The number of births in a population in a certain amount of time is the birth rate
        
                    
             
        
        
        
Total No of Units=12600+23400
=36000 units
Ski=12600/36000=35%
Snorkel=23400/36000=65%
 
        
             
        
        
        
Answer:
Case 1 = $9,420
Case 2 = 0
Explanation:
Determining the amount of impairment loss is given below:-
Case 1
Impairment loss = Amortized cost - Fair value
= $41,640 - $32,220
= $9,420
Case 2
Impairment loss = Amortized cost - Fair value
= 91,800 - $102,220
= 0
Since, the fair value is higher than Amortized cost so the value of Impairment loss in case 2 is 0.
 
        
             
        
        
        
Answer:
Controllable margin= $300,000
Controllable margin in %= 33.3%
Explanation:
Controllable margin is sales revenue less controllable variable costs and fixed cost.
Controllable margin= Sales revenue - controllable variable cost - controllable fixed costs
Controllable margin= contribution margin - fixed costs 
                                      = 500,000 - 200,000= 300,000
Controllable margin in %= 300,000/900,000 × 100 =33.3%
Controllable margin in %= 33.3
 
        
             
        
        
        
Answer:
a.Attending a movie
Explanation:
The opportunity cost is the cost or value or the item foregone. That is way opportunity cost is also known as alternative foregone. 
It is also known as the real cost. When the wants are listed in a scale of preference in the order of priority, the limited resources is used to satisfy the first item on the list while the next unfulfilled want is the opportunity cost.
Therefore, for John, the opportunity cost is attending the movie, option a.