allied made its first and only purchase of inventory for the period on may 3 for 1,000 units at a price of $8 cash per unit (for a total cost of $8,000).

It is an example of insider trading as Mario is using inside information for his and his friends benefit.

Insider trading is defined as the acquiring or selling of stock in a publicly listed company by an individual who knows non-public, substance knowledge about that stock. Material nonpublic information refers to any information that has not yet been made public that might have a significant impact on an individual's decision to buy or sell a security.

This type of insider trading is ethically wrong and holds serious punishments, including both fines and imprisonment.

In this case Mario is using, inside information that the company is going to miss out its quarterly projections and will lead to reduction in stock price therefore, he and his friends sell the stock which caused crash in prices and led to loss for many investors.

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Journal entries define how transactions influence accounts and balances and act as a simple record of all transactions that a business makes.

The date, the amount to be credited and debited, a brief description of the transaction, and the accounts involved are all included in each journal entry along with other information pertinent to a single business transaction. Depending on the business, it could include a list of the impacted subsidiaries, tax information, and other details.

1. There are two obligations in this contract

a. keyboard

b. Customer option exists for future discount

2.Cash Dr,                          $69,700

   To Deferred revenue - keyboard        $66,215

   To Deferred revenue - discount coupon of $3,485

Keyboards = 4,100 × $19 = $77,900

Option = $41,000 × (0.25 - 0.05) × 0.50 = $4,100

Allocation

For keyboard = $77,900 ÷ ($77,900 + 4,100) = 0.95

Deferred revenue Keyboard = $69,700 × 0.95 = $66,215

Option = 4,100 ÷ ($77,900 + 4,100) = 0.05

Deferred revenue - discount coupon = $69,700 × 0.05 = $3,485

3. Cash Dr,                         $69,700

To Deferred revenue Keyboard       $69,700

(Being cash is recorded)

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Full-time employees can give your company scheduling security, consistency in the flow of goods or services, and overall labor management consistency.

Full-time employees can give your company scheduling security, consistency in the flow of goods or services, and overall labor management consistency. Because you won't have to pay as much when there are lulls in workflow or provide healthcare and other benefits, part-time employees can save your business money.

Parental leave and life insurance are two additional perks. A drawback of hiring full-time employees for the business is the requirement to make salary payments even during lean or reduced periods of corporate income. The employee's reduced flexibility for other daily tasks is a drawback.

However, hiring a permanent employee is frequently your best option if you need this particular skill set to be available over the long term. The likelihood that the new hire will stay for the long term will likely increase as a result of their increased sense of loyalty in a permanent position.

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The correct option is c. This means that when units produced are more than units sold absorption costing income will be more.

A managerial accounting technique known as "absorption costing," also known as "full costing," is used to record all expenses related to producing a specific product. This strategy accounts for both direct and indirect costs, including direct material and direct, direct labor, rental, and insurance. Because it assigns fixed overhead expenses to each product unit that is produced throughout the time, absorption costing varies from variable costing. Every expense is assigned to manufactured goods, regardless of whether they are sold by the conclusion of the month, in contrary to the variable costing method.

Which of the following statements is true?

a. When the units produced are greater than the units sold, absorption costing income will be greater than variable costing income because absorption costing releases some fixed manufacturing overhead cost from ending inventory whereas variable costing expenses each period's variable manufacturing overhead on the income statement.

b. When the units produced are greater than the units sold, absorption costing income will be less than variable costing income because absorption costing defers some fixed manufacturing overhead cost in ending inventory whereas variable costing expenses each period's fixed manufacturing overhead on the income statement.

c. When the units produced are greater than the units sold, absorption costing income will be greater than variable costing income because absorption costing defers some fixed manufacturing overhead cost in ending inventory whereas variable costing expenses each period's fixed manufacturing overhead on the income statement.

d. When the units produced are greater than the units sold, absorption costing income will be less than variable costing income because absorption costing releases some fixed manufacturing overhead cost from ending inventory whereas variable costing expenses each period's variable manufacturing overhead on the income statement.

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The change is implemented, profits will blank will be-

The company should accept the idea reason been that the profit will increase by $24,000

Calculation to determine What should the company do

First step

Increased CM = [10,750 x (27+(40-45))]- (10,000 x 27)

Increased CM = [10,750 x(27+5)]- (10,000 x 27)

Increased CM = (10,750 x 32) - (10,000 x 27)

Increased CM = $344,000-$270,000

Increased CM = $74,000

Now let calculate the profit

Profit =$74,000-$50,000

Profit=$24,000 Increase

Therefore based on the above calculation The company should accept the idea reason been that the profit will increase by the amount of $24,000

Complete Question

A company is currently selling 10,000 units of product monthly for $40 per unit. The unit contribution margin is $27. The company believes that spending $50,000 per month on advertising will allow them to increase the selling price to $45 and that sales will increase by 750 units per month. The company should ______ the idea because profit will ______.

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In the late 1800s, david began selling books door-to-door. To entice purchases from female customers, he would include perfume samples as thank you gifts. When the perfume became more popular than the books, david shifted the focus of his business that lead to his founding of avon. This is an example of a manager viewing his organization as an unfinished, changeable prototype that won’t be ruined by dangerous new ideas. True.

Business Strategy is the core idea behind the business and this strategy can be changed through out the life of the business as the business is not supposed to be of a constant selling of a specific goods and or services.

The above scenario provided is the case of the Avon, the seller started selling the books first but then as the seller got more experience. He learned that selling perfume was more profitable and so he changed his strategy and started selling perfumes.

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the degree to which subordinates should participate in the decision-making process, according to Vroom's decision tree approach the characteristics of the situation.

A subordinate is a person who's in a secondary rank. In a commercial enterprise putting, a subordinate is honestly an employee who isn't always of the management stage and responds to either a manager or a group of managers. Subordination includes figuring out one concept as much less vital than every other. Coordination and Subordination allow writers to make connections among ideas, emphasize sure thoughts as extra vital than others, and create transitions among exceptional thoughts. A manager role is given to a worker who has one or many employees reporting to him/her. A subordinate is a worker who reports to a supervisor.

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The monopolist exerts some control over the price .

A noncompetitive firm with market power, defined as the ability to set the price of a good. A monopolist is considered to be a price maker, and can set the price of the product that it sells.

First, by denying inputs to its rivals, the excluding firm materially raises its rivals' costs. Second, by thus precluding the competitive check on its price and output decisions that those rivals provide, the excluding firm thereby gains the power to price in its output market above the competitive level.

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An investment of $2,000 is earning interest at the rate of 6.2% compounded quarterly over 5 years.  Interest is earned on the investment is $720.37.

Compound interest, which is defined as interest on principal plus interest, refers to the practise of adding interest to the principal of a loan or deposit. Instead of paying it out or seeking repayment from the borrower, interest is reinvested, or added to the capital lent, to increase future interest earnings on the principal sum as well as accrued interest. Compound interest is a prominent concept in finance and economics. Simple interest does not compound because, unlike compound interest, it does not raise the principal of the current period with previously earned interest.

The interest per period multiplied by the number of periods in a year yields the simple annual interest rate.

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The inflation rate for 2014 given the CPI from 2012 to 2014 is 44%.

Inflation is when the general price levels in an economy is rising. Inflation can be as a result of an increase in the cost of product or as a result of an increase in the demand for a good or service.

Consumer price index also known as CPI measures the price levels of a basket of goods purchased by consumers in the economy. Consumer price index data is released every month.  It measures the changes in the price levels of a basket of good. Thus, the consumer price index is an indicator of inflation levels in the economy.

Inflation = (CPI in 2014 / CPI in 2013) - 1

(180 / 125) - 1 = 0.44

0.44 x 100 = 44%

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'A is the market’s measure of systematic risk in beta of 1.

A market index shows the relationship between a company's market value, measured using the current stock price, and a specific book value, and assesses the risks and returns associated with the company. For more information, see IFRS Balance Sheet Analysis.

The market price of a particular good is the point of convergence of supply and demand for that good. This is an important consideration when calculating consumer surplus, economic surplus, etc.

Market prices for goods or services are subject to revaluation due to fluctuations or shocks in supply and demand factors.

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The cost of goods sold using the LIFO ,method is $1,495.

The ending inventory using the LIFO method is $3,305.

LIFO is a short form for last in, first out. LIFO is an inventory system where it is assumed that the inventory that is purchased the latest is the first to be sold while the inventory that is purchased the earliest is the last to be sold.

Thus, under LIFO the cost of goods sold would reflect the latest prices the inventory was purchased. While the ending inventory would reflect the prices of the inventory that was purchased the earliest.

Goods sold on 31st July would consist of the inventory purchased on July 28 and 17.

Cost of goods sold = 10 x $119 = $1190

13 x $115 = $1,495

Ending inventory:

(7 x $115) + $1590 + $910 = $3,305

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The company had net sales of $31,000 and accounts receivable of $3,200 for the current period. A credit to cash of $250.25 occurs when its days' sales equal uncollected.

For the current period, a business had net sales of $31,000 and accounts receivable of $3,200.

Days' Sales uncollected   = Account Receivable/Net credit sales × 365

                                          = 3200/31000 × 365      

                                          = 37.68 Days

Cash short and over will debit your account for any missing money on your petty cash receipts. A debit entry of Cash short and over of $46 is necessary in this instance as well.

Jun-30 Freight Charge      55  

Delivery Charges                   79  

Office Equipment                  44  

Donation                                63  

Cash short and over              9.25  

Cash                                        250.25

Accounts receivable are the unpaid obligations owed by customers for products or services they have received but have not yet paid for. As an illustration, the balance due when customers purchase items on credit is added to the accounts receivable. It is a debt that was acquired as a result of a business deal.

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The degree of operating leverage is 3 for Adams, Inc. and 2 for Baron, Inc.

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A company has a beta of 1.5. The expected return on the market is 15% and the risk free rate is 3.5%. Given this information, the company has a cost of equity that is  20.75%

Kcs = 3.5 + 1.5(15-3.5) =20.75%

Cost of equity is the return that a business needs for a project or investment, or the return that a person needs for an equity investment. Either the dividend capitalization model or the CAPM is the calculation used to determine the cost of equity.

Take a company with a beta of 1.3, for instance, which indicates that its stock price is 30% more volatile than the market as a whole. The company's cost of equity according to the CAPM model is 1.3 x (8%-0.05%) + 0.05% = 10.4% if the projected market return is 8% and three-month Treasury bills are yielding 0.05%.

When experts wish to think about stock valuation, cost of equity is significant. The cost of equity can be used to estimate an equity investment's worth. Therefore, if someone is investing in a business or project, they might wish to see their money grow by at least the cost of equity.

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The module that is an elective part of the CTL program is the Lean Logistics.

It refers to the short form of Certification in Transportation & Logistics his program offers the designation of CTL to the candidates who demonstrate their understanding of the fundamentals of the profession.

The other module that are elective part of the CTL program includes the:

Therefore, the Option B is the correct answer.

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The most effective first step in creating a rational and easy-to-process presentation is option d: Summarize all the evidence that supports the key points.

The typical purpose of a presentation is to enlighten, as well as convince, inspire, and also motivate, or offer a new idea or product. Presentations can also include speeches, introductions, as well as lectures, or demonstrations. It is one that entails  Preparation, planning, organizing, also writing, and others.

A good presentation should be focused on the subject and be brief. It shouldn't veer off course. The necessary information should be capable of being communicated through a strong presentation. During the presentation, the anxiety should be transformed into a motivating force. When making a presentation, remain composed and at ease.

Therefore, note that Good presentations stick in people's minds. They include visuals, drawings, and statistics in a style that makes them simple to recall and as such, one need to tell the summarize message first.

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In a case whereby zoey sues Nadia, for terminating her appointment after three month claiming they had a contract for two years, since  it violates the statute of frauds, the court will likely hold in favor of C. Zoey, under the theory of promissory estoppel.

A contract can be described as the agreement that existed between two or more people which can be considered binding under the law and any breach to that contract will attract a penalty to the party that brought  about the breach.

It should be noted that this case above can seen as a a breach because the agreement was two years but the employer decide to terminate the contract after three month, which means that the court will be in the favor of Zoey because the violation can be attributed to the theory of promissory estoppel , which implies that the employer will be penalized.

Therefore, option C is correct.

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Check the missing options:

A. Nadia, because enforcement of the promise is necessary to avoid injustice.

B. Zoey, because the agreement violated the statute of frauds.

C. Zoey, under the theory of promissory estoppel.

D. Nadia, under the theory of promissory estoppel.

Based on the following confusion matrix with a validation set of 100, class 1 reflects the members targeted who purchased services and class 0 reflects the non-targeted respondents. 77.40% did not purchase services.

For machine learning processes, a classification model's or algorithm's performance is summarized in a confusion matrix, which can be either a chart or a table. Confusion matrix can be useful tools for determining which tasks a machine learning system executes correctly and wrong as well as for predictive analysis.

Specificity rate= TN ÷ (TN + FP) = 48 ÷ (48 + 14) = 0.774

implying 77.40% did not purchase services.

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After a day of interviews for a new position your work is hiring for, you overhear your employer say that mark is a less risky hire than Stephen. You know both of these individuals are well-qualified for the position, and they each would be outstanding co-workers. You hear a rumor that the reason that Stephen wasn’t hired was due to the darker color of his skin than that of mark. This is the example of racial discrimination.

Employers are not permitted to treat job applicants differently on the basis of their race, color, religion, sex (including gender identity, sexual orientation, or pregnancy), national origin, age (40 or older), handicap, or genetic information.

In general, it is anticipated that information requests made before to employment will serve as the foundation for hiring decisions. Because of this, employers shouldn't ask for information that reveals or has a tendency to reveal an applicant's race unless they have a genuine business need for it.

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The given statement is True i.e., the risk that interest rates will increase, and that increase will lead to a decline in the prices of outstanding bonds, is called interest rate risk, or price risk.

Interest rate risk is the potential that a change in overall interest rates will reduce the value of a bond or other fixed rate investment. As interest rates rise bond prices fall, and vice versa. This means that the market price of existing bonds drops to offset the more attractive rates of new bond issues.

Interest rate risk is measured by a fixed income security's duration, with longer-term bonds having a greater price sensitivity to rate changes.

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The terminology which best describes the motivation for Felicia's purchasing behavior is: customer loyalty.

A buying process can be defined as the sequence of steps that a consumer (customer) would take while making a purchasing decision, usually over the Internet such as the following:

Customer loyalty is also referred to as brand loyalty and it can be defined as a consumer's feeling of commitment to a particular business and its product, marketer, brand name, which typically results in a continuous repeat of purchases or visits in the future.

In conclusion, customer loyalty is a terminology which best describes Felicia's strong belief to buy from minority-owned businesses whenever possible.

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Individuals and teams are free to use their imagination, support and implement innovative ideas when there is a predisposition to take risks.

The correct option is 5.

The tendency to partake in actions that could be detrimental or dangerous is referred to as risk-taking behavior. This can involve drinking excessively, bingeing, using drugs, operating a vehicle while inebriated, or having intercourse without protection.

Even though certain risks may not be profitable, a positive risk-taker will always see failure as an opportunity to grow. According to Michael Stelzner, proprietor of Social Media Examiner, a company's ability to expand depends on its willingness to try out novel concepts. Nothing ventured, nothing gained, as he puts it.

By taking chances, one can never look back and wonder, " Even if you fail, you'll gain knowledge and experience that can help you succeed in other endeavors. According to at least one study, people who take risks tend to be happier with their lives overall.

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I understand that the question you are looking for is:

In the context of entrepreneurial orientation, an organization with a tendency of _____ grants individuals and teams the freedom to exercise their creativity, champion promising ideas, and carry them through to completion. Multiple Choice

The total cost of the ending work in process inventory in the milling department is $39,200

Given,

Total cost of beginning work in process inventory = $10,000  $15,000 $25,000

Costs added during the period = $291,600  $385,000  $676,600

Total cost = $301,600  $400,000  $701,600

Thus, the computation of the total cost of ending work in process is shown below:

Equivalent cost per unit

Material = $301,600 ÷ 5,200 units  = $58 per unit

Conversion = $400,000 ÷ 5,000 units = $80 per unit

Now, ending work in process is calculated below-

= 400 units × $58 + 200 units × $80

= $23,200 + $16,000

= $39,200

Hence, the total cost of ending work in process is $39,200.

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jill is considered Market maven when it comes to wine because she has information about many kinds of wines, places to shop, and other facets of the wine market. her friends always go to her when they need something for a special occasion.

What is wine?
Wine is an alcoholic beverage made from fermented grapes. Yeast consumes grape sugar and converts it to carbon dioxide and ethanol while producing heat in the process. Different grape varieties and yeast strains play important roles in different wine styles. Many nations enact legal monikers intended to define styles and characteristics of wine. These typically constrain the geographical origin and permitted grape varieties, as well as other facets of wine production. Wines that are not made from grapes are made by fermenting other crops such as rice wine and fruit wines including such plum, cherry, pomegranate, currant, and elderberry.

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The future value is calculated to be $3751.83. The total interest earned on the original deposit of $2500 is equal to $1251.83 and the interest earned on the interest is equal to $201.83.

The following formula is used in order to determine the future value;

FV = PV (1 + r)^n

Here FV represents the future value, PV represents the present value, r represents the annual interest rate and n represents the number of periods interest held which is six years.

Substituting the values in the formula;

FV = 2500 (1 + 0.07)^6

FV = 2500 (1.07)^6

FV = $3751.83

The total interest earned can be calculated by subtraction of the present value from the future value;

Total interest earned = 3751.83 - 2500 = $1251.83

Now to calculate the interest earned on the interest, we first determine the interest earned on the original investment as follows;

2500 × 0.07 = $175 per year for 6 years = $1050

Now the interest earned on the interest can be calculated by subtracting this value from the total interest earned. Therefore;

interest earned on the interest = 1251.83 - 1050 = $201.83

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When determining inventory value, an accounting calculation called the average-cost method is employed which is 53× $10, or any event equation.

Businesses might benefit from the average-cost method for several reasons. It uses the weighted average of all the inventory that the company bought over a certain period to value the cost of goods sold (COGS).

consider the value $530 can be satisfied through following methods.

If quantity of perches is 53, and the value per purchase is $10, and any date or time.

∴ quntity of perches × value per purchase.

= 53×$10

=$530.

You can take any relevant equation.

The time frame may be a month, a quarter, or a whole year as long as it is constant. The cost of items that are remaining on hand as inventory is also given value in addition to the cost of goods sold.

Ex:  $485 + $530 + $530 = $1545.

Businesses must include the cost of goods sold (COGS) on an income statement to maintain correct financial records. The company's gross margin is then calculated by subtracting the COGS amount from sales revenue.

$1545 - 0 = $1545.

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The roofing firm that replaced Jessica's home's roof has not received payment from her. The contractor voluntarily and specifically placed a mechanic's lien on her property.

Property is something over which a person or a company has legal ownership. Property can refer to either intangible objects with the potential for future value, such as stock and bond certificates, or tangible items like homes, automobiles, or appliances. There are three major types of property in economics and political economy: private property, public property, and collective property (also called cooperative property). Meant to be done or brought about of one's own free choice are the words voluntary, intentional, deliberate, and willing. Voluntary denotes independence and spontaneity of decision or action, free from outside pressure. An deliberate voluntary confession places emphasis on the understanding of a goal to be reached.

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hispanic employee in his department. he is terminated after 10 months on the job based on poor performance. according to his supervisor, rodrigo continued to be the least productive employee in the department is spite of frequent feedback and training given to him. rodrigo believes he has a good claim for discrimination because he was the only hispanic in the department.