Answer:
Instructions are below.
Explanation:
Giving the following information:
Fixed costs= $240,000
Unitary variable cost= $1.97
Selling price per unit= $4.97.
First, we need to calculate the break-even point in units:
Break-even point in units= fixed costs/ contribution margin per unit
Break-even point in units= 240,000 / (4.97 - 1.97)
Break-even point in units= 80,000 units
<u>The break-even point analysis provides information regarding the number of units to be sold to cover for the fixed and variable costs.</u>
If the forecasted sales are 120,000, this means that the company will cover costs and make a profit. The margin of safety is 40,000 units.
Option C, Increase the training of his employees.
<u>Explanation:
</u>
Human capital is the investment which the company has in its workers form. It takes into consideration the added value of employees ' knowledge, skills, and experience. An individual on the workforce or through learning acquires the skills. The added capabilities raise Human resources.
The notion of human capital acknowledges that the value that they add to the company and all kinds of employees is different. The value of a worker's human capital is different from that of a senior management's human capital.
The HR department of a company is responsible for managing human capital.
Technology wise: Apple or Microsoft
Food wise: McDonalds or KFC
Answer:
$1,004,000.
Explanation:
We have been given that Blake and Matthew are partners who agree that Blake will receive a $100,000 salary allowance and that any remaining income or loss will be shared equally.
Matthew’s capital account is credited for $2,000 as his share of the net income in a given period.
Since both partners will get equal part of remaining income or loss, so Blake will get $2,000 as his share of the net income.
Total net income for the period would be Blake's salary allowance plus amount shared in both persons of net income.
Therefore, the total net income of the partnership in that period would be $1,004,000.
