Answer:
  73,450  COGS
Explanation:
From the beginning inventory we add up purchase and freight cost and subtract the return made to the suplier and discount and allowance granted.
This will be the total cost available for sale. 
Then we subtract the ending inventory to get the COGS
   27,000 beginning inventory
+ 78,000 purchases
+      350 freight-in
-   3,900 return and allowance
<u>-   6,000 </u>discount  
  95,450   good available for sale
<u>- 22,000 </u>ending inventory
  73,450  COGS
The sales return impact the sales revenue not the COGS
 
        
             
        
        
        
Answer:
Contribution margin per unit: $42.9
Total contribution margin: $8,580
Explanation:
The contribution margin per unit is calculated by calculating the total contribution margin, which is basically the total sales, minus the costs of production, in this cae we have that we sold:
60 regular chairs
140 executive charis
Now the total in sales is:
Regular sales: $6,000
Executive chairs: $23,800
The variable cost of each is:
Regular chairs: $3720
Executive chairs: $17,500
We add up the sales and withdraw from it the total variable cost:
29,800-21,220=8,850
The total contribution margin is equal to $8850.
And the contribution margin per unit is given by dividing the total contribution margin by the number of units sold:
8850/200=  42.9
So the contribution margin per unit is 42.9 dollars.
 
        
             
        
        
        
Answer:
Sabbatical
Explanation:
a period of paid leave granted to a university teacher or other worker for study or travel, traditionally one year for every seven years worked.
 
        
             
        
        
        
Answer:
Correct option is D.
<u>End of the month after the quarter.</u>
Explanation:
FUTA taxes must be paid quarterly by the last day of the month following the end of the calendar quarter. 
- April 30th
- July 31st
- October 31st
- January 31st
 
        
             
        
        
        
"A delicious hot pizza, delivered promptly to your door" is also known as domino's slogan in order to attract more clients or that is to increase the target market.