Answer:
Answer is option c.
Default Risk and Liquidity Risk
Explanation:
- Default risk - because AAA and BBB differ in credit quality
- Liquidity risk - because BBB could potentially have lower liquidity than AAA bond (more stable and could be more traded)
Solution :
1. Allocation on the basis of 
LX EX
Direct Material 125000 90000
Direct
cost 90000 60000
Manufacturing overhead

(202500/5000 x 2000) (202500/5000 x 3000)
Total cost 296000 271500
Units produced 50 30
Cost per unit 5920 9050
2. Allocation on the basis of
:
LX EX
Direct Material 125000 90000
Direct labor cost 90000 60000
Manufacturing overhead 121500 81000
(202500/150000 x 90000) (202500/150000 x 60000)
Total cost 336500 231000
Units produced 50 30
Cost per unit 6730 7700
3. Allocation on the basis of 
LX EX
Direct Material 125000 90000
Direct labor cost 90000 60000
Manufacturing overhead 112500 90000
(202500/2700 x 1500) (202500/2700 x 1200)
Total cost 327500 240000
Units produced 50 30
Cost per unit 6550 8000
Proration occurs because it is impossible to accurately estimate the future overhead costs and production activity; it is either the overhead is over applied or under applied. The variance will have to be adjusted for at the end of the financial year.
Is the simple desire to help one another
Answer:
The value of the tracking signal as of the end of December is 8.
Explanation:
month actual forecast forecast RSFE absolute MAD Tracking signal
sales sales error error
May 105 102 3 3 3 3 1
june 78 104 -26 -23 -26 -11.5 2
july 108 101 7 -16 7 -5.33333 3
august 112 104 8 -8 8 -2 4
sep 108 104 4 -4 4 -0.8 5
oct 110 104 6 2 6 -0.6667 -3
nov 125 105 20 22 20 3.142857143 7
dec 125 109 16 38 16 4.75 8