Answer:
C) Supply chain management system
Explanation:
Supply Chain Management (SCM) includes all processes that transform raw materials into final products in order to maximize customer value and gain a competitive advantage in the marketplace. SCM covers everything from production to product development to the information systems needed for the best management.
The supply chain cycle of Wal-Mart includes procurement, manufacturing, distribution, retailing. As a retailer, Wal-Mart has to source its products from vendors domestically and globally, this creates a more effective supply chain that allows for lower prices.
Answer:
B. $300,000
Explanation:
The computation of the reduction of retained earning amount is shown below:
= Number of shares of common stock × stock dividend percentage × market value
= 1,000,000 shares × 6% × $5
= $300,000
Since the dividend amount is adjusted while computing the ending balance of retained earning balance and the same is to be considered in the computation part.
All other information which is given is not relevant. Hence, ignored it
Answer:
D. He has a long term liability.
Explanation:
Answer:
The effect that will happen on the net income is an increase in $6,000.
Explanation:
For this product, we have:
Price: $90.
Variable cost: $28
Allocated fixed cost: $18
There is an opportunity to sell 3,000 units at $30, and the firm has excess capacity.
As the allocated fixed cost only counts for the existing level of production (before accepting the 3,000 additional units), they don't matter in the decision.
With excess capacity, the firm only incurs in the variable cost of $28 per unit. If the price is $30, the variation in the net income will be:

The effect that will happen on the net income is an increase in $6,000.