Answer:
Most of the question is missing, so I looked for a similar one and found the attached image. 
CPI = (current year price × base year quantity) / (base year price × Base year quantity) 
CPI for bread in current year = [($1.50 × 2,000) / ($1 × 2,000)] x 100 = 150
CPI for laptops in current year = [($1,500 × 100) / ($2,000 × 100)] x 100 = 75
CPI for movies in current year = [($7 × 50) / ($5 × 50)] x 100 = 140
CPI for current year = (CPI for bread x weight of bread) + (CPI of laptops x weight of laptops) + (CPI of movies x weight of movies) = (150 x $2,250/$227,530) + (75 x$225,000/$227,530) + (140 x $280/$227,530) = 1.48 + 74.17 + 0.17 =75.82
 
        
             
        
        
        
Answer:
The cash payments for Finch Company in the month of June is $185,600. 
Explanation:
Cash payment : Cash payment is that payment which is deals only in cash or the payment is only paid in cash. 
So, 
To compute the cash payment for June month, the following things is need to be considered. 
1. Manufacturing cost of April and May 
All other cost like - insurance cost, property tax is not need to be considered because it is not related to may month. 
So, 
= 3÷4 of May month + 1÷4 of April month 
= 3÷4 × $195,200 + 1÷4 × $156,800
= $146,400 + $39,200
= $185,600
Hence,  The cash payments for Finch Company in the month of June is $185,600. 
 
        
             
        
        
        
Answer:
(d)$105,000.
Explanation:
Since the book value is more than the generated future cash flows so book value cannot be recovered. In this case, the generated future cash flows are ignored  
In this scenario, we compare the values between book value and the fair value of machinery, the difference would be the loss on impairment of the asset
In mathematically,  
= Book value of machinery - fair value of machinery
= $520,000 - $415,000
= $105,000