An arithmetic logic unit is a digital circuit used to perform arithmetic and logic operations. It signifies the essential building block of the central processing unit of a computer. The modern central processing unit contain very powerful and complex arithmetic logic unit. In addition to arithmetic logic unit, modern central processing unit contain a control unit.
Answer:
30,154 units
Explanation:
In this question we use the formula of break-even point in unit sales which is shown below:
= (Fixed expenses) ÷ (Contribution margin per unit)
where,
Contribution margin per unit = Selling price per unit - Variable expense per unit
= $15 - $8.5
= $6.5
And, fixed cost is $196,000
Now put these values to the above formula
So, the value would equal to
= ($196,000) ÷ ($6.5)
= 30,154 units
Answer:
Discount on bonds issuance = $15750
Explanation:
A bond is issued at a discount when the issue price of the bond is less than the face value of the bond. This usually happens when the coupon rate paid by the bond is less than the market interest rate. To calculate the amount of discount on bonds issuance, we simply deduct the issue price from the face value of the bond. Thus,
Discount on Bonds = Face value - Issue price
As we know the face value of the bonds is $700000 and the issue price is $684250, we can calculate the discount on issuance to be,
Discount on bonds issuance = 700000 - 684250
Discount on bonds issuance = $15750
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