Answer:
B. $14,600
Explanation:
The annual cash inflows associated with the machine can be found by the following expression, where 'r' is the company's discount rate of 12% and 'n' is the useful life of the equipment of 18 years:

Annual cash inflows are $14,600.
 
        
             
        
        
        
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To be able to fix the thing that are broken and to communicate with each other
        
             
        
        
        
Answer:
b. When using ABC for service industries, special methods must be used to identify cost pools and cost drivers due to the unique nature of the services offered.
Explanation:
The cost pool method are the same we should look for activities which add value to the product to provide a more accurate product costing.
In cases of services the company will also determinate activities considering this premise therefore, there is no especial nature to offer to the client.
 
        
             
        
        
        
Answer:
Explanation:
The preparation of the 2021 EPS presentation for the Esposito Import Company is shown below:
Income from continuing operations                           $7 million
Less: Loss from discontinued operations                  ($1.4 million)
Net income                                                   $5.6 million
Now the earning per share would be
Earning per share = (Net income) ÷ (Number of shares)
                               = ($5.6 million) ÷ (1 million shares)
                               = $5.6 per share