Answer and Explanation:
The preparation of the contribution margin income statement for the year is presented below:
Sales (45,000 units × $16 per unit) $720,000
Less: variable cost (45,000 units × $180,000 ÷ 30,000 units) -$270,000
Contribution margin $450,000
Less: fixed cost -$300,000
Net operating income $150,000
The new and innovative ways for CPG companies to gather consumer data is through digital consulting, that is, surveys, monitoring of advertising, clicks and company engagement in the digital environment.
A CPG company is one that manufactures products that are regularly consumed, such as food, medicine, hygiene products, so its main objective is to maximize sales and reach the greatest number of consumers.
To achieve this goal, the company must develop a marketing strategy focused on the profile of its potential audience, their desires and needs.
Digital channels are a means of delivering focused advertising that allows the collection of relevant data to profile the consumer according to:
- Demographic data
- Geographic data
- Consumer interest
- Product research
Therefore, digital consulting is a strategy for monitoring and developing a marketing strategy focused on consumer data that will help a company to generate value, competitiveness and market positioning.
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Answer:
The correct option is 4
Explanation:
Weighted average shares outstanding, is the term which is described as the number of company shares evaluated after the adjustment for the variations in the share capital through the reporting year.
The shares of the company which are outstanding will not be constant and might change or vary through various times through the period.
While computing the weighted average of the shares outstanding, when the stock dividend happen, the extra shares are taken as outstanding at the starting of the earliest period.
In a database context, a form is a window or screen that contains numerous fields, or spaces to enter data. Each field holds a field label so that any user who views the form gets an idea of its contents. A form is more user friendly than generating queries to create tables and insert data into fields.
Answer: Encumbrance
Explanation: The commitment made by a governmental unit to buy some product for use in administration is recorded in the general fund as an encumbrance which is defined as an interest, right, burden or liability that must be carried. As such, an encumbrance ensures that there will be enough funds available for the payment of certain governmental obligations and commonly refers to restricted funds in the general fund account.