Answer:
The answer is EQUIVALENT UNITS (not included as an option).
Explanation:
Equivalent units are the complete units that could have been produced or manufactured during a period of time given the amount of manufacturing inputs (materials, labor) used.
For example, we have 100 nits that are 40% completed in relation to direct labor and direct materials, we could say that we have 40 equivalent units.
The way they will record the dividends if they use the fair value method vs. the equity method is A. They will report dividends as income under the fair value method but as a reduction in the investment under the equity method.
<h3>What is a Stock?</h3>
This refers to the shares of a company that denotes a certain ownership percentage for each buyer of the stock.
Hence, we can see that Williford Enterprises has purchased common stock from several companies and has classified them as long-term investments and option A best shows how they would record the dividends.
Read more about the fair value method here:
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Answer: Option B
Explanation: Semi variable cost or semi fixed cost are the expenses which are composed of both fixed and variable cost. In such type of costs, the nature of the cost remains fixed till a certain level of production or consumption and becomes variable when the production level exceeds that stage.
For example :- A state charge its residents a fixed amount of electricity bill till 300 units of consumption and after 300 units the residents must pay $1 for every additional unit consumed.
The factor that the salary hike effect is :
A. Fixed cost
Technically, no matter how much output the workers produced, the wages will stay the same
hope this helps