Answer:
Hart Corporation's break-even point in unit sales was A. 6,000 units
Explanation:
The break-even point is the level of production at which the costs of production equal the revenues for a product and calculated by using following formula:
Break-even point in units = Fixed cost/(Selling price per unit-Variable cost per unit)
The company sold 16,000 units, total sales = 16,000 x $20 = $320,000
Operating income = Total sales - Variable cost - Fixed cost
Variable cost = Total sales - Operating income - Fixed cost = $320,000 - $125,000 - $75,000 = $120,000
Variable cost per unit = $120,000/16000 = $7.5
Break-even point in units = $75,000/($20-$7.5) = 6,000 units
Gear motor company makes cars. Federal law requires Gear to attach an information label that includes the Environmental Protection Agency's fuel economy estimate for a vehicle to every new car.
The manufacturers of the passenger's cars and light trucks must be able to follow the required information label
Industry-wide connections. Specialist job recruiters virtually know all business leaders in their industry who are relevant to talent recruitment. In particular, sales recruiters know which specific enterprises (and their associated decision-makers) have an urgent need for fresh sales talent. They also know which sales leader or which sales organization have ample leg room (wait, a new series B funding?) to hire exceptional sellers even when the actual need in terms of headcount has yet to materialize. They are even aware of open jobs that stay under the radar. These HR veterans know exactly who to call up and how to engage these people with the aim of creating recruitment opportunities and completing a hiring cycle.
Domain knowledge. Tech recruiters know the fundamental aspects regarding the human component of technology development just as sales recruiters know which skills are in high demand among sales teams; and how people can proactively fit into the selling process. They know account-based, social, solution-based, and other methods of selling; and which type of selling credentials or experience matches each framework. Specialist job recruiters under retainer arrangement with top brands know the corporate culture and preferred worker personas of the companies they serve. This insider knowledge enables sales recruiters to orchestrate the best and longest lasting people-job matches in the industry.
Time-saving. Because sales recruiters operate with surgical precision, both employers and job seekers who use their services save considerable amount of time compared to casting very wide nets using traditional ways of job search. Sales recruiters unburden employers from the task of creating a shortlist of good candidates. They also help job seekers avoid doing multiple interviews for each company they apply to by simulating the filtering effect of the interview process for them.
Trust. Top sales recruiters know the terrain and the dynamics of what they are doing such that they consistently deliver acceptable outcomes. This reliability builds trust, especially among hiring managers who are often beset with hundreds of diverse resumes that require long, tedious hours of diligent review just to sift a few good candidates from hordes of unqualified applicants. Job seekers handled by leading sales recruiters get extra mileage on their application, as a result of employer trust.
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Cost-effective (for job seekers). Some sales recruiters do not charge fees from job seekers up front. That means sales professionals can seek help from multiple job recruiters without paying anything until they successfully land a job. However, payback happens upon any successful onboarding. Some recruiters — especially those focusing on the C-suite — which provide premium services do require payment at the onset. Nearly all job recruiters charge participating employers for their specialist services, either via a retainer, contingency, or other types of arrangement.
Good hand in the negotiation table. Job recruiters have excellent negotiation skills, developed from years of balancing employer, job seeker, and sales recruiter priorities (they make money by playing off the relative values being exchanged by jobseekers and employers). These negotiation skills sometimes result to better compensation packages for jobs seekers but not always.
Game-changing career advice. Some specialist job recruiters provide crucial career advice for free. Because they need to close acceptable deals with employers, they need to prime all talents under their care for every hiring challenge ahead. As domain experts, they know which skills, certifications, or credentials a job seeker needs to successfully land a particular sales role. They even advise applicants on how they should behave and answer questions during interviews.
Answer:
The correct answer is (d) recognition, measurement, and disclosure concepts.
Explanation:
The recognition principles represent the process of incorporation of economic events made in accounting, that is, changes in resources that come from transactions or other events that increase or decrease the entity's assets. This process is based on the recognition principles for assets, liabilities, income and expenses.
The principles of measurement can be summed up in two concepts: the principle of historical cost and that of fair value - market exit price. International standards for the presentation of IFRS-IFRS financial reports require that accounting be prepared on the basis of the historical cost principle and that some items be adjusted at fair value, provided that it can be demonstrated that a market measure is more useful for Users of financial statements. Thus, each standard contains the initial and subsequent measurement criteria that is most useful for users, requiring, in many cases, that the cost, as an expression of the market price or value on the date of acquisition, be adjusted in periods after the fair value.
The principles of disclosure are complied with through the financial statements, the notes and other complementary information provided by the entity. If better disclosures are made, the users of the financial statements will be able to make more accurate decisions when allocating resources to the entity and when evaluating their performance.
