Answer:
The cost of goods available for sale is $74100.
Explanation:
The cost of goods available for sale is the total cost of the inventory that a business has available during a period of time for sale. The cost of goods available for sale is calculated by adding the beginning inventory with the cost of goods purchased.
The cost of goods purchased during the year = 60400 - 3000 - 1100 + 600 = $56900
The cost of goods available for sale = Beginning inventory + cost of goods purchased
The cost of goods available for sale =  17200 + 56900 = $74100
 
        
             
        
        
        
Answer:
The answer is D
Explanation:
Product A is a variable cost because variable cost(inputs) increases(decreases) with increase (decrease) units(output).
Whereas for product B;
Though, fixed cost is fixed across all units of output but as the total output increases, the average fixed cost decreases because the same amount of fixed costs now cover a larger number of output produced.
 
        
             
        
        
        
Answer:
Production for the third quarter   159,500
Explanation:
Sales for the period           161,000
Desired ending inventory    4,600
Total production needs     165,600
Beginning Inventory             (6,100)
Production for the third quarter   159,500
The sales for the period and the desired ending inventory are the total units we need for the quarted.
the beginning inventory reduces the production because are units we already have
 
        
             
        
        
        
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