Sales lead is a prospective consumer of a product or service that is created when an individual or business shows interest and provides his or her contact information.
        
                    
             
        
        
        
Answer:
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Explanation:
The basic theory illustrated in (Figure) is that, because of the existence of fixed costs in most production processes, in the first stages of production and subsequent sale of the products, the company will realize a loss. For example, assume that in an extreme case the company has fixed costs of ?20,000, a sales price of ?400 per unit and variable costs of ?250 per unit, and it sells no units. It would realize a loss of ?20,000 (the fixed costs) since it recognized no revenue or variable costs. This loss explains why the company’s cost graph recognized costs (in this example, ?20,000) even though there were no sales. If it subsequently sells units, the loss would be reduced by ?150 (the contribution margin) for each unit sold. This relationship will be continued until we reach the break-even point, where total revenue equals total costs. Once we reach the break-even point for each unit sold the company will realize an increase in profits of ?150.
For each additional unit sold, the loss typically is lessened until it reaches the break-even point. At this stage, the company is theoretically realizing neither a profit nor a loss. After the next sale beyond the break-even point, the company will begin to make a profit, and the profit will continue to increase as more units are sold. While there are exceptions and complications that could be incorporated, these are the general guidelines for break-even analysis.
As you can imagine, the concept of the break-even point applies to every business endeavor—manufacturing, retail, and service. Because of its universal applicability, it is a critical concept to managers, business owners, and accountants. When a company first starts out, it is important for the owners to know when their sales will be sufficient
 
        
             
        
        
        
Learning.
Or at least I believe so. Are there multiple choice?
        
             
        
        
        
Answer:
The bad debts expense for 2015 would be $ 28,000 
Explanation:
The balance of the allowance for doubtful account should be equal to the amount estimated to be uncollectible based on the ageing analysis
Estimated uncollectible account                                                 $ 31,000
Allowance for doubtful accounts prior to adjustment               <u>$   3,000</u>
Bad debts expense for the year to be recorded                    <u> $ 28,000</u>  
The accounting entry to record this is as follows:
Bad debts expense                                          Debit               $ 28,000
Allowance for uncollectible accounts            Credit                               $ 28,000
 
        
             
        
        
        
Answer:
I believe the answer e. difficulty in finding attachments.