A concept serves as an effort or strategy to achieve a goal or a solution to a problem that is not readily apparent.
What is a concept?
Concepts can be regarded as abstract ideas. they do serves as the fundamental building blocks in which principle lies on.
- It should be noted that it play important role in all aspects of cognition.
Therefore, concept is needed for thoughts and beliefs
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for Plato the correct answer is D. overtime (wages) paid to workers :)
Answer:
a) = 40660 units
b) = $335,445
c) = 58242 units
Explanation:
Lets summarize the information first,
F.C = $185,000
Direct Material (DM) = $3.20
Direct Labor (DL) = $6.00/hr or 6/12 = $0.5/product
Selling Price (SP) = $8.25
For a)
Break Even qty = F.C/Contribution Margin (CM)
CM = SP - (DM +DL per product) = 8.25 - (3.2 + 0.5) = $4.55
Break even qty = 185000 / 4.55 = 40659.3 or 40660 units
For b)
The break even qty does not change with sales so at 55000 units of sale the qty required for B.E is still 40660 units thus B.E Sales = 40660* 8.25
Break even sales = $335,445
For c)
This can be calculated by factoring target profit into the fixed costs so,
Quantity @ target profit = F.C + Target profit / C.M
So,
Quantity @ target profit = 185000 + 80000 / 4.55 = 58242 units rounded off.
Answer:
internal rate of return is 20.463%
Explanation:
given data
Year Cash Flow
1 $48,000
2 $46,000
3 $41,000
equipment cost = $95,000
to find out
Determine the internal rate of return
solution
we consider here internal rate of return is x
so we can say present value of inflows = present value of outflows
equate here
$95000 = 
solve it we get
x = 20.463 %
so internal rate of return is 20.463%
