Answer:
69.17%
Explanation:
The capacity utilization rate measures how much actual output is being produced compared to the maximum output capability of the factory or machine, or in this case, the most efficient output.
It is calculated by dividing current output by maximum possible output = 13,280 units / 19,200 units = 0.6917 x 100 = 69.17%. It is generally shown as a percentage.
In this case, we are not using the total potential output (23,000 units) because the most efficient level is lower (19,200 units) and should generate higher profits.
Answer:
D. 50,000
Explanation:
Units started and completed=50000-5000=45000
Ending work in process= 5000
Equivalent units of material= 50000
State General Sales Tax is regressive.
<h3>What is a regressive tax?</h3>
A tax that is administered equally and is regressive takes a bigger percentage of revenue from low-income earners than it does from high-income earners. It is opposed to a progressive tax, which levies higher rates against high-income taxpayers.
Because it is imposed consistently in all circumstances, regardless of the taxpayer, a regressive tax has a greater negative impact on low-income individuals than on high-income individuals. Taxing everyone the same may be fair in some circumstances, but it is viewed as unfair in others. Because of this, the majority of income tax systems use a progressive schedule that taxes high earnings at a higher percentage rate than low earners, while other types of taxes are imposed consistently. Although the United States has a progressive tax system for income tax, which means that people with higher incomes pay a higher percentage of taxes each year compared to people with lower incomes, we do pay other levies that are regarded as regressive taxes. State sales taxes, user fees, and to a certain extent, property taxes are a few of them.
Thus, it is the General sales tax that is also considered a Regressive Tax.
For more information on regressive tax, refer to the given link:
brainly.com/question/9373731
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The answer is Contracts setting the price and date
for a commodity acquisition are transportable. A commodity commodities contract is an arrangement
to buy or sell a prearranged amount of a commodity at an exact
price on a specific date in the future. Buyers use such agreements to avoid the risks related
with the price variations of a futures fundamental
product or raw material.
Answer: Decrease in fixed costs
Explanation:
When using the tax-shield approach, the relevant method of calculating operating cashflow is;
= (Sales - Cash Costs) * (1 - tax rate ) + (Depreciation * tax)
Looking at the formula it can be inferred that if fixed costs (part of cash costs) were to decrease, the cash from sales would be higher and would therefore result in an increased operating cashflow for the company.
