Option D, Both A & C
Explanation:
A company invested $400,000 in a technology that reduced the overall costs of production by reducing their cost per unit from $2 to $1.85 . Later, a manager has an opportunity to outsource production to another company at a cost per unit of $1.75 . If you are the manager, you should consider the $400,000 as a sunk cost, not relevant to the decision and should ignore the $400,000 fixed cost.
Sunk cost is the cost which is already incurred in past and does not have any significance in decision making.
A sunk cost is already incurred in the fields of economy and business decision-making and can not be recovered. Sunk costs are contrasted with future costs, which can be avoided if measures are taken.
Answer: You shouldn't dwell on any negatives and weakness because you want to be truthful but also not show that you cant compose yourself and then it shows that your unable to service the job correctly.
Explanation:
Some of the key environmental variables are market fluctuations, changes in government policy, inflation, and technology and economical factors. The impact of these changes on the HRM function may either be positive or negative depending on the type of changes.
The HRM function cannot perform its duty in a vacuum. There are a number of environmental factors that affect HRM. The factors that are of primary importance that affect working are economic conditions, labor markets, laws and regulations, and labor unions. Other factors may be the political changes and the environmental changes that take place.
The environmental variables can be broadly divided into technological, cultural, political, social, and legal factors. While these external factors' influences are often outside the HRM's control the HRM is required to address their effect on the organization and its goals. Some of the other factors can be ethical and global factors.
Learn more about key environmental variables here:
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Answer:
30.26%
Explanation:
Return on equity measures how profitable a business is, when compared to it's equity.
Return on equity is computed as;
= Net income / Shareholder's equity
Where,
Shareholder's equity = Company's assets - Debts
= $114,900,000 / ($730,200,000 - $350,496,000)
= $114,900,000 / $379,704,000
= 30.26%
The entry to record the issuance includes a debit to Cash for $139,875 (or par of $150,000 x 0.9325=139,875), a debit to Discount on Bonds Payable for $10,125 (or par value of $150,000 - issue price of $139,875), and a credit to Bonds Payable for $150,000 (the par <span>value).
</span>Amount repaid = Interest payments of $105,000
20 x ($150,000 x 7% x ½)) = $105,000 + $150,000 (par value paid at maturity)= $255,000
Total bond interest expense = $255,000 – $139,875 = $115,125
