Answer: d. is not deductible.
Explanation: Annuity cancellation is possible before the specified term of the contract which may occur due to poor performance or other needs best known to the holder of the contract. However, when cancellation clause of an annuity is triggered, the holder may have to bear with losses arising from the cancellation in the form of Fall in the net asset value at the time, that is if the net asset value is lower than the cost basis, this is classed as ordinary and is deductible. However, the insurer also charges a non-deductible surrender charge upon cancellation.
Answer:
Total allocated costs= $7,784.21
Explanation:
<u>To allocate overhead to Product U94W, we need to use the following formula:</u>
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
Assembling products= 8.90*389= $3,462.1
Processing customer orders= 31.23*53= $1,655.19
Setting up batches= 43.72*61= $2,666.92
Total allocated costs= $7,784.21
Answer:
$1,035.71
Explanation:
first we must determine the annual interest = face value x coupon rate = $1,000 x 7.25% = $72.50
now to determine the approximate market value = annual interest / market interest rate = $72.50 / 7% = $1,035.71
since the market rate is lower than the coupon rate, you can sell your bond at a premium
Answer:
The first place to post the flyer will be <u>Children Day Care Centers
</u>
Second will be near <u>ponds, lakes</u> where people tend to go for swimming
Third will be at the <u>schools and hospitals</u>
Fourth will be at <u>indoor / swimming pool</u> for general public and professional swimmers
Explanation:
Children Day Care Centers:
Kids who attend day care centers, including diaper aged kids and people who take care of the day care kids are more like prone to infection. Especially, when parents of infected kids leave their kids in the day care where rest of the kids attend. Kids have weak immune system and they get easily affected by Cryptosporidium.
Ponds, Lakes, Indoor swimming pool
Backpackers, hikers & campers use the lakes and ponds for bathing, swimming etc., are exposed to Cryptosporidium infection as they end to consume unfiltered and untreated water
Schools and Hospitals
Kids, infants and pregnant women are more like to get seriously ill due to weak immune system which may lead to dehydration leading to diarrhea, as they tend to contact infected people.
