Answer:
$510,130
Explanation:
Costs can be classified into two categories: Product Costs and Period Costs. Product costs are the manufacturing costs that are incurred in the production of goods and services. Under absorption costing, product costs include direct materials, direct labor, indirect materials, indirect labor, and other factory overhead. These costs are capitalized and expensed out when related goods and services are sold out.
On the other hand, period costs are selling & administrative expenses. These costs are never capitalized and expensed out in the statement of profit or loss as soon as incurred. Examples of period costs are advertisement expenses, depreciation expenses (not related to factory), sales commissions, administrative salaries and wages.
<u>Calculation of Period Costs</u>
Advertising costs $12,000
CEO's salary 460,000
Delivery vehicle depreciation 1,230
Administrative wages and salaries 36,900
Total Period Costs $510,130
Answer:
new beta of the portfolio= 1.235
so correct option is b. 1.235
Explanation:
given data
investment = $10,000
common stocks = 20
total investment = $200,000
portfolio beta = 1.2
sell one stocks beta = 0.7
sell = $10,000
purchase another stocks beta = 1.4
to find out
What will be the beta of the new portfolio
solution
we first find increment in beta that is express as
increment in beta = investment × ( purchase stocks beta - sell stocks beta) ÷ total investment .............................1
put here value we get
increment in beta = 
increment in beta = 0.035
so
new beta of the portfolio will be
new beta of the portfolio = 1.2 + 0.035
new beta of the portfolio= 1.235
so correct option is b. 1.235
Answer:
$1,389,375
Explanation:
Data provided as per the question:-
Product per unit = $195
Current sales = 42,300 units
Break-even sales = 35,175 units
The computation of margin of safety in dollars is shown below:-
Margin of safety (in units) = Total sales - Break-even sales
= 42,300 - 35,175
=7,125 units
Margin of safety (in dollars) = Margin of safety × Product per unit
=(7,125 × $195)
= $1,389,375
Answer:
overcome the challenge of deciding about further enlargement
Explanation:
The World Trade Organization main goal is to eliminate both tariff and non-tarrif barriers in world trade. It has 164 members states, and has been largely successful in this goal.
These achievements, as well as the achievements of other multilateral trade agreements help the European Union overcome debates about further enlargement and integration because not only do they lay the foundation for future economic integration, but also they represent empirical evidence that proves that economic integration is largely benefitial to signing countries.