Answer:
Option B. Units completed and transferred to finished goods
&
Option C. Units in ending work in process inventory
Explanation:
The reason is that the Equivalent units of Production that include number of units that would have been completed if all the efforts required were applied to the product completion which are the products started and finished during the period. The definition clearly states that the units considered would be the one that are shifted to finished goods from work in progress state in the current year or the one which is at work in progress state.
In the nutshell, the only units that would be considered in the assignment of the cost in the Step 4 will be either Work in Progress (Option C) or the Finished Goods that is shifted to Work in Progress (Option B).
Answer:
The correct answer is C. Consolidated Omnibus Budget Reconciliation Act.
Explanation:
COBRA stands for the Consolidated Omnibus Budget Reconciliation Act. This law guarantees employees the right to make payments for group medical insurance in order to maintain the insurance they would otherwise lose after:
- The reduction of your work hours.
- Leave the job.
- Job loss
Most people can keep insurance for up to 18 months. Some people may be able to keep it for a few months longer than that.
Answer:
The correct answer is letter "B": franchising.
Explanation:
A Franchise is a business where one person, the <em>franchisee</em>, gains access to the proprietary knowledge, processes, and trademarks of a <em>franchisor</em>. In return for a royalty, the franchisee acquires the right to market a product or service under an existing brand name.
The customer is already familiar with the brand, so there is no need to invest additional resources to promote the product.
Answer:
(D) He should include a timeframe.
Explanation:
A concrete mapping of his goal in a timeframe is all Mohammed needs to make his goal SMART (Specific, Measurable, Achievable, Realistic, and Timely).
Since Mohammed is someone who has a strong educational and professional background regarding his goal, then the goal automatically becomes realistic and achievable. On the other hand, it is also specific, since he clearly states his desired position (he emphasizes the job of marketing department manager instead of simply stating he wants a promotion).
Since his goal is a discrete (not continuous) event, the Measurable characteristic is somewhat irrelevant.
All that is left for him to do is to state by which point in time he wants to achieve that goal (e.g. in five years' time).
