Answer:
73,450 COGS
Explanation:
From the beginning inventory we add up purchase and freight cost and subtract the return made to the suplier and discount and allowance granted.
This will be the total cost available for sale.
Then we subtract the ending inventory to get the COGS
27,000 beginning inventory
+ 78,000 purchases
+ 350 freight-in
- 3,900 return and allowance
<u>- 6,000 </u>discount
95,450 good available for sale
<u>- 22,000 </u>ending inventory
73,450 COGS
The sales return impact the sales revenue not the COGS
We, consumers, favor products or services that perform well or prefer the "<u>performance attributes</u>" of what we want to consume. This feature is most, if not all, customers prefer.
The dimension of the utility function for the customer is the performance attributes of a product, good or service. Performance quality, attributes and characteristics distinguish the goods or services from those of rival brands or businesses, which the buyer may find to be very important.
If we ask a firm what their product or service is to be given and we can relate to its features or performance characteristics, the strategic activities correspond to the performance attributes subcomponent of the market utility function.
Find out what appeal is a creative strategy that elaborates on product or service attributes or benefits: brainly.com/question/28348246
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Answer:
$3,176 , it's two months of interests $1,588 + $1,588
Explanation:
If the company paid each month 1/12 of capital plus interest it means that it's necessary to deduct the total amount of interests paid each month.
The company paid $25,588 and the monthly capital it's $24,000, therefore the company paid on interest an amount of $1,588 each month.
The issue of a one year installment note means that the company repay the principal to the lender in a series of periodic payments, in this case each month pay principal plus interests
In the income statement we have to applied the accrual criteria which means that the company only recognize the interest paid in the past months, November and December.
Answer: will be above the coupon rate
Explanation:
The Coupon rate is a fixed rate that a bond issuer pays to it's bond holders. The <em>Current Yield</em> however is calculated by dividing the Coupon payment by the Price of the bond.
When Market interest rises above the Coupon Rate, the price of the bond decreases in the market and vice versa.
Because the price of the bond is now less and it is the divisor of the Coupon rate to get the Yield, it will give a higher percentage which will be more than the Coupon rate.
Answer:
D. measures the degree to which one input can be substituted for another, output held constant.
Explanation:
Marginal Rate of Technical Substitution is the rate at which producer gives up one input, in exchange of other input, maintaining the same output level.
So implicatively, it denotes the degree to which one input can be substituted for another, output held constant.
MRTS (K,L) = MP L / MP K = w / r ; Where :-
K = Capital, L = Labour, MP L = Marginal Productivity of Labour, MP K = Marginal Productivity of Capital, w = Wages, r = Rent
MRTS is diminishing, because of decreasing marginal productivities of factor inputs.
