Answer: Option B, D , E
Explanation: In simple words, goods which are not used in the production of other goods rather consumed by the individual to satisfy current wants is called consumer goods. 
So, form the above explanation we can conclude that a chocolate bar and a golf ball are consumer goods among all options.
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B. A ski lift will be used continuously by the owner for its business operation. Hence, not a consumer good.
D. A shopping mall cannot be considered a good. It is a fixed asset to the entity owning it. Hence, not a consumer good.
E. A train will continuously used by the organisation owning it for its business purpose. Hence , not a consumer good. 
 
        
             
        
        
        
Internal growth rate is calculated by dividing retained earnings by total assets. 
Retained earnings is calculated by subtracting dividends from net income
So: Retained earnings would be 12,493 - (12,493 X .4)
Then to find internal growth rate take your retained earning from above and divide by total assets (the total on the balance sheet : 106,900). 
 
        
             
        
        
        
Answer:
6,000 units 
Explanation:
We know that
Break even point in units = (Fixed expenses ) ÷ (Contribution margin per unit)  
where,  
Contribution margin per unit = Selling price per unit - Variable expense per unit 
The selling price would be
= $500 - $500 × 4%
= $500 - $20
= $480
And, the Variable expense per unit is $350
So, the contribution margin per unit would be 
= $480 - $350
= $130
So, the break even point in  unit should be
= $780,000 ÷ $130 per units
= 6,000 units 
 
        
             
        
        
        
Answer:
Beranek Corp. should borrow $288,000 to achieve the target debt ratio.
Explanation:
40% of debt-to-asset ratio means that 40% of the assets should be Financed with debt and the remaining with equity. We have $720,000 worth of assets, simply multiply it with 40% and you will get the amount the needs to be borrowed. 
If you have any queries about double entries of all this scenario, do leave a comment, I'll be pleased to help you.
Thank you!
 
        
             
        
        
        
Answer:
The total direct materials cost variance is $3,790 favorable
Explanation:
The computation of the total direct materials cost variance is shown below:
Total direct materials cost variance = Actual cost - standard cost 
where, 
Actual cost is $267,790
And, the standard cost = Actual finished units produced × Direct materials standard 
= 22,000 × $12
= $264,000
Now put these values to the above formula  
So, the value would equal to
= $267,790 - $264,000
= $3,790 favorable