The cost of the land and the cost of the building as should be recorded on the books of Martin Buber Co are:
Land = $439,050Building = $2,913,100.What should be the recorded cost of the assets?All the costs incurred during the purchase, transportation, acquisition, and building of the asset should be included as part of the initial costs.
These costs are capitalized because they are incurred necessarily to bring the asset to its intended use.
Cost of Land:Descriptions Amount
Land $400,000
Razing old building $42,000
Legal fees $1,850
Title Insurance $1,500
Salvage pieces ($6,300)
Cost of Land $439,050
Cost of Building:Cost of Land:Descriptions Amount
Land survey $2,200
Liability insurance $900
Contractor's bill $2,740,000
Capitalized interest $170,000
Cost of Building $2,913,100
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Question Completion:Determine the cost of the land and the cost of the building as they should be recorded on the books of Martin Buber Co. Assume that the land survey was for the building.
as people age, their human capital can decline due to changes in the marketplace that demand different skills and abilities. one way to boost human capital is to
Both returning to school to pick up a new skill and enrolling in a continuing education program are appropriate.
What is human capital?The knowledge, skills, and health that people invest in and amass over the course of their lives give them the opportunity to realize their potential as contributing members of society.These resources are the collective potential of the populace, which is wealth that can be used entirely or in part to further the objectives of the state or the country. Three categories of human capital are further divided: knowledge capital, social capital, and emotional capital.Human capital development is essential for eradicating extreme poverty and fostering more inclusive societies. This is accomplished by investing in people through good nutrition, health care, quality education, employment, and skills.To learn more about human capital refer to:
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In 2008, the US economy slipped into a recession. GDP dropped for two consecutive quarters, the economy experienced some deflation, and the unemployment rate rose to 7.6% in January 2009. As an economic advisor to Congress and the President, what would you suggest should be done regarding the tools of Fiscal Policy? Write a paragraph explaining how your recommendations pertaining to two fiscal policy tools would work to improve aggregate demand and increase the circular flow, while remedying the economic indicators listed above.
The tools for the fiscal policy to solve the problem for recession are spending tool and revenue tool.
Spending tool involves government spending. Government should increase its capital expenditure such as building building, roads, dams ,schools, hospitals. These spending will increase country's capital stock as it will increase the employment level and adds up to the people earning.
It will in increasing the consumption pattern in the economy and results in in increasing the aggregate demand , hence the problem of recession will be solved.
Revenue tools includes direct taxes and indirect taxes.
Government should decrease the tax rates , so that it will increase the real income of the people which will increase the consumption and aggregate demand in the economy .
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buyers of a product will bear the larger part of the tax burden, and sellers will bear a smaller part of the tax burden, when the supply of the product is more elastic than the demand for the product. true false
True because as given the supply of the product is more elastic than the demand for the product.
When demand is more inelastic than supply or when supply is more elastic than demand, buyers or consumers of an item will be responsible for a bigger portion of the tax burden.
The cost of production will rise as a result of the taxation. As a result, the product's price will go up.
If the demand is inelastic, a rise in the product's price will result in a lesser decline in the amount demanded. As a result, buyers will pay a greater price. They therefore shoulder a greater responsibility together.
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resolving a dispute by deferring to formulas established by the financial accounting standards board reflects which of the four key principles of negotiation?
Answer:use objective criteria when possible
Explanation: quizlet
auditing interpretations are issued by the audit issues task force of the auditing standards board (asb) to provide timely guidance on the application of pronouncements of the asb. they are group of answer choices not auditing standards. equally as authoritative as statements on auditing standards. more authoritative than statements on auditing standards. nonauthoritative opinions that are expressed without consulting the asb.
a. Not auditing standards Auditing interpretations are interpretive publications and are recommendations for applying ASSA in specific situations.
What do accounting interpretations entail?
According to AU-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Compliance With Generally Accepted Auditing Standards, auditing interpretations of generally accepted auditing standards (GAAS) are interpretive publications. Recommendations on how to apply GAAS in particular situations, such as engagements for businesses in specialized industries, are found in interpretive publications.
The AICPA Auditing Standards Board (ASB) has the right to create interpretative publications, but only after all ASB members have had a chance to examine and comment on whether the proposed interpretive publication is consistent with GAAS. The AU-C portions contain GAAS auditing interpretations.
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With a monopoly, marginal cost is less than price. Does that mean too much or too little is produced by a monopoly for allocative efficiency? why?.
With a monopoly, marginal cost is less than price. This means that the monopoly is not allocating resources efficiently. The monopoly is producing too little for allocative efficiency.
A monopoly exists when there is only one firm selling a good or service for which there are no close substitutes of marginal cost . The monopoly firm is the market producer, and the market demand curve facing the monopoly firm is the market demand curve.The monopoly firm has market power, which is the ability to charge a price above marginal cost and still earn positive economic profits. The reason the monopoly firm can do this is because there are no close substitutes for the good or service that the monopoly firm is selling.
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a company purchases inventory on account for $45,000 with terms 2/10, n/30. under the net method of accounting for purchases, the purchase would be recorded at:
A business pays $45,000 for inventory on account with periods of 2/10 and n/30. The purchase would be recorded as $44,100 using the net method of accounting for purchases.
Describe the net method.The net technique counts on the buyer benefiting from the cash discount. The original entries in the example's accounts payable or accounts receivable are for $490 rather than $500.
When the payment is made, the buyer books a $10 debit to purchase discounts lost, and the seller books a $10 credit to sales discounts forfeited if the buyer declines the discount. The net technique offers a little bit more information than the gross method since it highlights discounts that were not used.
Calculation:
A business or organization records its customer's invoices using the net approach. When recording purchases using the net method of accounting, the cash discount is taken into account.
Therefore,
Cost of acquisition: $45,000
Discount in cash at terms of 2/10 and n/30
$45000 x 2% = $45,000 x 0.02 =$900
The net purchase price is equal to $44,100 ($45,00 - $900).
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what is the macaulay duration of a bond with a coupon of 5.0 percent, seven years to maturity, and a current price of $1,050.70? what is the modified duration?
The Macaulay duration of a bond with a coupon of 5.0 percent, seven years to maturity, and a current price of $1,050.70 is 6.102 years . The modified duration is 5.859 years.
A bond is a loan that the bond customer, or bondholder, makes to the bond company. Governments, groups and municipalities issue bonds when they want capital. An investor who buys a central authority bond is lending the authorities cash. If an investor buys a corporate bond, the investor is lending the enterprise cash.
In finance, a bond is a kind of safety beneath which the issuer owes the holder a debt, and is obliged – relying on the terms – to repay the main of the bond at the adulthood date as well as interest over a targeted quantity of time.
A bond is a debt security, just like an IOU. debtors difficulty bonds to raise money from traders willing to lend them money for a certain amount of time. whilst you purchase a bond, you're lending to the issuer, which may be a central authority, municipality, or corporation.
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Which of the following is not a step in the marketing research process?
O a. Estimate sales
O b. Interpret the information
O c. Make a preliminary investigation
O d. Gather factual information
The correct answer is option (a) Estimate sales.
The practice of assessing the viability of a new good or service through interviews with prospective customers is known as market research. With the aid of this technique, businesses and organizations may identify their target market, gather and record customer feedback, and arrive at well-informed conclusions.
In a marketing research process, it includes only the steps involving the study of the market and interpreting information based on that.
In the given question, a market research process always includes the steps like gathering factual information, making a preliminary investigation and interpreting the information that was achieved through the market study. But, in a market research process, there is no work of sale estimation. Sales estimation is an end process and marketing research is a beginning process. Sales value may fluctuate and to derive a correct sales estimation, there needs to be a proper marketing research.
Therefore, estimating sales is not a part of a marketing process, hence, option (a) is the correct answer for this question.
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Which innovation in transportation has allowed for faster transportation of goods to market and the settlement of people in both the united states and canada?.
The locomotive created a durable, quick, and affordable method of moving goods that revolutionized commercial transportation. When the Central Pacific and Union Pacific were joined in 1869, it became the first transcontinental line, and the first train on it was the Governor Stanford.
Steam locomotives started to compete with horse-drawn locomotives in the late 1820s. People were thrilled by the new kind of transportation that the railroads with steam locomotives provided, which boosted their upbeat perspective of the potential of technical advancement.
With the use of canals, steamboats, and railroads, the growth of domestic trade in America significantly grew. The Transportation Revolution came to be known as a result of these technological developments.
The fastest means of transportation is an airplane. It travels a great distance in a short amount of time. Therefore, it is useful for covering great distances quickly.
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lauren buys groceries every month from walmart and rarely does much research on the products she buys. what is the marketing term for this type of consumer behavior?
Lauren buys food from Walmart once a month and rarely does research on the things she buys. Routine response is the marketing phrase for this type of consumer behavior.
Wal-Mart Stores is an American multinational retail firm headquartered in Bentonville, Arkansas that operates a chain of hypermarkets (also known as supercenters), discount department stores, and grocery stores throughout the United States.
The company was established in 1962 by Sam Walton in the nearby town of Rogers, Arkansas, and on October 31, 1969, it was incorporated in Delaware under the General Corporation Law.
Additionally, it owns and runs Sam's Club retail locations. Walmart has annual revenues of almost $570 billion, making it the greatest firm in the world by revenue, according to the May 2022 Fortune Global 500. It is also the largest private employer in the world with 2.2 million workers. It is a publicly traded family business because the Walton family owns and controls the corporation. In 1972, Walmart debuted on the New York Stock Exchange.
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this extreme form of national identity is characterized by placing primary emphasis on a particular country's or people's interests, oftentimes at the expense of governance and peace. which cause of world war one is this?
The existence governance of elements from the "common points" in people's daily lives immediately results in a person's national identity: Citizenship national symbols, languages, colors, nation's history, blood links, culture, music, food, radio, television, and so on.
Citizenship is both a legal position and a sense of identity. Thus, citizenship has an objective dimension: certain rights and obligations that a state bestows on its inhabitants, as well as a subjective dimension: a sense of governance loyalty and belonging. Shulman's three basic elements (civic identity, cultural identity, and ethnicity) and their underlying components are the building blocks of a national identity, but their relative weight is not predetermined.
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the new york federal reserve bank is so important to the federal reserve system becuse of the following except that
The Newyork federal reserve bank is so important to the federal reserve system because of the following except that it serves as the location for Federal Reserve board meetings.
The Second District and the United States' economic and financial stability and vigor are promoted by the New York Fed within the Federal Reserve System. Our country's central bank is made up of the 12 regional Reserve Banks and the Board of Governors in Washington, D.C. It is in charge of overseeing monetary policy and the financial system. In order to achieve this, it controls the economy's money supply, sets interest rates, and, more recently, has bought trillions of dollars' worth of assets to bolster the financial markets. It is in charge of overseeing monetary policy and the financial system. In order to achieve this, it controls the economy's money supply, sets interest rates, and, more recently, has bought trillions of dollars' worth of assets to bolster the financial markets. The Federal Reserve System offers a secure, adaptable, and stable monetary and financial system to the nation. The Federal reserve system primary responsibilities include overseeing and regulating banks, implementing national monetary policy, preserving financial stability, and offering banking services.
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which provision in a health insurance policy prevents you from collecting benefits from two or more group policies that would in total exceed the actual charges?
The benefits coordination stipulation prohibits you from obtaining benefits from two or more group policies combined if doing so would cause them to cost more than they actually do\
A benefits coordination provision is what?Most health plans have a clause known as Coordination of Benefits (COB) that enables families with two wage earners to obtain up to 100% coverage for medical care. Which plan is the primary for you, your spouse, and your dependent children are determined by COB regulations.
According to the COB, your plan is the primary one for you, your spouse's plan is the major one for them, and the "Birthday Rule" determines the primary coverage for your children.
The National Association of Insurance Commissioners (NAIC), in collaboration with the insurance industry, developed COB as an industry standard. It's not a rule. COB can be challenging, particularly if you and your spouse have various types of plans.
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to increase sales of chex cereals, ralston purina offered a free pound of bananas to customers who bought the large-size box. this form of sales promotion is called a
To increase sales of Chex cereals, Ralston Purina offered a free pound of bananas to customers who bought the large-size box. this form of sales promotion is called a Trade Promotion Techniques.
What is Trade Promotion Techniques?
Trade promotion is a marketing strategy that uses special pricing, display fixtures, demonstrations, value-added bonuses, no-obligation freebies, and other incentives to boost product demand at retail businesses. Trade promotions can assist businesses in a number of ways.
A trade promotion is a marketing tactic used by B2B businesses to draw in additional clients. Promotional discounts, financial refunds, and competitions are a few examples of these activities. This marketing strategy is typically used by wholesalers and product brands to forge alliances with companies.
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Which of the following rain-related losses WOULD be covered under this renters insurance policy?
Your laptop is ruined because you left your window open during a moderate rain shower
Your mattress is ruined because part of the apartment’s roof blew off during a major rainstorm, creating a stream of water landing directly on your bed
Your carpet is ruined because your roommate negligently left her wet boots, umbrella, and raincoat sitting in a pile on the rug all afternoon
You lose a day’s wages because a horrible rainstorm makes it impossible to get to your job
The statement that i rain-related losses WOULD be covered under this renters insurance policy is Your mattress is ruined because part of the apartment’s roof blew off during a major rainstorm, creating a stream of water landing directly on your bed.
What is insurance?Insurance can be described as the act insuring your property as well as other things with the insurance company and you will be paying some agreed premium on it.
It should be noted that there arer some things that cn not be covered by the insurance company such as when rainstorm affect your mattress.
Therefore, the second option is correct.
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lightsey natural dying corporation measures its activity in terms of skeins of yarn dyed. last month, the budgeted level of activity was 14,800 skeins and the actual level of activity was 15,100 skeins. the company's owner budgets for dye costs, a variable cost, at $0.51 per skein. the actual dye cost last month was $8,660. in the company's flexible budget performance report for last month, what would have been the spending variance for dye costs?
Answer:
Direct material price variance= $966.4 unfavorable
Explanation:
Giving the following information:
Actual level of activity was 15,100 skeins.
Standard cost= $0.51 per skein.
The actual dye cost last month was $8,660.
To calculate the direct material price variance, we need to use the following formula:
Direct material price variance= (standard price - actual price)*actual quantity
Actual price= 8,660 / 15,100= $0.574
Direct material price variance= (0.51 - 0.574)*15,100
Direct material price variance= $966.4 unfavorable
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a machine with a cost of $132,000 and accumulated depreciation of $87,000 is sold for $51,000 cash. the amount that should be reported as a source of cash under cash flows from investing activities is:
The amount that should be reported as a source of cash under cash flows from investing activities is $51,000.
Write a short note on cash flows.Generally speaking, cash flows from investment operations refer to funds earned or spent on long-term assets that the business has bought or sold. Cash outflows result from investing activities including the purchase of investment securities, business acquisitions, and capital expenditures for plant, property, and equipment Sales of non-current assets including machinery and equipment, companies, and investment securities generate inflows. The capital expenditures made to maintain the correct upkeep of and additions to a company's physical assets to support its effective operation and competitiveness are the category's most significant item for investors.
According to the explanation above, the $51,000 in cash received from the purchase of the machine should be reported under cash flow from investing operations.
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Making carefully thought-out changes in anticipation of possible or expected problems or opportunities is known as ______ change.
Making carefully thought-out changes in anticipation of possible or expected opportunities or problems is known as proactive change.
What is Proactive change?
Proactive change involves actively attempting to perform changes to the workplace and its practices. Proactive change occurs when managers initiate the change and plan ahead to manage future problems. The benefits of proactive change are pretty much the flip side of living reactively; Since it results in reduced stress, lower costs, and greater efficiency.
For instance, the introduction of a new employee benefits scheme is proactive as the management believes strongly that it improves the motivation and satisfaction of employees.
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which of the following is considered a fraudulent activity? group of answer choices a mistake in gathering or processing accounting data from which financial statements are prepared. an incorrect accounting estimate arising from oversight or misinterpretation of facts. misappropriation of assets. a mistake in the application of accounting principles relating to amount, classification, manner of presentation, or disclosure.
Misappropriation of assets is considered as a fraudulent activity in terms of accounting , which is option c of the given questions.
What purpose do accounts provide as a means?Gathering and presenting financial information on a company's operations, finances, and cash flows is the aim of accounting. After that, decisions are made based on this information regarding how to run the business, make investments in it, or give credit to it.
What makes accounting records so important to businesses?Accounting is crucial to running a business because it makes it simpler to keep track of income and expenses, ensures legal compliance, and provides access to quantitative financial data that can be used by investors, management, and the government to make decisions.
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when insurance companies take on the risk of loss or injury, it refers to the fact that no one can predict:
when insurance companies take on the risk of loss or injury, it refers to the fact that no one can predict: trouble.
What are the types of risk in insurance?Personal risk, property risk, and liability risk are the three forms of risk that insurance typically covers.Any danger that could jeopardize a person's health or safety, such being sick or getting hurt in an accident, is referred to as personal risk. a variety of categories into which hazards can be divided.Market risk, credit risk, operational risk, strategic risk, liquidity risk, and event risk are a few categories that are frequently utilized.If you are hurt or unwell while traveling, insurance will pay for your medical bills and transportation back home.Personal injury protection and coverage for harm or accidents you cause.coverage for lost or broken goodsTo learn more about Insurance refer,
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if an individual is assigned a task during a project, they are now considered a member of the . a.) project sponsor group b.) stakeholder group c.) project team d.) business
They are now considered a member of the project team. The project team is the group of people who are in charge of carrying out the activities and generating.
The deliverables described in the project team. plan and schedule, as directed by the project manager, at whatever level of effort or involvement is specified. Contributing to overall project objectives, serving on generating, delivering expertise when required, and collaborating with the overall team to satisfy business needs are all tasks of project team members. Depending on the circumstances, a small business may have only one team that works on the various projects.
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to recognize the use of and benefit received from long-lived assets, such as equipment, during the accounting period, expense should be recorded. a. accumulated depreciation b. interest c. depreciation d. supplies
To recognize the use of and benefit received from long-lived assets, such as equipment, during the accounting period depreciation expense should be recorded.
Accounting is the process of recording, classifying, and summarizing financial expense to provide information that is useful in making business decisions. The three main functions of accounting are financial reporting, recordkeeping, and tax preparation.
Assets are items of value that a company owns or controls. Equity is the ownership interest that shareholders have in a company.
hence, the correct option is (C) Depreciation.
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suppose a stock price can go up by 14.25% or down by 12.25% over the next year. you own a one-year put on the stock. the interest rate is 9%, and the current stock price is $57. a. what exercise price leaves you indifferent between holding the put or exercising it now? (do not round intermediate calculations. round your answer to 2 decimal places.) b. how does this break-even exercise price change if the interest rate is increased?
Here the stock price can go up or down by 15.25% and 13.25% the interest is 11% the stock price is $61.
suppose p is the probability of the rise in the stock price so if investors aer risk natural
Expected return = (probability of rise X change in the price) + (1-probability of risk)
0.11 = (px0.1525) + (1-p)x( - 0.1325)
0.11 = 0.1525p + 0.1325p - 0.1325
p = 0.851
the probability next period's stock prices are
$61x1.1525 = 70.30
$61x0.8675 = 52.92
let X be the break-even exercise price then the below equation should be true
X - 61 = [(p)($0) + (1 - p)(X - 52.92)] /1.11
= [(0.851x0)+(1-0.851)(X-52.92)]/1.11
1.11X-67.71 = 0+0.149X-7.8850
X = 61.51
therefore the broken exercise is 61.51
(b)
if the rate is increased in that case the value of the option will get down
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what two outcomes would be considered part of the feedback loop in the communication process? multiple select question. a retailer attributes an increase in sales to its purchase of advertising in sunday's paper. a manufacturer customizes its message for consumers using direct marketing. a consumer purchases a used car as a result of the interaction with a salesperson. a firm issues a press release about an upcoming charity event it is sponsoring.
A retailer attributes an increase in sales to its purchase of advertising in Sunday's paper and A consumer purchases a used car as a result of the interaction with a salesperson are the part of the feedback loop.
A feedback loop is a component of a system where some (or all) of the output is used as input for subsequent operations. There are at least four stages in each feedback loop. Input is produced in the first stage. The second stage involves capturing and storing input. The third stage involves the analysis of the input, and the fourth stage involves the use of the analysis's conclusions to make decisions.
Loops in feedback can be positive or negative. Negative feedback loops are useful for maintaining an ideal state within predetermined bounds and are self-regulating. A classic illustration of a self-regulating negative feedback loop is an outdated home thermostat that uses bang bang control to turn on or off a furnace.
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evaluating a message refers to the process of critically analyzing a message to determine its truthfulness, utility, and trustworthiness. group of answer choices true false
Evaluating a message of the speaker refers to the process of critically analyzing a message to determine its truthfulness, utility, and trustworthiness. This statement is TRUE.
Usually, when we go to a speaking event, it's to hear the speaker's message. We are there specifically because the message has significance for us. This may be a lesson from one of your favorite professors or a speech of inspiration from a well-known public speaker. Analyzing the speaker's thoughts is another technique to assess a message's validity. A strong speaker will back up his arguments. The speaker's belief in a thriving real estate market may be supported by a few local real estate specialists. The message becomes more credible if this occurs.
Put the speaker's arguments to the test by locating evidence to back up the statements as soon as possible. To find out how the speaker actually gathered his facts and information, you must conduct research.
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the integration of a variety of communication elements to deliver a comprehensive, consistent message to all customers over time, across all elements of their retail mix and across all delivery channels is referred to as
Is referred to as integrated marketing communications.
What is communicatiom?
Giving, receiving, and sharing information are all parts of communication, which can take the form of talking, writing, listening, or reading.
Effective communicators pay close attention to others' opinions, speak or write clearly, and respect them.
In daily life, communication enables us to connect with others, share our experiences and needs, and strengthen our bonds. It gives us the chance to communicate our thoughts, share information, and express our emotions. All of us must communicate.
What is communication process?
The term "communication process" refers to the movement of information or a message from the sender to the receiver through a chosen channel while navigating obstacles that slow it down. Since the sender initiates communication and receives it back in the form of feedback, communication is a cyclical process.
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At the beginning of the period, the Fabricating Department budgeted direct labor of $146,400 and equipment depreciation of $26,000 for 6,100 hours of production. The department actually completed 7,900 hours of production. Determine the budget for the department, assuming that it uses flexible budgeting. $172,400
The budget for the department is $155,000.
What is a budget?A calculating plan, usually but not always financial, is an annual or monthly budget. A budget could contain anticipated sales and income levels, resource quantities like time, costs, and expenses, environmental impacts like greenhouse gas emissions, other impacts, assets, liabilities, and cash flows. Families, corporations, governments, and other organizations utilize budgets to express their strategic plans of action in measurable terms. A budget lists anticipated costs and offers ideas for how to pay for them. A budget can display resources that are extra for future use or a deficit where spending exceed income or other available resources. A budget is a summary or plan of the assets and costs that are anticipated from a government.
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what refers to your willingness to engage in risky behavior that entails the possibility of a financial loss?
Risk tolerance is related to having the resources and controls in place to absorb or "tolerate" a given risk, expressed in qualitative or quantitative risk criteria, and accepting the outcomes of a risk should they occur.
How is risk tolerance determined?
Ask yourself questions like these and think about your behavioral tendencies to get a better understanding of your risk tolerance. Think about what you would likely do if you lost a lot of money on an investment or what decisions you've made in the past when the markets went down.
What three aspects of risk tolerance are there?
An investor's risk tolerance is the amount of loss they are willing to take when making an investment decision.Typically, investors are divided into three main categories based on their tolerance for risk.Aggressive, moderate, and conservative are among them.
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what happens to the price of a bond with a 5% coupon rate if interest rates for similar bonds go up to 8%?
The price of bonds will decrease when the interest rates go up to 8%.
Bond prices and interest rates have an inverse relationship with each other. When the interest rate increase the price of bonds decrease and when the interest rate decreases the price of bond increase.
The coupon rate is decided by the purchaser and the interest rate is decided by the lender. When the coupon rate is higher than the interest rate the price of bonds will rise and when the coupon rate is lesser than the interest rate the bond prices will fall.
As the coupon rate is lesser than the interest rate so the price of bonds will fall.
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