Answer:
Product and mass customization.
Explanation:
In Financial accounting, fixed cost can be defined as predetermined expenses in a business that remain constant for a specific period of time regardless of the quantity of production or level of outputs. Some examples of fixed costs in business are loan payments, employee salary, depreciation, rent, insurance, lease, utilities etc.
On the other hand, variable costs can be defined as expenses that are not constant and as such usually change directly and are proportional to various changes in business activities. Some examples of variable costs are taxes, direct labor, sales commissions, raw materials, operational expenses etc.
High fixed costs and low variable costs are typical of product and mass customization.
Hence, the high fixed costs are usually a determinant for pricing a product that aren't produced in mass because to break even, businesses would need to rake in more revenues to meet the the increasing (high) fixed costs.
<em>However, when this products are manufactured in mass, this would help to cut or lower down the total cost of production. </em>
according experienced exporters suggest that the only way to select a middleman is: to personally talk to ultimate consumers to find whom they consider to be the best distributors.
The main consumers are plant-eating herbivores. Caterpillars, insects, grasshoppers, termites, and hummingbirds are all examples of primary consumers, as they only eat autotrophs (plants). There are major consumers who are called specialists because they eat only one type of producer.
Herbivores — animals that eat only plants — consume plants for energy. Herbivores cannot produce their own energy and are called consumers. Herbivores feed only on producers and are therefore primary consumers at the second trophic level of the food chain.
A consumer is any individual or group that purchases or uses goods or services solely for their personal use and not for manufacture or resale. They are the end users of the distribution chain.
Learn more about consumers here
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Answer:
I can help you but documents is not available
Answer:
Gain from the sale of this machine = $54
Explanation:
Sales price for the equipment = $497
Carrying amount of the equipment = $443
Lease term = 1 year
Estimated remaining useful life = 10 years
This is a type of Sale and lease back transaction. It is not a capital lease as the lease term (1 year) is not for the major period of remaining useful life (10 years) of equipment. No consideration will be given to annual lease payment and all the gain will be recognized immediately without deferment.
Gain from the sale of this machine = Sales price for the equipment - Carrying amount of the equipment
= $497 - $443
= $54.