventory consisted of 12,000 units, 30 percent complete and the ending inventory consisted of 9,600 units, 40 percent complete. there were 26,400 units started during the period. determine the equivalent units of conversion in process using the weighted average method.
The Equivalent units of conversion in the process will be 32,640 units.
In this question, it is given that the beginning inventory had 12,000 units of which 30% were complete and the ending inventory consisted of 9,600 units which were 40% complete. There were a total of 26,400 units started during that period. We have to determine the equivalent units of conversion in the process.
First, we will calculate the number of Units completed. This can be calculated by:
=> 26400 + 12000 - 9600
=> 28,800 units
Now, we will calculate equivalent units in the ending inventory,
=> 9,600 * 0.40
=> 3,840 units
Now, Equivalent units of conversion in the process will be:
=> 28,800 + 3,840
=> 32,640 units
Hence, the equivalent units of conversion in the process according to the data will be 32,640 units
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yoko bought a desktop computer and a laptop computer. before finance charges, the laptop cost more than the desktop. she paid for the computers using two different financing plans. for the desktop the interest rate was per year, and for the laptop it was per year. the total finance charges for one year were . how much did each computer cost before finance charges?
Each computer cost before finance charges could be simply calculated by simple interest rate. If we are not very sure how they want you to calculate the finance charges, but if it's just simple interest then the answer could be find out by:
Suppose, Let D = cost of desktop
Then L = cost of laptop = D + (whatever the cost of the laptop is)
Putting the values for the cost of desktop and laptop , the cost before finance charges is easy to obtain with the specific amount of interest rate(that should be given). If the cost of the laptop is low as compared to computer desktop, we would prefer laptop.
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