Solution:
Given information:
The fixed operating costs are$430,000.
The variable costs per unit are $2.95.
The selling price of the product is $4.50.
Calculation of the break-even point:
The formula to calculate the break-even point is:
Break-even point = Fixed costs / Selling price per unit -Variable costs per unit
= 430,000 / 4.50 - 2.95
= 430,000 / 1.55 = 277,419
Substitute $430,000 for the fixed costs, $2
Answer:
E
Explanation:
Controlling is not closely related to the four functions of management. Planning, organizing, leading, and motivating are all functions of management. Being controlling is not an aspect of being a successful manager.
Answer:
C. Productivity increases.
Explanation:
Technology is the application of skills, knowledge which could be scientifically in solving problems, it can be in production of good and services.
Technology brings about automation, it saves time and provide efficiency in operation.
It should be noted that Productivity increases is an advantage of utilizing technology all over the world.
Answer:
The depreciation is $52,500
Explanation:
The formula to compute the depreciation under the straight-line method is shown below:
= 
= 
= $52,500
Under the straight-line method, the depreciation expense should be the same for the remaining useful life. Life of the equipment or machine should always be expressed in years, not in hours.
So, these usage of hours should be ignored.
Answer:
a. $2,200,000
Explanation:
We solve considering the inventory identity:


the difference during the year means the difference between ending and beginning inventory was of 200,000
So we plug that into the formula and solve

Purchase 2,200,000