I think that the answer would be 30% of the fixed costs for $60,300 plus $3800=64,100  ie including the loss which would be saved if the mountain bike business was eliminated. The $3800 represents the operating loss for the mountain bike business.
        
             
        
        
        
The academic career to become a school counsellor can be either bachelor in Psychology, Education or any other related field. This is because of these academic tracks deals and interacts with people. School counsellors need to be open and ready to interact with students, teachers and parents.
        
                    
             
        
        
        
True, West African countries borrowed money fro the World Bank and the International Monetary Fund. West African countries are developing economies which similar to other developing economies in Africa and the rest of the world have taken loans and development funds from the IMF and the World Bank. 
        
                    
             
        
        
        
Answer:
 A MS Excel file is attached for the Journal general , please find it.
Explanation:
Entries to be Journalized
Date                Account                    DR.          Cr. 
March 24         Cash                   $26,000     
                         Owner's Capital                  $26,000
September 8   Cash                   $6,500     
                         Account receivable           $6,500
 
        
             
        
        
        
Answer:
J = 0.422
K = 0.58
Explanation:
When a portfolio is said to have risk that is equal to market, this means that the beta is equal to 1. 
Let us define the weight of stock J = x
Let us define the Weight of stock K = (1-x)
To get the The Beta of portfolio = (x*1.26) + ((1-x)*0.81) = 1
When we open the brackets,
1.26x + 0.81 - .81x = 1
1.26x-0.81x = 1-0.81
0.45x = 0.19
To get x we divide through by 0.45
X = 0.422
Therefore the Weight of stock J = 0.422
Then the Weight of stock K = 1 - 0.422 = 0.578
Approximately 0.58