The break-even point is the sales level at which the total sales revenue is the same as the total costs.
What is break-even point?
The break-even point for any company is the point at which its total sales revenue is the same as its total costs( i.e. total variable costs plus overheads).
At the break-even point. the firm in question makes neither gain nor loss, in that it is only able to recover all of its costs, which is an indication that the business would soon be able to make profits because it has been able to move the point of losses to the point zero profit.
It is incorrect to calculate break-even point as costs of goods being equal other expenses, the revenue has not been considered.
Also, when total sales is the same fixed costs, only fixed costs have been recovered, the variable costs are still outstanding, the same applies to the situation where the total sales is the same as the variable costs, the fixed costs have also not been recovered.
Overall, at breakeven point, total sales equate total costs, all costs, hence, the option(a) is correct.
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Answer and Explanation:
A)Purchase Returned and
Allowance – Deducted
(B) Purchase Discounts – Deducted (C) Freight – in – Added
The cost of goods purchased is the net cost of merchandise purchased. The calculate cost of goods purchased, we add freight to the initial purchase cost and then subtract Purchase returns and allowances and Purchase discounts. Cost of goods purchased is set against gross sales to determine profit.
increase the output by one-unit so it will increase the firm's profit.
Due to the fact ems employees are frequently uncovered to each acute and continual stressors, cumulative pressure control can be useful to address on-the-process experiences.
Cumulative pressure is a commonplace revel in for folks that work in chronically stressful conditions. It effects from an accumulation of diverse stress factors such as heavy workload, terrible communications, multiple frustrations, managing situations in which you experience powerlessness, and the incapacity to relax or loosen up.
At the same time as many stressors are generally isolated occurrences, cumulative strain takes place while several extended concerns – consisting of persistent illness, death of a cherished one, and the uncertainty of a pandemic – pile up with no recuperation or resolution in sight.
Signs and symptoms of cumulative pressure:
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Answer:
Creditor beneficiary
Explanation:
The first contract is between Claudia and Clifford, in which Clifford is the debtor to the creditor Claudia.
This means that Claudia holds a legal contractual right to receive a payment from Clifford.
Now there is a second contract between Claudia and Friendly Paving Co. this is basically the agreement to install driveway. For this Claudia has to pay to Friendly Paving Co.
For this if she transfers her right of receiving the payment from Clifford towards Friendly Paving co. then she announces Friendly Paving Co. to be a creditor beneficiary.