In a decision to either sell as is or process a product further, joint costs are considered irrelevant and process further costs are considered relevant.
The decision of whether to sell the product right away or wait to sell it in order to earn more money. Although we think that growing the business's income is great, we also need to make sure that the costs associated with the growth will be met. We must contrast the profit margin between selling now and selling later because additional processes will demand more resources and expenses.
Additionally, we need to make an effort to maximise the return on our investment. Additional processes might need more money spent on equipment. These factors require us to apply the sell or process further technique in order to choose the best course of action.
Typically, this scenario occurs in a joint product where one or more outputs can be generated and produce additional revenue. The joint products are produced at the same cost up until the point where they are divided and further sold or processed. Although the products can be sold at the split point, there are instances when continuing developing them is more profitable.
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Jeffries Corporation's Operating Income from the two products is <em>A. $35,000.</em>
The operating income is the difference between the revenue and operating costs (variable and fixed costs).
Data and Calculations:
Product A Product B Total
Revenue $18.00 $21.00
Variable cost 14.00 13.00
Contribution $4.00 $8.00
Fixed costs $143,000
Total sales units 35,600
Sales mix 3 1 4
Sales units 26,700 8,900 35,600
Total contribution$106,800 $71,200 $178,000
Total fixed costs 143,000
Operating income $35,000
Thus, the operating income is $35,000.
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Answer:
Forget that you’re up there not to promote how wonderful you are, but to provide value to the audience.
Lose focus of what the audience needs from you. One way: Before you start talking, ask, “What do you hope to learn/achieve from this meeting?”
Fail to set objectives. Even if you don’t share them with participants, know what you want to achieve.
Proceed without a plan (also known as an agenda). Whatever you call it, it’s a map for how your session is going to go.
Wing it. Preparation is everything. Unless you’re an improv master, you have to figure out what you’re going to do, in what order and for how long. And almost everyone needs to practice.
Jump from point to point in a disorganized way. See #4 and #6.
Answer:
The answer is incubation process of creativity
Explanation:
This example shows an individual in the stage of the creative process called incubation. Because it is related to her intuition and insights about what she knows and intents to her presentation.
Given that Terin's employees have set their objectives in the company, the next thing that Terin expects from these employees would be to develop action plans.
Option D is the correct answer to this question. The action plans are sets of strategies that the employees have laid out that would help them to achieve their goals and objectives.
In order to do this, they have to make up lists of the things that they want to achieve in the firm and also list the strategies that they would employee to achieve them.
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