They look scared and like they don’t wanna be there
        
                    
             
        
        
        
Answer: The <em>manufacturing costs don't include selling expenses related to goods manufactured during the period.</em>
Explanation:
Manufacturing costs by definition are the sum total of direct labour (labour charges paid for production), direct material (raw material expenses paid for producing the goods) and manufacturing overheads (other manufacturing expenses like fuel charges and accounting costs for recording manufacturing  processes etc). These costs are calculated for work in progress and finished goods. 
Thus manufacturing costs= Direct Labour + Direct Material + Manufacturing Overheads.
So, thereby looking at the options <em>manufacturing costs don't include selling expenses related to goods manufactured during the period.</em>
 
        
             
        
        
        
Answer:
 $33,600
Explanation:
The computation is shown below:
But first we have to determined the following things 
Depreciation rate 
= 1 ÷ useful life 
= 1 ÷ 10
= 0.1
It is double-declining so the rate is also double i.e. 0.20
Now in the first year, the depreciation expense is 
= $40,000 × 0.20
= $8,000
Now in the second year, the depreciation is 
= ($40,000 - $8,000) × 0.20
= $25,600
So, the accumulated depreciation at the end of 2019 is 
= $8,000 + $25,600
= $33,600
Here the residual value is not relevant. hence, ignored it 
 
        
             
        
        
        
<span>Entrepreneurs are considered to be both spark plugs and catalysts of the free enterprise economy because of a number of reasons. Everybody benefits and profits when an entrepreneur becomes successful. When an entrepreneur opens his or her search for profits, the effects would be a chain of events where new products, greater competition, more production, higher quality, and lower prices for consumers can be observed. An entrepreneur is said to be a spark plug in the free-market for there is that vision of providing a product or a service that people are willing to pay for, combined with the ability to produce that product or service at a cost below the market sales price which propels him/her to take action. Capitalism will not work if it were not for the entrepreneurs who take the risks and start the businesses that produce the goods and services we all enjoy.</span>
        
             
        
        
        
Answer:
Bethesda Biosys
Issue of an IPO:
Net proceeds for the issuer is $82 million, if all the 4 million shares are bought by investors.
Explanation:
a) Calculations:
The spread is $4.5 (18% of $25) per share, since average selling price is $25.
Therefore, the net proceed per share is $20.50 ($25 - 4.50).
And the Total Net Proceeds = $82 million ($20.50 * 4 million), assuming that all four million shares were bought by the public.
Note that the question did not provide the necessary information to make the final decision.
b) During the issue of securities, especially an IPO, underwriters, such as investment banks, pay an issuing company for the securities and then sell the securities to the public.  There is always a difference per share price that they are willing to pay the issuer and what they will collect from the investing public.  That difference is called the underwriting spread or simply the spread.
c) Best-Efforts Basis: According to investopedia.com, underwriting on best-effort basis is "an agreement between an underwriter and an issuer in which the underwriter agrees to place as much of an offering with investors as possible, but is not responsible for any portion of the offering it fails to sell."