Answer: $12,000
Explanation:
Only the $12,000 will be reported in Statement of Activities ( the financial statement used to report revenues and expenses for governmental and business-type activities) as a change in net position for business-type activities.
Why? 
The Water Entreprise Fund is the only listed fund type listed that would fall under BUSINESS TYPE because it is an ENTREPRISE Fund. The Motor Pool Internal Service falls under GOVERNMENT ACTIVITIES and the Pension Find is only displayed in the Fund Financial Statements. 
Because the Water Entreprise Fund is the only fund here concerned with BUSINESS TYPE activities, it's rise by $12,000 is what will be reported as the Net Change. 
 
        
             
        
        
        
Answer:
The variable cost per unit is $1.54
Explanation:
Variable costs are those cost which vary with the change in production of units means higher the production higher cost and lower production will result in lower cost e.g Material cost, labor cost etc.
On the other hand fixed cost the cost which does not vary with the production of units. It is fixed no matter what is the level of production.
According to given data:
Total Cost = $500,000
Fixed Cost = $260,000
Variable cost = Total cost - fixed cost
Variable cost = $500,000  $260,000
Variable cost = $240,000
Number of units = 156,000
Variable cost per unit = $240,000 / 156,000 = $1.54 per unit
 
        
             
        
        
        
<span>A "hypothesis" is a prediction stated in a way that permits it to be tested.
Hypothesis refers to a particular statement of prediction. It depicts in concrete (instead of theoretical) terms what you expect will occur in your investigation. Not all examinations have hypotheses. Some of the time an investigation is intended to be exploratory. There is no formal hypothesis, and maybe the reason for the investigation is to investigate some territory all the more completely keeping in mind the end goal to build up some particular theory or forecast that can be tried in future research. A solitary report may have one or numerous hypotheses.
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It says that managers don't have to play a leading role under certain conditions.
<u>Explanation:
</u>
Leadership Substitute: 
A characteristic of a delegate or a circumstance or condition in which leadership works in place of a leader, inappropriate in leadership. All Leaders of an organization can sometimes work very well without a director controlling the management.
The most important aspects of a company are effective leadership, many experts agree. But sometimes it's not necessary to have leadership.  
For example, Raj is a father and that he wants his daughter to do her work. Raj knows he can usually make his daughter do things if he gives her an exchange piece of candy. 
However, it's the day after Halloween in this scenario but she already has chocolates. In this respect, Raj's power of leadership has been eliminated, since the normally used award is not effective.
 
        
             
        
        
        
Answer:
The most likely factor that this department store company would have considered in discontinuing its credit card operations is the issue of bad debt.
Bad debt may likely have prevented them from making the required profit to cater for the needs of the company such as payment of salaries and purchase of goods which if not treated may lead to the collapse of the company.