Answer:
Conversion Cost Equivalent units FIFO           39, 125
Explanation:
Beginning WIP           5,000 30% completed
transferred units       39,500 
ending WIP                 4,500  25% completed
<u>The equivalent units will be:</u>
the transferred units 
- complete portion for the beginning WIP
+ complete portion of the ending WIP
transferred out                      39,500
work in previous period
5,000 x 30% =                         (1,500)
worked but not complete
4,500 x 25% =                        <u>  1, 125 </u>   
Equivalent units FIFO           39, 125
 
        
             
        
        
        
100%Equity 
<span>---------------------------- </span>
<span>EBIT: $200,000 </span>
<span>Interest: $0 </span>
<span>Taxes: ($80,000) </span>
<span>EAT: $120,000 </span>
<span>Equity: $1,000,000 </span>
<span>ROE12.0% </span>
<span>50% Debt </span>
<span>-------------- </span>
<span>EBIT: $200,000 </span>
<span>Interest: ($40,000) </span>
<span>Taxes: ($64,000) </span>
<span>EAT: $96,000 </span>
<span>Equity: $500,000 </span>
<span>ROE: 19.2% </span>
<span>This is my thought and is contingent on interest expense being tax deductible to the corporation. </span>
<span>Under the equity scenario. Taxes are $80,000 or 40% of $200,000 which is 20% of the $1mm asset base. So the $120,000 earnings after tax divided by the $1mm base is 12% </span>
<span>With 50% leverage, you deduct $40,000 (8% of $500,000 financing) and taxes on remaining amount. The new equity base is smaller at $500,000 so the ROE is higher at 19.2%.</span>
        
             
        
        
        
Answer:
Deliberate level of risk management
Explanation:
Risk management can be defined as a process whereby situations or circumstances that can pose or cause risks to a firm or management operations is properly identified. 
Risk management also involves taking appropriate measures to prevent such risks from occurring or taking place.
Risk management also involves controlling or mitigating against any for of risks that may occur in the future.
Risk management includes the following steps:
a) Identify the risks
b) Assess the risks
c) Make decisions
d) Place appropriate controls in place 
e) Carry out adequate supervision.
Operational Risk Management has 3 levels and they are:
1) Deliberate Risk Management.
2) Time Critical Risk Management.
3) Strategic Risk Management.
 In the question above, using the marine corps planning process (mcpp) to produce an operations order (opord) is an example of Deliberate level of risk management.
Deliberate level of risk management can be defined as the risk management level that is carried out or well executed amongst a group of personnels.
It is the level of risk management that is carried out when we are trying to execute or carry out a particular project. 
 
        
             
        
        
        
Answer: All of these choices are correct.
Explanation:
 Tangible benefits are benefits that can easily be measured by an individual such as: cash and property while Intangible benefits are those benefits that can't easily be measured in units such as: security, experience, satisfaction.