Answer:
a. $103,400
Explanation:
As we know that
Cost of goods sold = Beginning inventory + purchases - ending inventory 
And,  
Gross profit = Sales revenue - cost of goods sold 
Since in the question it is given that
The ending inventory and beginning inventory had been overstated by $11,200 and $6,600 respectively
Since overstatement in the initial inventory raises the cost of the goods sold and decreases by that amount the gross profit & net income
And, overstatement in ending inventory reduced cost of goods sold and raised gross profit & net income by that amount.
So for overstated ending inventory the amount should be deducted and for overstated beginning inventory the condition would be reverse
So, the correct amount is 
= incorrect pretax net income + overstatement in beginning inventory - overstatement in ending inventory
= $108,000 + $6,600 - $11,200
= $103,400
 
        
             
        
        
        
Inventions usually start out with a small idea. Just like the story for honey bunches of oats, his daughter smiled because she knew he was up to something (and they never ever knew they would become very famous with their cereal). 
Since many people are dying from diseases, you could make an invention that rates how close you are to get that disease. It could warn you on when you might get it (for example, it tells you that a person behind you has a flu, so make sure to stay away from that person.). 
It would be called 'The-World-Is-Healthy' because it would decrease the spread of disease. 
That would change the world. 
        
                    
             
        
        
        
Answer:
I think option D is correct
 
        
             
        
        
        
Answer:
Answer : Average Marginal Cost, Marginal Cost = $2
The total cost per hour of the janitorial service firm = $32 
Explanation:
The janitorial firm only uses labour as an input to clean offices and there are no fixed costs. This implies that the total cost is only the variable cost.
Each worker can clean 4 offices in an hour, therefore the output of each labour is 4units per office cleaned. The price/wages paid to each worker isb $8 per hour.
The total cost per hour of the janitorial service firm is $8x4 = $32 (wxq)
Now to clean one more office, the time required will be 15minuites, because each worker can clean 4 offices in an hour. To clean one more office , each worker will be paid $2($8/4)
The variable cost/total cost, average variable cost and the marginal cost of cleaning one more office will be
Variable cost =w.q = 2q
Average Variable Cost = VC/q = 2q/q = $2
sine the marginal cost also varies directly as the average marginal cost , the Marginal Cost is $2