Answer:
Land =  $ 61,950
Building = $ 227,150
Equipment =  $ 82,600
Explanation:
Given the following fair values
Land = $ 70,800
Building =  $259,600
Equipment = $ 94,400
Total cost (based on fair value) =  70,800 +  259,600 +  94,400
                                                     = $ 424,800
Cash payment given  =  $ 371,700
Using the proportion system to allocate the cost,
 Cost of land =   × 371700
 × 371700
                      = $ 61,950
Cost of building =  × 371700
 × 371700
                           =  $ 227,150
Cost of Equipment =  × 371700
 × 371700
                                =  $ 82,600
Therefore, the amounts to be recorded in the books for land, building and equipment are $ 61,950,  $ 227,150 and  $ 82,600 respectively.
 
        
             
        
        
        
Product organisation is the grouping of sales and production efforts of a business as per the line of products and services of the business. This kind of organisation is chosen by businesses when they have some different product lines and they require special expertise for marketing and distributing them.
 
        
             
        
        
        
Answer: Efficiency
Explanation:
Efficiency shows the highest performance level that utilizes the smallest amount of inputs to attain the biggest amount of output. Efficiency is the act of reducing unnecessary resources used in the production of a given output. 
Efficiency reduces the waste of resources like energy, physical materials, and time albeit achieving the desired output. It is the aim of every organization to get the best results using the least cost. Southwest Airlines is efficient in its production since it uses its assets and time well.
 
        
             
        
        
        
Answer:
40° Fahrenheit 
Explanation:
For an X-bar, the centre line is then average across all components. In this case, the average temperature across all 1150 bottles over 115 days will be 40° Fahrenheit as it is reported.