Answer:
Break Even Point
In Units = 2,000 units
In value = $80,000
Explanation:
Break even Point = 
When we use contribution per unit, we get the break even point in units sales.
When we use the contribution margin as a percentage of sales we get break even sales in value.
Contribution per unit = $20
Contribution margin in percentage = $20/$40 = 50%
Therefore, Break even Point in units = 
Break even units = 2,000
Break Even Point in value = 
Sales to be made in value at break even = $80,000
Answer:
inventory impairment/cost of good sold (p/l) $500
Explanation:
IAS 2 requires that inventory be initially recognized at cost including cost of purchase and other necessary cost incurred in getting the inventory to the location where it becomes available for sale.
Subsequently, the item of inventory is carried at the lower of cost or net realizable value (NRV).
Quantity Unit Cost Unit NRV Lower of cost/NRV Amount
Model A 100 $100 $ 120 $100 $10,000
Model B 50 $50 $ 40 $40 $2,000
Model C 20 $200 $210 $200 $4,000
Adjustment required = 50 ($50 - $40)
=$500
This posted as
Debit inventory impairment/cost of good sold (p/l) $500
Credit Inventory account $500
Answer:
d. Special damages
Explanation:
Special damages -
It refers to as a some particular type of damages that occurs because of the violation of some contract or rule , is referred to as a special damage .
In case the rule is not followed or the contracted is violated , then special damages are applied .
All the covers for the special dam,age is pre- decided and is mentioned in the contract .
Hence , from the given scenario of the question ,
The correct answer is d. special damages .
The answer is Guido D'Arezzo. He was the creator of the modern staff, he had used yellow and red lines to indicate pitches in the staff. In the modern era, these yellow and red lines were removed but still followed D'Arezzo's modern musical staff. Aside from the musical notation, D'Arezzo is also known for his text called "Micrologus"
If the internal rate of return is used as the discount rate in the net present value calculations, the net present value will be equal to zero. The internal rate of return (IRR) is a financial analysis metric used to estimate the profitability of potential investments.
The IRR calculations use the same formula as NPV calculations. Keep in mind that the IRR is not the project's actual the dollar value. The annual return is what brings the NPV to zero. The IRR is calculated in the same way as net present value (NPV), except that it sets NPV to zero.
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