Fuzzy Monkey Technologies, Inc., purchased as a short-term investment $160 million of 8% bonds, dated January 1, on January 1, 2013. Management intends to include the investment in a short-term, active trading portfolio. For bonds of similar risk and maturity the market yield was 10%. The price paid for the bonds was $142 million. Interest is received semiannually on June 30 and December 31. Due to changing market conditions, the fair value of the bonds at December 31, 2013, was $150 million.

Required:

1. Prepare the journal entry to record Fuzzy Monkey's investment on January 1, 2013.

a. Record the Fuzzy Monkey's investment on bonds on January 1, 2013.

2. Prepare the journal entry by Fuzzy Monkey to record interest on June 30, 2013 (at the effective rate).

a.Record the interest revenue on June 30, 2013.

3. Prepare the journal entry by Fuzzy Monkey to record interest on December 31, 2013

a. record interest revenue

4. At what amount will Fuzzy Monkey report its investment in the December 31, 2013, balance sheet?

5. Prepare an entry necessary to achieve the reporting objective.

a. fair value adjustment

6. How would Fuzzy Monkey's 2013 statement of cash flows be affected by this investment?

a. Operating CF

b. Investing CF

Answer:u are a wierdo mister

Explanation:u dont need brainly

JK

Answer:

                                  Trial  Balance

Account                        DEBIT CREDIT  

Cash                             6,416** -

Account Receivable  

Prepaid Insurance            2,400 -

Supplies                                910

Equipment                  33800

Common Stock                   40600*

photography fees                       3631

utilities expense              705                    

TOTAL                              44,231     44,231

Explanation:

*Common stock:

6,800 cash + 33,800 equipment = 40,600 total investment

**to calculate cash we need to do a T account

        CASH

DEBIT          CREDIT    

   6800

                    2400

                       910

   3631

                      705        

10,431          4,015

BAL: 6,416

The rest of the account are just used once so we do't have to do T-accounts to keep track of them

Answer:

A. 6.90 percent

Explanation:

Yield to maturity = [Annual Interest + (Par value - Market Value)/ no of year to Maturity ] / [(Par value - Market Value)/2]

0.0734 = [ Annual Interest + ( 100% - 96% ) / 15 ] / [ (100% + 98% ) / 2]

0.0734 = [ Annual Interest + ( 1.00 - 0.96 ) / 15 ] / [ (1.00 + 0.98 ) / 2]

0.0734 = [ Annual Interest + ( 0.04 ) / 15 ] / [ 1.98  / 2]

0.0734 = [ Annual Interest +  0.0027 ] / 0.99

0.0734 x 0.99 = Annual Interest +  0.0027

0.072666 - 0.0027 = Annual Interest

Annual Interest = 0.069966 = 7% (Rounded off)

The balance of payments records transactions including credit and debit entries for various international exchanges involving services, goods, financial instruments, and unilateral transfers. These transactions illustrate economic activities that impact the trade balance, current account, and financial accounts, demonstrating the complexity of international finance.

The balance of payments is a record of all transactions made between entities in one country and the rest of the world over a specific period. Each transaction results in a credit and a debit in the balance of payments accounts. Here's how the given transactions generate entries in the American balance of payments accounts:

These transactions reflect economic activities that affect the trade balance, the current account, and financial accounts differently, showing the intricacies of international financial flows.

The balance of payments accounts record all economic transactions between residents of a country and the rest of the world over a specific period.

These transactions are categorized into two main accounts: the current account, which includes trade in goods and services, income receipts and payments, and unilateral transfers; and the capital account, which includes capital transfers and the acquisition and disposal of non-produced, non-financial assets. Each transaction has two entries: a credit (an increase in foreign exchange receipts or a decrease in payments) and a debit (an increase in foreign exchange payments or a decrease in receipts).

 a. An American buys a share of German stock, paying by writing a check on an account with a Swiss bank.

- Credit: The purchase of foreign stock is a capital outflow and is recorded as a debit in the capital account.

- Debit: The payment for the stock from a Swiss bank account is a financial outflow and is recorded as a credit in the financial account.

b. An American buys a share of German stock, paying the seller with a check on an American bank.

- Credit: This is also a capital outflow (debit in the capital account) as in (a).

- Debit: The payment from an American bank account does not affect the foreign exchange position and is not recorded in the balance of payments.

c. The French government carries out an official foreign exchange intervention in which it uses dollars held in an American bank to buy French currency from its citizens.

- Credit: The French government's purchase of its own currency using dollars is a reserve asset (an increase in official reserve assets is a credit in the financial account).

- Debit: The dollars used in the transaction are a decrease in liabilities to foreign official institutions and are recorded as a debit in the financial account.

d. A tourist from Detroit buys a meal at an expensive restaurant in Lyons, France, paying with a traveler's check.

- Credit: The purchase of a service (meal) by a foreigner in the home country is an export of services (credit in the current account).

- Debit: The payment for the meal with a traveler's check is a decrease in foreign exchange reserves or an increase in liabilities and is recorded as a debit in the financial account.

e. A California winegrower contributes a case of cabernet sauvignon for a London wine tasting.

- Credit: The contribution of wine is considered an export of goods (credit in the current account).

- Debit: There is no direct payment, but the value of the wine is recorded as a debit in the current account, offsetting the credit for the export.

f. A U.S.-owned factory in Britain uses local earnings to buy additional machinery.

- Credit: The purchase of machinery by a foreign subsidiary using local earnings is a direct investment (credit in the financial account).

- Debit: The expenditure on machinery is also a direct investment (debit in the financial account), but since it is financed with local earnings, it does not affect the balance of payments.

In summary, each transaction involves both a credit and a debit entry in the balance of payments, and these entries are classified according to the nature of the transaction, whether it affects the current account, capital account, or financial account.

Answer:

1. What are eamings per share (EPS)? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g. 32.16.)

Answer: $ 1.31 / share

2. What is the price-eamings ratio? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Answer: 35.11

Explanation:

Earning Per Share (EPS) = Net Income - Preferred dividends / Outstanding Number of Share

Earning Per Share (EPS) = $6,800,000 - 0 / 5,200,000 shares

Earning Per Share (EPS) = $6,800,000 / 5,200,000 shares

Earning Per Share (EPS) = $1.31 / share

Price earning ratio = Share price / Earning per share

Price earning ratio = $46 per share / $1.31 per share

Price earning ratio = $46 / $1.31

Price earning ratio = 35.11

Answer:

b. the market price and the minimum price a seller is willing to accept

Explanation:

The formula to find out the producer surplus is shown below:

Producer surplus = Market price - minimum price to sell the goods

It shows a difference between the market price and the minimum price for accepting the price

Let us take an example, the market price is $10 and the minimum price for accepting the price is $5

So, the producer surplus equal to

= $10 - $5

= $5

Answer:

interest rate parity

(0.8/1)  *  (1.4*3/12)/(1.25*3/12) = 0.8

Hence It is proved that interest rate parity does not hold because the vale of forward contract is $0.79/CD.

Answer:

$5.91

Explanation:

Data provided in the question:

Number of shares sold = 300

Selling price = $30.19

Commission charge = 0.5% = 0.005

Purchasing price = $29.87

Now,

Total selling price = 300 × $30.19

= $9057

Proceeds from selling =Total selling price - Commission

= $9057 - [0.005 × $9057 ]

= $9,011.715

Now

Purchasing price of the shares = 300  × $29.87 = $8,961

Total amount paid for purchasing

= Purchasing price of the shares + Commission

=  $8,961 + [0.005 × $8,961 ]

=  $8,961 + $44.805

= $9,005.805

Hence,

Profit = Proceeds from selling - Total amount paid for purchasing

= $9,011.715 - $9,005.805

= $5.91

The profit that you would make if you close the sale at this price is $5.9

The number of shares of the stock that was short sold = 300

charge of commission = 0.5%

The selling price = $30.19

The closing price = $29.87

The amount made = 300 x 30.19

= $9057

Gains made from the sale

= 9057 - [0.5% x 9057]

= 9057 - 45.285

= 9011.7

The closing price x number of shares

= 29.87 x 300

= 8961 dollars

Similarly,

8961 + [0.005 x 8961]

= 8961 + 44.805

= 9005.8

The difference = 9011.7 - 9005.8

= $5.9

In conclusion the amount of profit made is $5.9

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Answer:

The ordinance is NOT constitutional because the ban includes advertising that may not be protected by the first amendment.

Explanation:

First Amendment: This is law that prevents the government from making a law which prohibit the free exercise of religion or freedom of speech. It was further extended by the supreme court in 1976 to cover commercial speech

Answer: The answer is d

Explanation:

The constitution of any given nation prescribes the behaviour of officials of government and the entire citizenry. It is the basis on which other laws derive their legality or otherwise. It is also a reference point for adjudging a course of action as being constitutional or otherwise. In the constitution there are some fundamental human right which are guaranteed by the constitution one of them is the freedom of speech, it states that every person shall be entitled to freedom of expression including freedom to hold opinion and to receive information without interference. The doctrine of commercial speech fall under the freedom of speech. Therefore, In this question , the question is , is the ban constitutional or not constitutional, the ban is not constitutional because the ban includes advertising that may not be protected by the first Amendment.

Answer:

Spain has a comparative advantage in the production of olives and;

Austria has a comparative advantage in the production of fish

9 pounds of fish per crate of olives (being more favorable to Spain)

6 pounds of fish per crate of olives (being more favorable to Austria)

Explanation:

Spain renounce to 5 pounds of fish to produce olives while Austria to 10

threfore is much better in competitive term for Spain as the opportunity cost is lower

The opposite is true for Autria regarding fish production. is better producing that as renounce to less olives than Spain

Austria will sale above purchase olive for less than 10

while Spain will sale for more than 5

Given this requirement there are two options which allow for trade and generate gain for both countries.

In international trade involving Spain and Austria, the best price of trade, or 'exchange rate', that benefits both countries is '6 pounds of fish per crate of olives'. This accounts for both nations' opportunity costs while ensuring mutual benefits.

Based on the given opportunity costs, Spain has a comparative advantage in producing olives and Austria has a comparative advantage in producing fish. The opportunity cost for Spain to produce one crate of olives is 5 pounds of fish while for Austria it is 10 pounds of fish.

For the trade to be beneficial to both countries, Spain needs to receive more than 5 pounds of fish for each crate of olives it exports to Austria. Similarly, Austria needs to receive more than 1/5 crate of olives for each pound of fish it exports to Spain. So, analyzing the four options, the price of trade that would benefit both countries is '6 pounds of fish per crate of olives'.

This is more than Spain’s opportunity cost of 5 pounds of fish but less than Austria’s opportunity cost of 10 pounds of fish, making it a beneficial trade scenario for both countries.

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Organizational culture includes values, visions, norms, and interactions among employees and is observed through company policies and employee behaviors. Subcultures within an organization may influence employee commitment and the overall culture is shaped by both observable practices and deeper values and assumptions. Understanding a company's culture is crucial for aligning employee experiences with their expectations.

Organizational culture is the set of shared values, norms, and practices that dictate how things are done within an organization. It encompasses various elements including the company policies, employee interactions, reward systems, and other observable characteristics. Learning and understanding an organization's culture often starts with observing its artifacts, however, a deeper understanding requires an insight into the values and assumptions that drive employee behaviors and decision-making processes.

Companies may also have different subcultures depending on departments or geographic locations, which can influence employees' commitment and attitudes toward the organization. The industry context can affect the organizational culture but does not determine it completely. Practices like dress codes, communication styles, and openness to questioning authority can vastly vary from one organization to another, which in turn affects the overall company culture.

Different organizations may have rules and policies that signal their culture. For instance, companies extending benefits to part-time workers signal that they value work-life balance and employee well-being. An organization’s culture is a critical aspect for potential employees to consider as it shapes their experience and aligns with their personal values and work preferences.

Answer:

The yields are perhaps the most unpredictable for the small cap fund since the securities in this account are the most risky. It does not mean that the fund is awful, only that the danger is greater, and thus the overall return is greater.If you are prepared to accept the extra risk in expectancy of a greater return, you should like to put money in this fund. The increased costs for this Fund will be anticipated.Small cap funds typically have higher spending due largely to greater operating costs, along with lower resource analysis.

Answer:

It is a violation of NASD rules against guaranteeing a customer against loss.

Explanation:

In this case the RR is guaranteeing the customer against loss. The customer initially bought the shares for $20 the new price is $10. The RR now coming in to buy the shares above market value is a way to guarantee the customer against loss, and its a NASD violation.

Answer:

B. Due to a decrease in state​ funding, university tuition has risen

Explanation:

Positive economic statement - it is referred to as the statement that can be tested, validated on the basis of available evidence. A positive statement is used to explain different economic phenomena. The positive economic statement is totally based on fact while the normative statement is based on the value of judgment.

In the given question the correction option is B. This option describes the economic phenomena.

Answer:

ASC 450-Accounting Standards codification (FASB 5) provides rules for acceptable accounting practices in relation to both loss and gain contingencies.

GAIN CONTINGENCY, but not loss contingency, is a matter of importance in the given cases. In the event of a favorable judgment on Acme, $480000 will be received which will be considered revenue because the total loss due to damage to the machinery has already been deducted from revenue on the basis of USGAAP.

LOSS CONTINGENCY is not the case. Because there is no damage or loss to REED and, in the event of an unfavorable outcome, Acme is not expected to pay for any damages, except for possible legal fees. In the case of an appeal brought by the opponent, the possibility of claiming legal expenses is very remote.

Following two point are important in deciding the application of the FASB 5

1. Acme had won the case in the lower court.

2. Amount of gain is quantifiable in the event of a favorable outcome.

As provided in the FASB 5, recognisation of such gain in financial statements leads to recognisation of future income and it is against the prudence concept of accountancy.

In view of all the issues, management is advised to disclose the amount of potential gain, but does not include income statement.

Answer:

committee

Explanation:

The process in which a whole collection is involved in making the best and most rational decision is called committee decision making.

These committees should decide jointly about the best strategic arrangement, and the whole process should be done in agreement, unity, and harmony. Members should have the spirit of collectivism, should respect other people's decision and all share their input regarding the decision.

In Asian cultures, which emphasize collectivism and harmony, a centralized form of decision-making is typically utilized, reflecting the cultural preference for group consensus and respect for hierarchical structures in decision-making processes.

A common theme in the Asian culture is the emphasis on harmony and collectivism; as a result, the centralized form of decision making is typically used. Collectivism in cultures, especially in some Asian contexts, values the group over the individual and emphasizes group harmony and collective decision-making processes. This cultural preference aligns with practices like nemawashi in Japan, where consensus-building within a group is prioritized before making a decision. Such approaches contribute towards a more centralized decision-making style, where decisions may be deliberated in a group but ultimately, there is a central authority or hierarchy that plays a significant role in the final decision. This contrasts with more individualistic cultures where decentralized or autonomous decision-making processes are more common.

Answer: The correct answer is b) safety and efficacy.

Explanation:

A cochlear implant is a small, complex electronic device that can help to provide a sense of sound to a person who has lost hearing.

Although improvement to hearing have been recorded over time but it does not negate the fact that cochlear implant is a life long commitment. As such, the safety and efficacy of the device is a concern.

Answer:

D) 18.2 times

Explanation:

The accounts receivable turnover is determined by dividing the total credit revenues by the average receivables.

The average receivables is the sum of the opening and closing receivable balances divided by 2.

The average receivables is  ( $ 1,189 + $ 955) / 2 =  $ 1,072

The total revenues in the absence of other information is considered as credit sales.

Average receivables turnover      = $ 19,548  /  $ 1,072  = 18.24 times    

Answer:

TIE = 4,985.71

Explanation:

[tex]TIE = \frac{EBIT}{interest \: expense}[/tex]

net income / (1 - tax-rate) = Earnings before taxes

3,000 / 0.7 = 4,285.71

Earnigns before taxes + interest = EBIT (earnings before interest and taxes)

4,285.71 + 700 = 4,985.71

Manufacturer's Inc company's estimated times-interest-earned ratio is 7 times, assuming its average tax rate is 30% and fixed interest charges are $700.

The Times-interest-earned ratio is a valuable measure for determining a company's ability to repay the interest imposed on any sort of borrowing. A high ratio implies that the company's earnings are sufficient to repay its debt obligations.

Time-Interest-Earned ratio = [tex]\dfrac{\rm\,EBIT}{\rm\,Interest\,Charges}[/tex]

Given that the net income is $3,000 which includes the interest charges and tax expense deductions. So, to get Earnings before Interest and Taxes we have to add back interest charges and tax expenses.

[tex]\rm\,EBIT = \rm\,Net \,income + Interest\,Charges + Taxes= \$3,000 + \$700 + \$1286= \$ 4,986[/tex]

= [tex]\rm\,Times\, Interest\,Earned\,ratio =\\\\ \dfrac{\rm\,EBIT}{\rm\,Interest\,Charges}\\\\= \dfrac{\rm \$\,4,986}{\rm\$700}\\\\ = \rm\,7\,times[/tex]

Hence, the manufacturer's Inc company's estimated times-interest-earned ratio is 7 times.

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Answer: The answer is b

Explanation:

Since 60minutes = 1 hour

2400 ÷ 60

= 40

The total output of cars increased by 40

The law of comparative advantage states that a country will specialise in producing commodities in which the country has greatest comparative advantage. Therefore a country will produce for export those commodities she can produce cheaply than other countries.

Final answer:

This economic question explores the concept of comparative advantage in the production of cars and airplanes after reallocating resources. An increase in output is expected, but a specific answer cannot be provided without productivity rates.

Explanation:

The question deals with the economic concept of comparative advantage, a core idea in international trade theory. Countries with equal hours available for production allocate their time to produce cars and airplanes based on their comparative advantages. Once both Japan and Korea shift to exclusively producing the good for which they have a comparative advantage, we expect an increase in total output for these goods. Without specific productivity rates provided for car and airplane production in both countries, the exact numerical answer can't be determined from the given information.

Answer:

The question is not complete.As it is the practice cash flows  statement is usually prepared from income statement and statement of financial position(balance sheet)

Find in the attached excel file the income statement and the balance sheet that complements the question as well as the requirement to prepare a cash flow statement

Explanation:

Note the closing cash and cash equivalents is $206m which equals the cash and cash equivalents on the balance sheet.

Answer:

True

Explanation:

Info that may be monitored is actionable intelligence which also involves undertaking a tactical Plan to make the most of the data that is collected.BI (Business Intelligence) is a series of processes, architectures and innovations which transmutes raw data into useful information which promotes lucrative business activities. This is a services and software bundle to turn data to actionable intelligence.

Answer:

True

Explanation:

Management Information Systems (MIS) is a computerized based management system which is used to coordinate, control, analysis, and visualize information in an organization and to also make financial decision by organizing and programming the system in such that it produces reports regularly for effective management of an organization. In doing these analysis and coordination tasks, it involves business Intelligence (BI) systems and historical reporting of the company.

Answer:

(a) 40 hours (b)54hours (c) $551.2 (d) $62.01 (e) $744.12

Explanation:

(a)To calculate hours worked each day, since the regular work week is 40 hours with five 8 hours day

= Monday to Friday 8 hours

= 8 × 5

= 40 hours

(b) To calculate the total hours worked , we will first convert to 24 hour clock, then subtract the starting time from ending time to obtain the total hours

Monday = 8 am - 4pm ( 16 - 8) = 8hours

Tuesday = 8am - 6pm ( 18 - 8) = 10 hours

Wednesday = 8am -4pm (16 - 8)= 8hours

Thursday = 8.30 am - 6pm (18.5 - 8) = 10.5 hours

Friday = 8am - 4.30pm ( 18 - 8.5) = 9.5 hours

Saturday = 8am - 12pm (18 - 14) = 4 hours

Sunday = 8am -12pm (18 - 14)= 4hours

Total hours worked = 8 + 10 + 8 + 10.5 + 9.5 + 4 + 4

= 54hours

(c) To calculate the regular earning

Hours worked × regular wage rate

= 40 × 13.78

= $551.2

(d) To calculate the overtime earning

Overtime is used to be paid at rate of time and a half, since overtime occurs on the following days

Tuesday = 10 hours(8 .5 - 10) = 1.5

Thursday = 10.5 hours (8.5 - 10.5) = 2.0

Friday = 9.5 hours (8.5 - 9.5) = 1.0

Overtime hour × regular wage rate

Tuesday = 1.5 × 13.78 = $20.67

Thursday = 2.0 × 13.78 = $27.56

Friday = 1.0 × 13.78 = $13.78

Total overtime earning = 20.67 + 27.56 + 13.78

=$62.01

(e) The total earning

= hours worked × Total hours worked per week

= 54 × 13.78

=$744.12

Answer:

Explanation:

This answer provides calculations for Bank A's ROA (1.26%), ROE (11.17%), Profit Margin (14.8%), and Utilization (59.02%).

The subject of this question is banking, a financial aspect of Business. Here's how to calculate each requested value:

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Answer:

Date August 1st

cash   195,840 debit

   unearned revenue   195,840 credit

--to record the subcription sale on August 1st--

Date December 31th

unearned revenue   81,600 debit

             subscription revenue   81,600 credit

--to record accrued revenue at Dec 31th--

Explanation:

11,520 magazine subscriptions x $ 17 = $ 195,840

The subcription wil lbe unearned revenue at sale and reveneu will be recognize overtime as the earnings are accrued.

accrued from August 1 to Dec 20: 5 months

$ 195,840 x 5 months / 12 months = $ 81,600

Answer:

Decrease:

a)advertising expense

c) Insurance expense

d) Salaries & Wages Expense

g) Utilities Expens

Descrease:

e) Dividends

Increase:

b)Service revenue

f) Rent revenue

Explanation:

The retained earnings accumulates the net income of every year.

As net income is determinate like:

revenues - expense = gross profit

expense will make this difference lower and therefore not beign able to help you These are the changes for:

adv expense

service revenue

insurance exepense salaries and wages

Dividends will also decrease RE as they represent a disribution of the accumualted earnings in favor of the stockholders

Finally revenues increase it as they make net income to increase as well.

Revenues increase retained earnings while expenses and dividends decrease them. The accounts in the question are either expense or revenue accounts, hence they either increase or decrease retained earnings respectively.

Retained earnings represent the cumulative net income of a company that is retained by the company after the distribution of dividends to shareholders. Each account has a different effect on retained earnings:

It's important to understand that revenue accounts increase retained earnings while expense accounts and dividends decrease it. This is because retained earnings are part of equity, which is determined by the formula: Equity = Assets - Liabilities. Revenues increase equity, while expenses and dividends reduce it.

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Answer:

5 units

Explanation:

Breakeven point is the point or number of units sold that makes the cost equal with the revenue generated. In other words, it is the point in which the profit or loss made by an entity is 0.

Given;

Variable cost per unit = $20

Selling price per unit = $50

Fixed cost =  cost of rent = $150

Let the number of units to be sold be c

Total revenue = 50c

total cost = 20c + 150

To break even, total revenue =  total cost

20c + 150 = 50c

50c - 20c = 150

30c = 150

c = 5

Ray must sell 5 units to break even.

Answer:

The net loss of the trader amounts to $1,000, which means the correct option is A

Explanation:

The payoff is computed as:

Payoff = Strike price - Option's Stock price

where

Strike price is $90

Option's Stock Price is $85

Putting the values above:

Payoff = $90 - $85

= $5 per option

The trader bought 200 options, so the payoff would be:

Payoff = Options × Price per option

= 200 × $5

= $1,000

And the option cost would be:

Option cost = Options × Option Price

= 200 × $10

= $2,000

So, there computing net loss or gain as:

Net loss or gain = Payoff - Option cost

= $1,000 - $2,000

= $1,000 ( net loss)

Therefore, the correct option is A

The trader bought 200 put options and sold them at a loss due to the cost of obtaining the options, resulting in a total loss of $1,000.

In this scenario, you purchased 200 put options. Put options give you the right to sell a stock at a set price. In this case, it was $90. You then exercised those options when the stock was $85. So, you essentially bought the stock for $85 and sold it for $90, netting you $5 profit per option. However, you initially paid $10 for each option. So, each put option resulted in a net loss of $5 ($5 profit - $10 cost). With 200 put options, your total loss would be $1,000 (200 options x $5 loss per option).

A. Loss of $1,000

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Answer:

2L + 4D = 480   {L = Lite Bear, D = Dark Bear, 480 = minutes in 8 hours}

Explanation:

The function to be maximised :

Profit Function = Price x Quantity (of Lite & Dark Bears) = 3L + 2D ; where-

L = Lite Bear, D = Dark Bear

Constraint 1 [Time Constraint] :- 2L + 4D = 480 ; where-

L = Lite Bear, D = Dark Bear, 480 = minutes in 8 hours

2 = minutes required per unit Lite Bear, 4 = minutes required per unit Lite Bear, 480 = minutes in total 8 hours (8x60)     {∵1hr = 60mins}

Similarly, Constraint 2  [Malt Extract Constraint] :- 5L + 3D = 675

The time constraints for the Blue Moon Brewing Co.'s brewing operations are set at 480 minutes or 8 hours per day. Lite beer requires 2 minutes per keg and Dark beer needs 4 minutes per keg.

The time constraint in this case is determined by the available brewing hours and the amount of time it takes to produce each type of beer. From the given, the operations manager of Blue Moon Brewing Co. has 8 hours per day for brewing beer. Converted to minutes, this equals 480 minutes (8 hours x 60 minutes/hour). To produce a keg of Lite beer requires 2 minutes and each keg of Dark beer takes 4 minutes. Therefore, to maximize profits the brewing should not exceed 480 minutes per day using the optimal combination of brewing Lite and Dark beer.

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Answer: B. False

Explanation: The Reconstruction Civil Rights Acts prohibits discrimination in making and enforcing contracts; prohibits the denial of civil rights by someone behaving as if they are acting on behalf of the government (under-color-of-state law); and prohibit concerted activity to deny someone their rights, based on race. Sections 1981 and 1983 of the Reconstruction Civil Rights Acts are the laws most frequently applied in the employment setting if a claim is not brought forth using Title VII. Though Title VII as part of a comprehensive statutory scheme to prohibit race and other discrimination, is the preferred method of enforcing employment discrimination claims.

The statement is false; Title VII of the Civil Rights Act of 1964 did not eliminate earlier Reconstruction Civil Rights Acts but rather added to the protections against employment discrimination.

The statement that "With the passage of Title VII of the Civil Rights Act of 1964, the Reconstruction Civil Rights Acts were no longer available as a means to pursue a claim of discrimination based on race" is false. Title VII of the Civil Rights Act of 1964 added protections against discrimination in employment on the basis of race, color, national origin, religion, and sex, and it did not render the earlier Reconstruction Civil Rights Acts obsolete. Instead, it complemented and strengthened the existing laws that were put in place during the Reconstruction era, such as the Civil Rights Act of 1866 and the Civil Rights Act of 1875, which aimed to protect the rights of African Americans after the Civil War.

The earlier Civil Rights Acts, including those from the Reconstruction era, were designed to provide African Americans with a legal framework for civil rights and to combat discrimination. Although the effectiveness of these earlier acts was undermined over time due to various factors, including Supreme Court decisions that limited their scope, they were not repealed by the passage of Title VII and remained part of the legal landscape for addressing discrimination.