Answer: Option B
Explanation: In simple words, current liabilities refers to the obligations and promises that an entity has to pay within a year. These liabilities usually arise due to the need of an organisation to fulfill their short term requirements to operate the business efficiently.
These liabilities are of critical in nature as they directly affects the liquidity of the business. In the given case, sales tax payable is the only obligation that must be fulfilled with a year. Hence it is a current liability.
Answer:
ROA = 6.6%
ROE 14.52%
Explanation:
profit margin = net income / sale = 12%
assets turn over = sales / assets = 0.55
equity mutiplier = assets / equity = 2.2
ROE = return on equity = net income / equity
ROA = return on equity = net income / assets
we use the fraction properties to get ROE and ROA

ROA = 6.6%
We apply the same property to get ROE

ROE = 14.52%
Answer:
5,409 books
Explanation:
to calculate break even point in units we can use the following formula:
break even point in units = total fixed costs / contribution margin per unit
- total fixed costs = $53,000
- contribution margin per unit = sales price - variable costs = $12 - $2.20 = $9.80
break even point in units = $53,000 / $9,80 = 5,408.16 ≈ 5,409 books
in $, that would equal = 5,409 books x $12 per book = $64,908
Answer:
c) finish-to-start; start-to-start
Explanation:
Project dependencies are the time relationships between a predecessor and a successor in project management. In other words, these dependencies describe which activity among the two needs to start earlier or later and when it needs to start or finish compared to the other one.
The most common type of dependency in all projects (no matter the nature or industry) is the finish-to-start one, where the activity A needs to be completed before activity B starts, e.g. base nail polish has to be put before the top coat gets put on the nails.
The second most common type of dependency is the<em> start-to-star</em>t one, where two activities need to start at the same time. This is common for activities where synchronization is paramount.
Answer:
The delivery cycle time was 26.9
Explanation:
The delivery cycle time is computed as:
Delivery cycle time = Wait time + Throughput time
where
Wait time is 13.6
The formula for computing the throughput time is as:
Throughput time = Move time + Process time + Queue time + Inspection time
where
Move time is 3.3
Process time is 2.7
Queue time is 7.0
Inspection time is 0.3
Putting values above:
Throughput time = 3.3 + 2.7 + 7.0 + 0.3
Throughput time = 13.3
Now, putting both the values above:
Delivery cycle time = 13.6 + 13.3
Delivery cycle time = 26.9