Answer:
$42,480
Explanation:
Given that,
Value of bonds = $800,000
Interest rate = 10%
Selling price of bond (Book value) = $708,000
Priced to yield = 12%
The semi-annual yield is calculated as follows:
= 12% / 2 (because the interest is payable semiannually on June 30 and December 31)
= 6%
Therefore, the semi-annual bond interest expense:
= Selling price of bond × semi-annual yield
= $708,000 × 6%
= $42,480
Hence, the Blair should report bond interest expense for the six months ended June 30, 2021 in the amount of $42,480.
But the actual cash paid for the interest expense will be:
= (Value of bonds × Interest rate on bonds)
= [$800,000 × (10%/2)]
= $800,000 × 5%
= $40,000
So, the amortization for bond discount is the difference between actual cash paid and bond interest expense:
= $42,480 - $40,000
= $2,480
The highest level of message AWARENESS that can be reached with the UNIVERSITY STUDENT based on a selection(s) of POSITIONING messages is 50%.
<h3>What is positioning messages?</h3>
Positioning messages can be defined as message that contain detailed and concise information about how a product are and how such product tend to meet customers expectations or needs.
Positioning messages as well help to described how a product are including the satisfaction or benefit a consumer can derive from the product.
Therefore based on a selection(s) of POSITIONING messages is 50%.
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Solution:
Single factory overhead amount: the amount at which plant overheads or processing overheads are assigned to goods is referred to as single plant overhead rate.
Formula to measure a single plant-wide overhead rate:
Single plant-wide overhead rate :
Different development team overhead rate: this distribution system describes the various divisions engaged in the manufacturing cycle. Factory overheads are assigned to goods on the basis of the overhead cost for each of the manufacturing units.
Formula for calculating various output department overhead:
Multiple production department overhead rate:
For calculate: single plant-wide overhead rate use direct working hours (DLH) as the allocation basis, and measure factory overhead.
Using DLH as the allocation basis to measure a single plant-wide overhead limit.
Single plant-wide overhead rate :
= 
For calculate: single plant-wide overhead rate use direct working hours (DLH) as the allocation basis, and measure factory overhead.
Using DLH as the allocation basis to measure a single plant-wide overhead limit.
It is called networking.
Networking is the informal social exchange of information and ideas between people who share a profession or a common interest. Networking frequently begins with a single point of commonality.
Networking is making use of personal, commercial, academic, or family relationships to help with a job hunt, attain career objectives, learn more about your industry, or another sector in which you'd like to work. Networking might help you learn about career prospects or gain access to a firm one want to work for.
Therefore, the answer is networking.
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The correct answer is A) alignment.
After spending months finalizing a marketing plan, the lead marketing manager presents it to the entire company. It soon becomes clear that the budget given in the plan is far lower than the marketing team had determined it would need. This mistake is likely a result of a lack of alignment.
This means that the marketing manager did not respect the parameters originally indicated. His numbers did not align with the necessities of the plan, which means that he did not take into consideration some important factors that at the end, affected the end result of the budget.
