Supply is (A) the set of all combinations of price and quantity demanded.(B) the amount of some good or service a producer is willing to supply at a single price.(C) the amount of some good or service a producer is willing to supply at each price none of the above.

Answer:

Dividends would be debited on the left side of the T-account and Cash would be credited on the right side of the T-account.

Explanation:

The T-accounts is a system of accounting used to record transactions in debits and credits. Accounts are recognized based on class- Assets and expenses are usually debit while revenue and liabilities are credit balances.

If dividend was paid the entries required are debit to dividends credits to cash.

Dividends would be debited on the left side of the T-account and Cash would be credited on the right side of the T-account.

Answer: The net method assumes that discount are taken when a purchase or sale of inventory is made on account.

Explanation:

An invoice is a document sent by the seller to the buyer showing the description of the goods bought, the quantity, and the price. In invoice prices are sometimes given subject to so much percentage cash discount. The cash discount is a percentage reduction from the quoted prices of goods.It is an allowance given by the seller to the buyer in order to encourage the buyer to pay promptly. The term of sale known as net date with discount is a process whereby goods bought by the buyer are not paid for immediately, but it is paid for at a later date.

The net method of accounting assumes that the buyer will make use of the opportunity provided by the cash discount given by the seller and pays promptly in order to enjoy the cash discount. For example 2/10 net 30, this means that the buyer will be given 2% discount if the buyer pays within ten days, Therefore, the net method assumes that discount are taken when a purchase or sale of inventory is made on account. Also in the net method the recording of purchase is done with the cash discount given to the buyer by the seller, while sales are usually recorded at the net price.

Answer:

a) = $10,896.71

b) = $11,768.45

Explanation:

The question is divided into 2 parts

Part a) Amount in the account today

The formula to use is as follows:

FV of Annuity= P(1+r)∧n - 1)/r

P= Periodic Payment = $450

r= Rate of each period= 8%

n= the number of periods= 14

The account today is as follows:

FV = 450 x (1+0.08)∧14-1]/0.08

= $10,896.71

Part b) The formula to use is as follows:

FV = Future value = (1+r) * P * [ (1+r)n -1] / r

P= Periodic Payment = $450

r= Rate of each period= 8%

n= the number of periods= 14

= Fv= (1+0.08) * 450 * [ (1+0.08)^14 - 1] / 0.08

= $11,768.45

Answer:

Net operating profit= $490,000

Explanation:

Giving the following information:

Naples Company produced 650,000 units and sold 500,000 units. Their unit selling price is $10. The cost of goods sold is $6 per unit. Fixed selling expenses are $10,000 and variable selling and administrative expenses are $3 per unit.

Income statement:

Revenue= 500,000*10= 5,000,000

COGS= 500,000*6= 3,000,000

Gross profit= 2,000,000

Fixed expenses= 10,000

Variable selling nd administrative= (500,000*3)= 1,500,000

Net operating profit= $490,000

In absorption costing, the net income is calculated by deducting the cost of goods sold and total selling expenses from the total sales revenue.

In absorption costing, fixed manufacturing costs are allocated to each unit produced, therefore, net income is calculated by deducting the cost of goods sold and total selling expenses from the total sales revenue.

Answer:

The correct answer is letter "D": Discovering the target audience.

Explanation:

Integrated communications and promotion programs consist of portraying consumers with advertising that will help them make decisions in choosing one product over another. To achieve this, the first step that must be taken is to find out who the company will be dealing with. It implies researches about potential consumers, their preferences, and customers' behavior.

An effective integrated communications and promotion program should begin with creating a message, identifying communication objectives, and discovering the target audience.

An effective integrated communications and promotion program should begin with creating a message, identifying communication objectives, and discovering the target audience. These three elements are crucial in establishing the foundation for a successful communication program.

When creating a message, it is important to craft a compelling and clear message that aligns with the goals of the communication program. Identifying communication objectives allows the organization to define what they want to achieve through their communication efforts. Finally, discovering the target audience helps businesses tailor their messages and choose appropriate media for message transmittal. This ensures that the right message reaches the right audience through the most effective channels.

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Answer:

cash                 580,000 debit

  note payable            580,000 credit

interest expense 23,200 debit

        Cash                     23,200 credit

--interest payment June 30th 2021--

interest expense 23,200 debit

         Cash                    23,200 credit

--interest payment Dec 31th 2021--

2)

cash                542,277 debit

discount on BP 37,723‬ debit

     bonds payable    580,000 credit

interest expense 24,402.46 debit

       discount on BP         1,202.46 credit

       cash                       23,200.00 credit

--interest payment June 30th 2021--

interest expense 24,456,58 debit

          discount on BP         1,256.58 credit

          cash                        23,200.00 credit

--interest payment Dec 31th 2021--

3)if issued at 7%  then

cash          621,261 debit

     premium on BP      41, 261   debit

     bonds payable    580,000 credit

interest expense  21,744.13 debit

premium on BP      1,455.87 debit

          cash                        23,200.00 credit

--interest payment June 30th 2021--

interest expense  21,693.18 debit

premium on BP      1,506.82 debit

          cash                        23,200.00 credit

--interest payment Dec 31th 2021--

Explanation:

1)

the bond are issued at par thus it matches the amount recieved with the bonds payable liability

580000 x 4% = 23,200

2) if issued at 9%  then

542,277 x 0.045 = 24.402,465‬ interest expense

                              23,200 cash payment

 amortization     1.202,46‬

second payment

(542,277+1,202.46) x 0.045 = 24.456,5757 interest expense

                      cash payment  23,200  

                     amortization         1,256.58‬

3) if issued at 7%  then

621,261 x 0.035 = 21.744,13 interest expense

                              23,200 cash payment

 amortization      1.455,87

second payment

(621,261 - 1,455.87) x 0.035 = 21.693,18 interest expense

                      cash payment  23,200  

                     amortization         1,506.82‬

Twister Enterprises issues bonds due in 10 years at different market interest rates and records the bond issue and the first two semiannual interest payments.

1. Bond Issue at 8% Market Interest Rate:

On January 1, 2021, Twister Enterprises records the bond issue at $580,000. They debit Cash and credit Bonds Payable for the same amount. Then, on June 30, 2021, they make the first interest payment of $23,200 by debiting Interest Expense and crediting Cash. They repeat the same process on December 31, 2021, for the second interest payment.

2. Bond Issue at 9% Market Interest Rate:

On January 1, 2021, Twister records the bond issue at $542,277 by debiting Cash and crediting Bonds Payable. The first interest payment of $24,408.47 is made on June 30, 2021, and recorded by debiting Interest Expense and crediting Cash. The second interest payment follows the same process on December 31, 2021.

3. Bond Issue at 7% Market Interest Rate:

On January 1, 2021, Twister records the bond issue at $621,216 by debiting Cash and crediting Bonds Payable. The first interest payment of $21,738.72 is made on June 30, 2021, and recorded by debiting Interest Expense and crediting Cash. The second interest payment follows the same process on December 31, 2021.

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Answer:

find attached excel file as well as the word document

Explanation:

The computations are on excel while the theory answers are on word document as required by the question

Answer:

Explanation:

Kindly find attached the solution.

Answer:

Case 2 has higher labor productivity

Explanation:

A. Labor Productivity = Total output / Total Input of labor

Case 1.

Given:

Total output of meals = 300 meals

Total Input of labor = 8 worker

Labor Productivity for case 1. = 300 meals / 8 worker

                                                = 37.5 meals/worker

Case 2.

Given:

Total output of meals = 240 meals

Total Input of labor = 6 worker

Labor Productivity for case 1. = 240 meals / 6 worker

                                                = 40 meals/worker

So, we say that In case 2. labor productivity is higher.

B. The major difference is as follows:

The efficiency level of the worker in case 2 is better than case 1

(by providing better training and management)

The productivity was higher for the wedding reception, with 40 meals per worker compared to the anniversary's 37.5. Reasons for these differences could be meal complexity, worker expertise, or efficiency of work processes.

Labor productivity is commonly measured as the output produced by workers divided by the number of hours they work. In this case, the output is the number of meals prepared, and the input is the number of workers. For the anniversary celebration, 300 meals were prepared by 8 workers, which gives a productivity of 37.5 meals per worker. For the wedding reception, 240 meals were prepared by 6 workers, which gives a productivity of 40 meals per worker.

So, labor productivity was higher for the wedding reception. There could be various reasons for the differences in productivity. It could be due to the complexity of the meals, the expertise of the workers, or the efficiency of the processes used.

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The property of the local lord and could sometimes be bought and sold

Answer: Option 3.

Explanation:

The Zhou dynasty expanded economic production by developing new iron tools that helped produce more food. They grew new crops and organized large-scale irrigation works. They expanded commerce by using money.

During the Eastern Zhou Dynasty ancient shamanist practices were forged into a system of moral beliefs for daily life that later became Confucianism (See Confucianism, Religion). The Zhou also refined writing. It said people in the Zhou Dynasty had also learned to grow fruit trees in orchards.

That would be the field of Psychiatry, which is he study of human behavior in correlation to medication therapy.

Health Psychology, a subfield of behavioral medicine, focuses on how psychological factors affect the maintenance of physical and psychological health. It uses the biopsychosocial model and often studies the effects of behaviors and lifestyles on health, modifying risky behaviors, and identifying high-risk groups.

The field referred to in the question is Health Psychology, a subfield of behavioral medicine. It concentrates on how various psychological factors significantly contribute to maintaining physical and psychological health. It culminates in the biopsychosocial model, which examines health and illness as a nexus of biological, psychological, and sociocultural factors.

Health psychologists often research the effects of behaviors and lifestyles on health and well-being, such as why people smoke or eat unhealthy food despite the risks. They also design and evaluate interventions for modifying risky behaviors. Through their work, they identify specific groups at increased risk for ill health based on psychological or behavioral factors.

Much of health psychology's focus dissect the effects of stress and other psychological factors on human health, establishing it as a vital subfield in our understanding of human health and wellbeing.

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Answer:

option D : in a moral discussion, clarifying the facts and spelling out the principles to which people are appealing can help us to reach a solution.

Explanation:

Facts clarification and sorting according to the principles in terms of making it known the principles to which is people are appealing can definately help to reach an effective and sustainable solution in making a moral decision.

In moral decision-making, D. In a moral discussion, clarifying the facts and spelling out the principles to which people are appealing can help us reach a solution.

In moral decision-making, it is not necessary for everyone to share the same moral theory to make progress on controversial ethical issues. Endorsing a moral principle does not require applying it in all similar situations. Moral judgments can be related to general moral principles, and in moral discussions, clarifying the facts and principles can help in reaching a solution.

Thus, in a moral discussion, clarifying the facts and spelling out the principles to which people are appealing can help us reach a solution. This option recognizes that in moral decision-making, it's often essential to clarify the facts and understand the moral principles being used to address controversial ethical issues. It emphasizes the importance of reasoned discussion and analysis in reaching moral conclusions.

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Answer:

Recession.

Explanation:

Recession is a time of slow economic activity.Businesses decrease production,unemployment rises and many consumers have less to spend.

Answer:

The answer is A. $5,784,000

Explanation:

[(1.08)/(1.11)] -1 = -3.6%

Thus one year forward rate is 0.60*[1 +(0.036)] = $5784

$5784 * 10 000 000= $5,784,000

Answer:

(C) target market

Explanation:

The group of people for which a product is designed and aimed to is the product's target market. In this case, Topik is a product that aims to sell to blue-collar workers who earn less than $30,000 per year, are divorced, and who like to think of themselves as weekend athletes, which is the product's target market.

The answer is (C).

Final answer:

The manufacturer of Topik considers blue-collar workers earning less than $30,000 per year, who are divorced, and fancy themselves as weekend athletes, as its target market option C.

Explanation:

The manufacturer of Topik, which is a product used to make thinning hair appear thicker, considers the group of blue-collar workers earning less than $30,000 per year, who are divorced, and like to think of themselves as weekend athletes to be its target market. A target market is a specific group of consumers at which a company aims its products and services. Understanding the target market is crucial for effective marketing strategies and product positioning.

Answer:

Goodwill impairment occurs when a company decides to pay more than book value for the acquisition of an asset.

An impairment is recognized as a loss on the income statement and as a reduction in the goodwill account. The amount of the loss is the difference between the current fair market value of the asset and its carrying value or amount.

Explanation:

Final answer:

A goodwill impairment loss is recognized when the carrying amount of goodwill is greater than its fair value, usually during an annual test by the company following IFRS or GAAP standards.

Explanation:

A goodwill impairment loss is recognized when the carrying amount of goodwill exceeds its fair value. This typically occurs during a company's annual impairment test, which is a requirement by accounting standards such as the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) in the United States.

Under these standards, companies are required to assess whether there is any indication that goodwill might be impaired. If the carrying value of a reporting unit, including goodwill, exceeds its fair value, the company must recognize an impairment loss. The loss is calculated as the difference between the carrying value and the fair value of the goodwill.

Goodwill impairment testing and loss recognition is a complex financial process involving valuation assessments and judgment calls by management, often assisted by valuation professionals. It is an important aspect of financial reporting, as it can have a significant impact on a company's financial statements and indicate underlying business issues.

Answer:

True

Explanation:

Since the overall inflation is 3%, a rise in income of 3% is necessary to balance off the rise in inflation.

Answer:

In a single index model:

ri - rf = α i + β i (r M - rf ) + e i

Equivalently, using excess returns:

R i = α i + β i R M + e i

The variance of the rate of return can be decomposed into the components:

The variance due to the common market factor

Bi^2stdvm^2

The variance due to firm specific unanticipated events

STDV^2(ei)

In this model

Cov(ri,rj) =BiBjSTDV

The number of parameter estimates is:

n = 60 estimates of the mean E(ri )

n = 60 estimates of the sensitivity coefficient β i

n = 60 estimates of the firm-specific variance σ2(ei )

1 estimate of the market mean E(rM )

1 estimate of the market variance

Therefore, in total, 182 estimates.

The single index model reduces the total number of required estimates from 1,890 to 182. In general, the number of parameter estimates is reduced from:

(n^2 +3n / 2) to (3n+2)

To optimize a portfolio with 60 stocks, 1890 estimates of expected returns, variances, and covariances are required. However, if a single-index model is assumed, only 121 estimates are needed. Portfolio diversification is crucial in optimizing returns while minimizing risk.

To construct a mean-variance efficient portfolio with 60 securities, there are three types of estimations needed: expected returns, variances, and covariances. The number of expected returns estimates matches the number of securities, thus we need 60 estimates for the expected returns. For variances, we also need 60 estimates, as there is one variance per stock. The covariance estimates, however, are required for each pair of stocks. In a portfolio of 60 stocks, the number of unique pairs can be calculated using the combination formula C(n, 2) = n(n-1)/2, where 'n' is the number of stocks. Therefore, we need 60(60-1)/2 = 1770 covariance estimates. In total, optimizing this portfolio requires 60 (expected returns) + 60 (variances) + 1770 (covariances) = 1890 estimates.

If we assume that stock market returns follow a single-index structure, the calculations simplify. In a single-index model, each stock's return is related to the return of a common index, and the unique risk for each stock. Hence, each security would require one estimate for sensitivity to the index (beta), one estimate for the expected return of the index, and one estimate for the individual stock's variance not explained by the index (unique or idiosyncratic variance). Therefore, 60 beta estimates, one index return estimate, and 60 unique variance estimates are needed, totaling to 121 estimates when the single-index model is applied.

Investing in a diversified portfolio is a fundamental principle of Optimal Portfolio Theory to minimize risk and optimize returns.

Answer:

ROE = 6.25%

ROA = 3.57%

Explanation:

Sales = 50 million

Net Profit margin = 5%

Net profit = 50 million x 5% = 2.5 million

Total Assets = Total Equity + Total Liabilities

Total Assets = 40 million + 30 million = 70 million

Return on Equity = Net Profit / Total equity

Return on Equity = $2.5 million / $40 million = 0.0625 = 6.25%

Return on Assets = Net profit / total Asset

Return on Assets = 2.5 million / 70 million = 0.0357 = 3.57%

Inc.’s ROE would be approximately 6.25%, while the ROA would be about 3.57%. This is calculated by finding the net income first and then using appropriate formulas for ROE and ROA.

The net income of Inc. can be calculated by multiplying its net profit margin of 5% with its sales of $50 million. Hence, the net income would be $2.5 million (0.05 * 50 million).

The Return on Equity (ROE) is calculated by dividing the net income by the book value of equity. Therefore, ROE would be 0.0625 or 6.25% (2.5 million / 40 million).

The Return on Assets (ROA) is calculated by dividing the net income by total assets. The total assets can be calculated by adding the book value of equity and total liabilities. Hence, total assets amount to $70 million (40 million + 30 million). The ROA hence would be approximately 0.0357 or 3.57% (2.5 million / 70 million).

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Answer:

-Price elasticity of demand (PED )= 0.38

-The PED is less than one, therefore the demand is price inelastic.

Explanation:

Price elasticity of demand (PED) is the degree of responsiveness of quantity demanded to a unit change in the price of the product all other things being equal. This index measures the corresponding magnitude  by which quantity demand will increase, for example, if the price reduces by a given %.

Price elasticity of demand Index is interpreted as follows:

if PED greater than 1, product is elastic

if PED less that 1, product is inelastic

PED is very useful in pricing policy. For example, a product that is price elastic will accrue more revenue if the seller reduces its price and vice versa

The price elasticity of demand for a product can be computed as follows:

PED = % change in qty DD/ % change in price

So we can compute the PED for Duffy-Deno as follows:

   PED    =  3.8%/10%    

The PED is less than one, therefore the demand is price inelastic.

The elasticity of demand for broadband access capacity for firms is -0.38. Because the absolute value is less than 1, the demand is considered inelastic.

Elasticity of demand is calculated as the percentage change in quantity demanded divided by the percentage change in price. Here, the price of broadband access increased by 10% and the quantity demanded decreased by 3.8%. This gives an elasticity of -3.8% / 10% = -0.38. Demand is considered inelastic if the absolute value is less than 1. Hence, the demand for broadband access capacity for firms is inelastic.

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Answer:

service cost:   41,800

period cost:   20,590

Explanation:

delivery service cost: those who are related to the deliveries

Indirect materials                                 8,400

Depreciation on delivery  equipment 11,200

Dispatcher's salary                               5,000

Gas and oil for delivery trucks            3,200

Driver's salaries                                 14,000  

Total:                                                    41,800

period cost:  those who can be linker directly or indirectly throught allocation of overhead into the delviery cost.

Repairs on office equipment         180

Office utilities                               1,490

Office supplies                               650

Property taxes on office  building 870  

Advertising                                   5,100

CEO's salary                               12,000

*Repairs delivery equipment          300    

Total:                                         20,590

While the repair are made on delivery equipment they cannot be linked to an specific delivery or allocated as they do not incease the capacity, this isn't maintenance this is repairs those, expense for the period.

Delivery service or product costs are those directly necessary for producing or delivering a product. In this case, these amount to $37,100. Period costs are those unrelated to production levels, totaling $25,290 in this scenario.

In accounting, delivery service costs (product costs) are the costs involved in producing or delivering a product, while period costs aren't directly tied to production – they're incurred regardless of production levels.

From the given expenses, the delivery service costs include indirect materials, driver's salaries, depreciation on delivery equipment, repairs on delivery equipment, and gas and oil for delivery trucks, totaling $8,400 + $14,000 + $11,200 + $300 + $3,200 = $37,100.

The period costs include the dispatcher's salary, office supplies, property taxes on the office building, office utilities, advertising, CEO's salary, and repairs on office equipment, totaling $5,100 + $650 + $870 + $1,490 + $5,000 + $12,000 + $180 = $25,290.

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Answer:

FALSE                                

Explanation:

Microeconomics refers to the branch of economics which examines the actions of persons and businesses in making choices about limited resource distribution and the relationships between these entities and industries.

Although microeconomics concentrates on companies and people, macroeconomics focuses on overall economic exercise, talking about issues of development, interest rates, and joblessness, and governmental policies on such concerns.

Thus, from the above we can conclude that the given statement is false.

Answer:

10%

Explanation:

Use future value formula

Future Value =  Present Value ((1+r)^n)

26,600 =  20,000 ((1+r)^3

26,600/20,000 = (1+r)^3

1.33 = (1+r)^3

1.33^1/3 = 1+r

1.0997 = 1+r

1.0997 - 1 = r

r = 0.997 = 9.97% = 10% (rounded of to the nearest whole percentage)

10%, interest rate, compounded annually, must Bill earn to accumulate enough to pay for the trip.

Given information:

Europe will commemorate their 40th birthday.

He recently got a $20,000 inheritance from an uncle, which he plans to use to finance the journey.

The holiday, according to Bill, will cost $26,600.

Future Value =  Present Value ([tex](1+r)^n[/tex]

26,600 =  20,000 × [tex](1+r)^3[/tex]

26,600/20,000 = [tex](1+r)^3[/tex]

1.33 = [tex](1+r)^3[/tex]

[tex]1.33^{1/3}[/tex] = 1 + r

1.0997 = 1 + r

1.0997 - 1 = r

compounded annually = 9.97%

10% rounded off to the nearest whole percentage

As a result, the significance of the interest rate, compounded annually, must Bill earn to accumulate enough to pay for the trip are the aforementioned.

Learn more about on compounded annually, here:

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Answer:

The correct answer is letter "A": positive externalities.

Explanation:

An Externality is a cost or benefit incurred or received by a third party who has no control over the factors that created the cost or benefit. Positive externalities occur when both at the private and social levels have a positive benefit from the consumption or production of a good.

Answer: c. a compensating wage differential

Explanation: since different jobs in the labour market are characterised by different wages, workers do have different preferences as do firms who employ these workers have different conditions wherein they work. Soft coal miners earned a higher hourly wage than other industrial workers of similar skill levels due to compensating wage differentials. This is the additional amount of income that a worker must be offered in order to motivate them to accept a given job (often undesirable and collectively known as nonwage characteristics of the job), relative to other jobs that the same worker could perform.

For unpleasant jobs, firms often offer higher wages in order to attract workers. The reverse is also true.

Answer:

The correct answer is letter "A": Evaluative criteria.

Explanation:

In Marketing, evaluative criteria are the set of features individuals use to compare one good or service from another. According to this approach, individuals tend to select other product than the one that was on their minds based on price or quality.

Criterion are the dimensions or attributes of a product used to compare different alternatives, including both physical and intangible aspects.

The dimensions or attributes of a product that are used to compare different alternatives are known as criterion. Criteria are essential as they provide a way to evaluate the quality of design, whether by comparing physical attributes like color, contrast, depth, texture, shape, and dimensions (height, width, length), or intangible aspects such as a guarantee of satisfaction, a reputation for high quality, and services like free delivery. These criteria help consumers and engineers focus on product attributes and make decisions regarding which products better solve their problems or meet their needs.

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Answer:

The correct option is A,free cash flow is $500 as shown by my calculation below.

Explanation:

The formula for free cash flows to firm is given as:

FCFF=EBIT(1-t)+D&A-change in net working capital-capex

EBIT is earnings before interest and tax

D is depreciation

A is amortization

Capex is capital expenditure

FCFF=3000(1-0.30)+400-2000

FCFF=$500

Answer:

A. business level strategies

Explanation:

Business level strategies -

It refers to the strategy taken by the business or organisation , in order to satisfy the needs of the human being , is referred to as business level strategies.

The method is adapted for the betterment of the business or firm , by making the consumers happy and satisfied.

Hence , from the given information of the question,

The correct option is  A. business level strategies .

Final answer:

The cost of renting tuxes for the Choral Society's formal can be expressed as a function of the number of tuxedos rented. The cost equation is $20 + $88x. To find the cost of renting two tuxes, substitute x = 2 into the equation. The variable cost is $88, the fixed cost is $20, and the marginal cost is $88.

Explanation:

The cost of renting tuxes for the Choral Society’s formal can be expressed as a function of the number of tuxedos rented, x. The cost equation can be written as:

Cost = $20 + $88x

a. To find the cost of renting two tuxes, substitute x = 2 into the equation:

Cost = $20 + $88(2) = $20 + $176 = $196

b. To find the cost of the second tux, substitute x = 2 into the equation:

Cost = $88(2) = $176

c. To find the cost of the tenth tux, substitute x = 10 into the equation:

Cost = $20 + $88(10) = $20 + $880 = $900

d. The variable cost in the equation is $88, as it depends on the number of tuxedos rented.

e. The fixed cost in the equation is $20, as it remains constant regardless of the number of tuxedos rented.

f. The marginal cost is the additional cost incurred by renting one more tuxedo. It can be calculated by finding the change in cost when x increases by 1:

Marginal Cost = Cost(x+1) - Cost(x)

Substitute x = 9 and x = 10 into the equation to find the marginal cost of the tenth tux:

Marginal Cost = (Cost(10+1) - Cost(10)) = (Cost(11) - Cost(10)) = ($20 + $88(11) - ($20 + $88(10)) = $20 + $968 - $900 = $88

Answer:

As it is said in the text, Learning Organizations are organization that enables people to build their knowledge and capacity.

Explanation:

A learning organization creates in people more value around their skills and motivates them. They are essential and the key to success. In order to build them there’s a huge need of having a training plan so people in it keep on studying and challenging theirselves. To track these trainings there must be an evaluation and monitoring plan so that we can be aware of the changes needed.

A learning organization consistently creates and acquires knowledge, transferring it among its members, and adapts behavior based on this new knowledge. The building of such an organization involves continual learning, nurturing collective aspiration, and creating an environment for learning. This concept is vital for organizational success.

A learning organization is a type of organization that constantly seeks to create, acquire, and transfer knowledge amongst its members, and can adapt its behavior in light of new knowledge. They are defined by their capability to nurture new and expansive ways of thinking and to set collective aspirations free, according to Peter Senge from MIT.

Building a learning organization requires a focus on encouraging continual learning, fostering abilities for employees to create the results they desire, nurturing collective aspiration, and fostering an environment where everyone is learning to learn together.

Learning organizations are vital because they foster an environment that encourages progressive learning and knowledge sharing, which are integral to the overall success of an organization.

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Answer:

(a) 5,000

(b) $100,000

Explanation:

(a) Break Even Point:

= Difference in Fixed Cost ÷ Difference in Variable Cost

= ($300,000 - $200,000) ÷ ($80 - $60)

= $100,000 ÷ $20

= 5,000

(b) If quantity produced are 10,000 units,

Total cost of first process:

= Fixed cost + Variable cost

= $300,000 + ($60 × 10,000)

= $300,000 + $600,000

= $900,000

Total cost of second process:

= Fixed cost + Variable cost

= $200,000 + ($80 × 10,000)

= $200,000 + $800,000

= $1,000,000

Therefore,

Difference in total cost:

= Total cost of second process - Total cost of first process

= $1,000,000 - $900,000

= $100,000