Answer: $54,000
Explanation:
Referring to the data regarding store operation given above, difference between cash receipt and cash disbursement for December could be calculated as follows;
December Cash receipt = (340,000*20%+320,000*80%) = 324,000
November Purchases = (340,000 × 75%)+(320,000 × 75% × 60%) - 153,000 = 246,000
December Cash payment = 246,000 +240,000 = 270,000
The difference between cash receipts and cash disbursement for December = 324,000 - 270,000 = 54,000
 
        
                    
             
        
        
        
Answer:
A- A change in the technology used by firms.
Explanation:
A change in technology can affect the demand of products and services.  It can lead to the increased demand for a certain product, reducing the demand for an older product. 
With the use of technology to upgrade products and services, demand curves will continually shift, according to preferences of customers.
Technology could be used by firms to produce upgrades and newer variations of products at more favorable prices for customers  than existing products. This leads to competition and the demand for the newer device goes up since people see the new product as 'getting more for less'. A good example is computers and tablets. Tablets which could match up with the work of computers were produced at lower prices. This shifted the demand towards tablets, making computers more obsolete. 
 
        
             
        
        
        
Answer:
Capitalized value = $188000
Explanation:
Land should be capitalized by fair market value of share exchanged less any recovery of scrap as land will be developed for future plant.
Fair value of shares = $50*4000 = $200000
Less: value of scrap = $12000
Capitalized value = $188000
 
        
             
        
        
        
Answer: The correct option is B. Compute the costs per equivalent unit of production is the step that must be taken at the end of the costing process.
Explanation: In order to calculate the cost per unit, we must know the costs and the equivalent units first.