Answer:
 -$264,000
Explanation:
The net cash flows from investing activities for the year is presented below
Cash flow from investing activities 
Purchase of equipment  -$260,000 
Proceeds from the sale of equipment $87,000 
Purchase of land -$91,000
Net cash flow used by investing activities  -$264,000
The purchase is a cash outflow so it would be shown in a minus sign whereas sales is a cash inflow so it would be added
 
        
             
        
        
        
Most time, the students who choose to attend a technical school will likely go to work in the trade.
<h3>What is a 
technical school?</h3>
This refers to the schools are also known as technical colleges or institutes and offer an education that prepares students for a specific trade or career.
Most time, its issues a certification after studying a course that teaches certain education courses based on an occupational skill.
Among the options, the students who choose to attend a technical school will likely go to work in the trade.
Therefore, the Option A is correct.
Read more about technical school
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Answer:
Explanation:
Budgeted direct cost rate= budgeted direct cost/professional labor hours available =97500/1500=$65 per labor hour
Budgeted indirect cost rate= Budgeted indirect cost/ professional labor hours = 2475000/45000= $55
Job R:
Direct cost:
Job R - 120H*65=7800
Add: Indirect cost:
120H* 55=6600
TOTAL R JOB=14400
Job P:
DC:
Job P - 160H*65=10400
IC:
160H*55=8800
TOTAL P JOB=19200 
 
        
             
        
        
        
Answer:
3.6%
Explanation:
The formula to compute the unemployment rate is shown below:
Unemployment rate = (Number of Unemployed workers) ÷ (Total labor force) × 100
where,  
Number of unemployed workers = 3 million 
And, The labor force = 80 million + 3 million = 83 million
Now the unemployment rate is 
= (3 million) ÷ (83 million)
= 3.6%