Answer:
$45,100
Explanation:
Cash flows from operating activities:
Net income $48,000
Adjustments to reconcile net cash flows
from operating activities: ($2,900)
+ depreciation expense $3,900
- gain on sale of equipment ($4,500)
- increase in accounts receivable ($4,100)
<u>+ decrease in inventory $1,800 </u>
Net cash flow from operating activities $45,100
the gain on sale of equipment (or any other productive asset) is included in the cash flows from investing activities, that is why they must be decreased from operating activities.
How to assess the behavior of consumers Facial expressions can be used to gauge eating habits and consumer preferences. shopping behavior analysis. investigating customer behavior in a natural setting. study of neuromarketing.
Many things about a person's thoughts can be deduced from their facial expressions. Humans are capable of expressing their feelings both verbally and physically. Our body language can occasionally be a dead giveaway to the true emotions we are experiencing. Unconsciously, our eyes, lips that tremble a little, nose that wrinkles, etc., all convey our hidden feelings.
By observing one's facial expressions, one can determine their emotional condition. Even as children, a teacher's severe gaze was all it took to get us to straighten up and obey. Our face is a reflection of our innermost emotions. A small percentage of people have extremely expressive faces that reveal their entire emotional state.
Learn more about facial expressions here
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Answer:
Equivalent units of Material = 21000
Equivalent units of Labor = 21750
Explanation:
Under the FIFO method, inventory which is purchased and/or processed at the beginning should be sold first and the closing and/or latest inventory remains to be sold for later sales. As far as process costing is concerned it's a costing method used to assign costs to units produced mostly of a similar nature. So the question is asking for the equivalent units for direct material and labor. Equivalent units are amount of partial units produced which are expressed in terms of fully completed units.
On the ending WIP inventory and units started & completed 100% material has been consumed so the equivalent units of direct material would be the total of beginning and ending inventory, see as follows;
Equivalent units of Material = 15000 + 6000
EUM= 21000
Whereas for labor, beginning inventory, units started & completed and ending inventory has consumed 75%, 100% and 50% of labor respectively. Therefor, the equivalent units of labor are as follows;
Equivalent units of Labor = (5000× 75%) + 15000 + (6000× 50%)
Equivalent units of Labor = 21750
Brainstorming is the technique used to help groups generate multiple ideas and alternatives for solving problems.
This is usually through a group discussion where the members are asked to throughout a list of ideas and solutions and the group discusses them to find a good alternative.
In a dialog box, click A CONTROL to select one option from a group of options.
A dialog box is a window which allow users to perform a command, ask a question or provides user with information. A typical dialog box contains a group of controls which are necessary to set settings for a program.