Answer:
d. positive; exceeds
Explanation:
Unemployment rate refers to the percentage of the total labor force in an economy, who are unemployed but seeking to be gainfully employed. The unemployment rate is divided into various types, these include;
I. Cyclical unemployment rate (CU).
II. Frictional unemployment rate (FU).
III. Structural unemployment rate (SU).
IV. Actual unemployment rate (AU).
V. Natural Rate of Unemployment (NU).
Cyclical unemployment can be defined as a type of unemployment which is typically related to changes in the business, economy or industry cycle such as recession, governmental policies etc.
Mathematically, cyclical unemployment is given by the formula;

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The trough of a business cycle refers to the stage where decline (fall) in business activities ends and transit into expansion i.e the business moves from a decline (fall) to an expansion (rise).
Hence, at the trough of the business cycle, cyclical unemployment is positive and the actual unemployment rate exceeds the natural rate of unemployment because there's an increase in the level of output or productivity.
Answer:
market net operating profit per square foot = $8.80
Explanation:
total investment = $145 per square foot
the investor requires a 6% rate of return = $145 x 6% = $8.70 per square foot
total revenue per square foot = $11
proportional market vacancy and credit loss = $11 x 5% = ($0.55)
<u>other expenses = $11 x 15% = ($1.65) </u>
market net operating profit per square foot = $8.80
The project should be carried out since the net operating profit is larger than the investor's required rate of return.
Answer:
The impact of eliminating the backpack division
Particulars Amount
Decrease in contribution margin $480,500 ($950500-$470,000)
<u>Decrease in Expenses:</u>
Fixed expenses <u>$208,800 </u> ($70522,000*40%)
Decrease in Net operating income <u>$271,700</u> (Financial disadvantage)
Answer:
b. Cost of Goods Sold, Work-in-Process Inventory, and Finished-Goods Inventory.
Explanation:
Whenever manufacturing overheads are prorated and under-applied or over-applied, then they are charged to inventory or cost which includes overheads as part of it.
As for instance, raw material inventory do not include any overheads, it is just the purchase price of inventory, as no work is performed on it.
Cost of goods sold, includes all the cost incurred to sale the good, from acquiring raw material to converting finished goods, and then adding the sales expense the goods are sold.
Finished goods include every material and overhead to convert the item into finished state and usable state.
Work in process is half way completed, or the percentage prescribed and includes raw material, includes overheads, but the product is somewhere more than raw inventory and less than finished good.
Therefore, correct option is:
b.
The answer is D. Cash float. At the start of every shift in the retail business your register should always start with a specific amount in it and that amount depends on your place of employment