Answer: may be determined by subtracting the total variable cost from either the total cost at the low or high activity level
Explanation: In using the high-low method, the fixed cost may be determined by subtracting the total variable cost from either the total cost at the low or high activity level. 
 
        
             
        
        
        
When workers refuse to work its called boycotting
        
             
        
        
        
Answer:
A. Landscape lawns produce positive externality. 
B. Sports vehicle generates a positive externality
C. Walk to work creates positive externality.
D. Cigarettes create a negative externality.
Explanation:
Positive externality occurs when society gets benefit from a persons act. Susan has created lawns near her house and there are beautiful flowers in the lawn. This will be relaxing for those who pass near by the lawns. There will be fresh air coming from the lawn and society will look pleasant. 
Negative externality is one in which society is harmed by the act of a person. This happens when Anita smokes at a bus stop. There are other travelers who will be present at the bus stop might be harmed from the smoke which arises from the cigarette. 
 
        
             
        
        
        
Answer:
Explanation:
May 3
Dr merchandise inventory 27,000
    Cr Cash 27,000
May 5
Dr Accounts receivable 19,500
     Cr Sales 19,500
May 5
Dr COGS 13,500
      Cr Merchandise inventory 13,500
May 7 
Dr Sales returns and allowances 1,950
      Cr Accounts receivable 1950
Dr Merchandise inventory 1350
      Cr COGS 1350
May 8 
Dr Sales returns and allowances 750
      Cr Accounts receivable 750
May 15
Dr Cash 16464
Dr Sales discount 336
     Cr Account receivable 16800
19500-1950-750 = 16800
16800*2% = 336