Answer:
D. decline
Explanation:
Based on the information provided within the question it can be said that the vinyl records in this scenario seem to be in the decline stage of the product life cycle. This stage refers to when a product has already peaked in performance and sales begin to fall and production will ultimately come to a halt. This is what is happening to the LP stores since digital downloads have taken over and the only people buying LP's now are die-hard consumers.
Income <span>will be the same under both variable and absorption costing</span> when there is zero beginning inventory and all inventory units produced are sold.
Variable costing fluctuates based on level of output while adsorption costing is when manufacturing costs are absorbed by the amount produced. When everything is sold and no inventory is being held, both will be zero since there is nothing to sell or have on hand.
Based on accounting principles, an accumulated deficit means a company has "<u>accumulated more net losses than net income."</u>
This is because the accumulated deficit is generally considered to be a "<u>negative retained earnings balance."</u>
In other words, accumulated deficit is the total summation of the losses and dividends paid by a company that supersedes the profits gained by the company.
Hence, in this case, it is concluded that the correct answer is option B. "<u>accumulated more net losses than net income."</u>
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Answer: Contrast
Explanation:
Contrast error is a type of rating error whereby how a target person is evaluated in a group is dependent and affected by how others perform in that group.
Contrast error is used in appraising the performance of an individual and the rating of a candidate will be affected by how the person before him or her was rated. Based on the question, Juan was rated below average because the person before him was given an exceptional rating.