Answer:
COGS= $854,000
Explanation:
Giving the following information:
the cost of goods manufactured, $866,000
beginning finished goods inventory, $252,000
and ending finished goods inventory, $264,000
To calculate the cost of goods sold, we need to use the following formula:
COGS= beginning finished inventory + cost of goods manufactured - ending finished inventory
COGS= 252,000 + 866,000 - 264,000= $854,000
 
        
             
        
        
        
Answer:
A is the correct option
Explanation:
Revenue or income is recognized based on accrual concept of accounting where revenue or income is recognized when earned and expenses when incurred not when received or paid in  cash.
As a result,on the 31st December Clarion Corp. has earned two months' interest on the 6-month certificate of deposit as it has invested for two months.
The correct option is A,Clarion recognizes interest revenue on 31st December ,2015 only.
It is also important to note that the since 2015 came to end the fraction of interest revenue relating to  year 2015 needs to be recognized by debiting accrued income account and crediting investment on the face of the income statement
 
        
             
        
        
        
Considering the situation described in the question, the phrase that exemplified the situation is "disparate impact."
This is because the disparate impact is a phenomenon or situation that occurs when some policies or decisions are made in a neutral sense. 
However, the effect of such policy appears to affect a certain set of people, thereby appearing as if it is discrimination.
In other words, a disparate impact is a form of unintentional discrimination that is originally established as impartial policies or regulations that are made generally but whose effects appear to affect a certain set of people.
In this case, the policy made by Sentinals FC on hiring new players affects a certain set of people.
Hence, in this case, it is concluded that the correct answer is "disparate impact."
Learn more here: brainly.com/question/20510564
 
        
             
        
        
        
Answer:
closest to: B) $7777
Explanation:
NPV ( net presetn value) cashflow - investment
<u>cost savings present value (ordinary annuity):</u>
 
  
C   $8,500
time         5 years
rate  0.12
 
  
PV	$30,640.5977  
salvage value present value:
  
  
 Salvage  $2,000  
 time   5
 rate  0.12
  
  
 PV   1,134.85  
NPV: 30,640.60 + 1,134.85  - 24,000 = 7,775.45