A company has two operating departments: Mixing and Bottling. Mixing has 600 employees and Bottling has 400 employees. If office costs of $320,000 are allocated to operating departments based on the number of employees, then $128,000 of the office costs should be allocated to the Mixing department.

Answers

Answer 1

The office cost allocated to mixing department = $192,000

Operating cost :

Operational costs are the ongoing costs incurred in normal day-to-day operations. Operating expenses include both cost of goods sold (COGS) and other operating expenses often referred to as selling, general and administrative expenses (SG&A). Operating expenses or operating expenses are costs associated with running a business or operating a device, component, equipment or facility. The cost of resources that an organization uses just to maintain its existence. Operating expenses are calculated as the cost of goods sold + operating expenses. Operating expenses are: Administrative and clerical expenses such as rent, salary, personnel costs, insurance premiums, and board fees. Sales and distribution costs such as advertising, salesperson salaries, etc.

Evaluating office cost :

Total employees:

= 600 + 400

= 1,000

Office cost allocated to mixing department:

= $320,000 X 600/1,000

= $192,000

Office cost allocated to Mixing department is $192,000 and not $128,000.

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Related Questions

if paul, a salesman, does not perform as well as expected, his supervisor can put a negative letter on his file. this is an example of

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Paul, a salesman, does not perform as well as expected, and his supervisor can put a negative letter on his file. This is an example of Referent Power.

What is the function of referent power?

The ability of a leader or boss to impact an employee through respect, admiration, influence, or trying to identify with the leader is referred to it as referent power. This definition of referent power is based on the concept of soft power.

The most basic definition of referent power is power derived from a supervisor's ability to inspire and influence others. This authority is derived from how much people admire, respect, and like a particular leader.

Therefore, referent power is given to the supervisor to put a negative letter on his file.

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You lost 26% on a bad investment. You sell the investment and reinvest in a different stock. What investment return do you need in order to get back to your original amount?.

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On a poor investment, you lost 26%. You reinvest in a different stock after selling the first investment. You need a 35% investment return to get back to your initial investment. So, choice d is the right one.

A property that is purchased or invested in order to grow wealth and set away money from hard-earned income or appreciation is referred to as an investment. It may also be described as the practice of investing in assets that increase in value over time and provide income or capital gains.

Allocating money or other resources to a project where you hope to make a profit, break even, or experience some other positive consequence is referred to as investing.

As a result, your terrible investment costs you 26%. You reinvest in a different stock after selling the first investment. You need a 35% investment return to get back to your initial investment.

Complete question:

You lost 26% on a bad investment. you sell the investment and reinvest in a different stock. what investment return do you need in order to get back to your original amount?

a. 10%

b. 26%

c. 30%

d. 35%

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the los angeles times news website offers one month of its subscription-based service for $1 and then the price goes up from there. this is an example of .

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The loss Angeles times news website offers one month of its subscription-based service for $1 and then the price goes up from there. this is an example of penetration pricing.

What are penetration rates?

Offering a new good or service for a low initial cost in order to attract customers is known as the penetration pricing strategy. The objective is to aggressively gain market share by aggressively luring customers in with low prices.

What is a good illustration of market penetration?

Another example of market penetration that can be used to help a business grow is introducing a new product to the marketplace. When companies launch new products, their target markets frequently experience significant hype.

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brad, a manager at a new investment firm, is performing job evaluation. he selects 12 benchmark jobs in the firm and then ranks each of these jobs against compensable job factors such as physical effort, responsibility, skill, and nature of the working conditions. this ranking is based on job descriptions created during job analysis. later, the management meets as a group and develops a consensus on the assigned values for each job. in the given scenario, which of the following systems or methods is brad most likely using for job evaluation?

Answers

Brad is most likely using The Classification system for job evaluation.

What do you mean by Classification system?In order to compare data with other data, classification systems classify and organize the data. What the data are meant to measure will determine the sort of categorization system that is utilized. Multiple categorization systems may be used for some datasets.It is the process of classifying data into homogenous (similar) groups based on the shared traits between the categories. Users may compare and analyze data thanks to the data's arrangement.For instance, the inhabitants of a town may be divided into groups based on their sex, age, marital status, etc.

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which are reasons why an employee might be satisfied with co-workers and supervisors? (select all that apply)

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Reasons for job satisfaction embody accomplishment, recognition, responsibility, growth, and alternative matters related to the individual's motivation in his job. Environmental pressures within the corporate embody work rules, facilities, low breaks, benefits, wages, and the like.

Factors tributary to worker satisfaction embodies treating workers with respect, providing regular worker recognition, empowering workers, giving higher than industry-average advantages and compensation, providing worker perks and company activities, and positive management inside a successful framework of goals.

A survey from the Chopra Center conjointly enclosed 5 elements of job satisfaction: engagement; respect, praise and recognition; honest compensation; motivation and life satisfaction.

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Danielle's Diamonds is a jewelry store that is owned and operated as a sole proprietorship by Danielle Dawkins that averages $40 million in gross receipts. Danielle uses the cash method of accounting for tax reporting. Which of the following statements is correct for Danielle's business?
Danielle has a choice of reporting gross income under either the accrual method or the cash method even though she uses the cash method otherwise.
Danielle must use the cash method for reporting gross profit in order to be consistent within her business.
Danielle must use the accrual method for reporting gross profit even though she uses the cash method of accounting for everything else.
Danielle must switch to the accrual method for business reporting because she sells products she acquires for resale as her main source of income.

Answers

C) Danielle must use the accrual method for reporting gross profit even though she uses the cash method of accounting for everything else.

What is the accrual accounting method?

According to the accrual accounting method, revenue or expenses are recorded when a transaction takes place rather than when a payment is paid or received. The matching principle, which states that revenues and expenses should be recognized in the same period, is followed by the approach.

Double-entry accounting is used in accrual accounting. Companies having average annual revenues of $25 million or more over three years are required to use accrual accounting.

Danielle's Diamonds store's average revenue is $40 million which is why Danielle must use the accrual method for reporting gross profit even though she uses the cash method of accounting for everything else.

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ivan does not have much of a relationship with his subordinates. they feel obligated to do as he says because he's the boss. this is an example of

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Ivan does now no longer have a lot of a courting together along with his subordinates. They sense obligated to do as he says due to the fact he is the boss. That is an instance of valid energy.

The required details for Legitimate energy in given paragraph

Legitimate energy is energy that comes from one's organizational function or function. For instance, a chairman can assign projects, a policeman can arrest a citizen, and a trainer assigns grades. Legitimate energy comes from having a function of energy in an company, consisting of being the boss or a key member of a management team. This energy comes whilst personnel within side the company understand the authority of the individual. Legitimate Power is a proper form of energy derived from the location you maintain in an company. Subordinates comply due to the fact they consider within side the legitimacy of your function.

With Legitimate Power it's far your function that offers you your energy. The better up the organizational hierarchy you pass the greater energy you maintain.

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since most consumers spend very little on salt, a small increase in the price of salt will multiple choice not change quantity demanded. not reduce quantity demanded by very much. reduce quantity demanded by a large amount. increase quantity demanded by a small amount.

Answers

It will not reduce the quantity demanded very much.

As everyone struggles with supply chain challenges, labor shortages, and inflation, business costs are going up. Currently, businesses must determine whether to pass on rising expenses to customers or how to offset these increases to protect margins. The key to raising prices without alienating customers is proactive communication, placing a rise in the context of the value offer, and adopting data-based tactics. Although a well-defined strategy is the foundation of any successful price rise, a generous spirit at the core of a good customer experience is what makes it so.

Business executives must constantly balance putting development and generosity first.

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Shannon, Inc., changed from the LIFO cost flow assumption to the FIFO cost flow assumption in 2012. The increase in the prior year's income before taxes is $1,200,000. The tax rate is 40%. Prepare Shannon’s 2012 journal entry to record the change in accounting principle

Answers

Inventory = 1,200,000

Deferred Tax Liability ($1,200,000 X 40%) = 480,000

Retained Earnings = 720,000

Accounting principles are the rules and guidelines that businesses and other organizations must adhere to when reporting financial data. By standardizing the terms and methods that accountants must use, these rules make it easier to examine financial data.

Although accounting guidelines are extensive, there are five main principles that underpin accounting practices and financial statement preparation. These are the accrual principle, matching principle, historic cost principle, conservatism principle, and substance over form principle.

The process of recording a company's financial transactions is referred to as basic accounting. It entails analyzing, summarizing, and reporting these transactions to regulators, oversight organizations, and tax collection agencies.

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What causes a currency to gain value?.

Answers

The main reason a currency will gain value is dependent on its Supply and Demand of it.

In order for a currency to gain value, it depends on a lot of factors. But an important reason for a currency's value is judged on the basis of its Supply and Demand in the market. A currency's value will go high when its Supply decreases or the demand increases.

Supply and Demand is a concept that is applicable to products, services, etc. It tells us about a product's supply in the market and the demand related to it.

Hence, Supply and Demand are responsible for a currency to gain value.

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Wildhorse Co. issues $355,000, 20-year, 6% bonds at 103. Prepare the journal entry to record the sale of these bonds on June 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit

Answers

Issue value of bond = $365650                

Premium on bonds payable  = $10,650    

Bond Payable = $355,000                      

Issue value of bond = (355000 x 103) /100

Issue value of bond = $365650  

As a result, the Cash account is increased by $365650 to reflect the change.

The maturity date is the date when the bond will mature and the bond issuer will pay the bondholder its face value. The issue price is the initial price at which the bond issuer sells the bonds. Bonds are frequently issued at par.

Premium on bonds payable = the difference between what was debited from the cash account and what was credited to the bond payable account

Premium on bonds payable = 365650-355000

Premium on bonds payable  = $10,650  

The premium on bonds payable is the amount by which bonds are issued in excess of their face value. This is recorded as a liability on the issuer's books and is amortized to interest expense over the life of the bonds. This amortization has the net effect of lowering the amount of interest expense associated with the bonds.

When the market interest rate is lower than the stated interest rate on a bond, a premium is created. In this case, investors are willing to pay a premium for the bond, resulting in a premium. They will pay more to achieve an effective interest rate that is equal to the market rate.

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Which function is used to calculate depreciation in excel using the straight line method?.

Answers

The SLN Function is used to calculate the depreciation of an asset on a straight-line basis for one period. In financial modeling, the SLN function helps to calculate the straight-line depreciation of a fixed asset when building a budget.

How to calculate straight-line depreciation?

The formula for calculating straight-line depreciation is:

SLN = Cost-Salvage/Life

Where,

Cost =the initial cost of the asset (at the start of period 1)

Salvage = final value of the asset at the end of its lifetime

What are the features of straight-line depreciation?

The features of straight-line depreciation are as follows:

• The most straightforward method of determining a fixed asset's depreciation is straight-line depreciation.

• During each period of an asset's existence, the straight-line depreciation technique.

The SLN Function is used to calculate the depreciation of an asset on a straight-line basis for one period. In financial modeling, the SLN function helps to calculate the straight-line depreciation of a fixed asset when building a budget.

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this describes a principle of behavior describing a response consequence functional relation in which the response is followed immediately by a stimulus change that results in similar responses occurring more often in the future:

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Punishment is an action taken by a person when they are punished for failing to respond to a stimulus in a certain way that leads to similar responses occurring more often in the future.

The fundamentals of behaviour are dynamic. They progress in a predictable manner throughout time. Behavioral psychology is maybe more than any other approach to psychology self-consciously devoted to being a progressive discipline in which valuable prior work is perpetuated even as new areas are explored.

The relationship between responses and things that happen that affect behavior is a natural law.

The three behavioral tenets are:

First principle: A person's behavior is mostly a result of their surroundings.

Second principle: The results of a behavior either reinforce or diminish it.

Third principle: Positive consequences have a greater positive behavioral impact than negative ones.

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In an AD/AS diagram, an increase in structural unemployment will: A. shift AS to the right. B. have no effect on AS or AD. C. shift AS to the left. D. shift AD to the left.

Answers

In an AD/AS diagram, an increase in structural unemployment will have no effect on AS or AD. The appropriate response is option B.

What is structural unemployment ?

When the abilities that people in the economy have to provide and the skills that employers need from employees do not match, structural unemployment results. Technological advancements frequently result in structural unemployment since they render many workers' job skills obsolete.

When there is structural unemployment, workers may lose their jobs or take jobs that pay much less than their previous jobs, which can put them in poverty or reduce their income.

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at the end of the third quarter, a department store is showing lower cash flows and lower sales on its financial statements compared to the average of the previous four quarters. it also shows an increase in inventory compared to the second quarter. which of the following options is most likely to be the cause?

Answers

Seasonality is most likely to be caused.

Sales is a time period used to explain the activities that result in the promotion of goods or offerings. Businesses have sales organizations that might be broken up into different groups. And those sales teams are regularly decided primarily based on the region they may be promoted to, the products or services they may be promoting, and the target consumer.

There are major styles of income that sales representatives deal with: interior sales and out of doors sales. Inner sales are any sales accomplished remotely or from the home workplace.

Traditional income roles encompass the Account executive, sales development Rep, income specialist, client achievement Rep, and sales supervisor.

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To pay for a home improvement project that totals $11,000, genesis is choosing between taking out a simple interest bank loan at 6% for 3 years or paying with a credit card that compounds monthly at an annual rate of 16% for 6 years. Which plan would give genesis the lowest monthly payment?.

Answers

The monthly credit card payment would be $396.49, which is lower than the monthly payment on the bank loan.

An uncomplicated explanation of a loan

When money is given to someone else with the knowledge that it would be returned with interest, it is referred to as a loan. Lenders will consider a borrower's income, credit rating, and level of debt before deciding to grant a loan.

What is a loan primarily used for?

Consolidating debt is one of the most common reasons for obtaining a personal loan. According to a 2022 Lending Tree analysis, debt consolidation was the most frequently cited reason for personal loan requests among borrowers with excellent credit.

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What are the main objectives of investment?.

Answers

The main objectives of investing are safety, income, and capital gains. However, there are some others to consider when making investment decisions.

What are the four investment objectives?To help you explain your investment ideas and determine your risk tolerance, which is the degree of risk of loss you are willing and able to endure to help you reach your investment objectives, we utilize your investment aim (income, growth and income, growth, or trading/speculation).The main goals of capital investments are to boost operational efficiency, gain market share, and boost revenue. The firm may, for the same goals, invest funds in the form of an equity ownership in the complementary business operations of another company.A corporation makes a capital investment when it buys tangible assets to utilise in achieving its long-term goals and objectives. Among the assets that are bought as capital investments are real estate, factories, and equipment.

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minty fresh tries to make its toothpaste available at every location where a consumer might desire to purchase it, including grocery stores, gas stations, and drugstores. thus, minty fresh is distributing its toothpaste

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Minty fresh attempts to make its toothpaste available at every location where a customer might desire to purchase it, including gas stations, grocery stores, and drugstores. So, Minty fresh is distributing its toothpaste intensively.

An intensive distribution strategy involves selling a good or product in as many outlets as possible. Thus, the major objective of intensive distribution is to sell more products through multiple outlets or places. Having a product or good available to as many consumers as possible in as many outlets/locations as possible helps to maximize the chances of selling that product or good.

Thus, the given scenario presents a case of intensive distribution of toothpaste.

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internal control is defined, in part, as a plan that safeguards question 1 options: all balance sheet accounts. assets. liabilities. capital stock.

Answers

Internal control is defined, in part, as a plan that safeguards B). Assets

What is Internal Control.

Internal control is a procedure implemented by a company's management, board of directors, and other staff members and is intended to give reasonable confidence that the information is accurate, timely, and trustworthy. of adherence to relevant laws, rules, agreements, policies, and procedures.

The processes, regulations, and practices used by a business to assure the accuracy of its financial and accounting data are known as internal controls.

What do you mean by assets?

The balance sheet of a business lists assets. They are acquired or produced in order to raise a company's worth or improve the operations of the company.Whether it's manufacturing equipment or a patent, an asset may be viewed of as anything that, in the future, can create cash flow, lower expenditures, or increase sales.

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research has shown that time management has a positive impact on the mental health of employees. true or false

Answers

This assertion is accurate. Time management has a beneficial effect on employees' mental health, according to research.

How do you manage your time?

According to researcher Brad Aeon, "time management makes people feel better about their life because it lets them plan their daily activities around their values and beliefs, giving them a sense of self-accomplishment." Additionally, time management abilities can lessen tension and anxiety.

What makes time management crucial for employees?

Employees that effectively manage their time will meet deadlines, become more efficient, be more productive, and produce superior work. They'll be less pressured, which will help them advance in their careers and, ultimately, reduce the staff turnover at your company. They'll also have a higher degree of job satisfaction because they'll be less anxious.

The impact of time management on mental health

"Those who have trouble managing their time are more likely to have stress, problems sleeping, anxiety, depression, and other mental health problems. They might also begin to show signs of burnout at work. Time management is essential for more than just doing tasks for your job on time.

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each person in a group shuffles a deck of cards and keeps selecting a card until a queen appears. find the mode of the following number of cards drawn from a deck until a queen appears. 3,12,3,11,5,5,3,10,12

Answers

M = 3 is the Mode for the specified number of cards chosen from a deck until a queen appears.

Define the term mode?The value of both the data that occurs most frequently is known as the mode in statistics. Similar to the median and mean, it represents the crucial data point. At which nominal data is provided, the Mode is used.The value which appears the most in a data set is called the mode. One mode, several modes, or none at all may be present in a set of data.

The number of cards dealt until a queen is revealed is:

3,12,3,11,5,5,3,10,12

It is stated that M = 3 is the Mode of the specified number of cards chosen from a deck.

Here, 3 seems to be the only quantity that appears frequently or repeatedly.

As a result, M = 3 is the Mode for the specified number of cards chosen from a deck until a queen appears.

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A message that makes a claim is most likely to close with. A. the rationale for the claim. B. an emotional reason for the claim. C. an announcement.

Answers

A message that makes a claim is most likely to close with a call to action. Thus option D is correct.

What is Claim?

A claim is referred to as an argument that is made without evidence. This argument is based on the assumptions and opinions of the pople. the evidence is not supported by giving proof of any event.

A call to action is most frequently used to conclude a communication that makes a claim. A call to action is a notification that appears on a website and instructs the user to perform a particular action. It is an apparent invitation for your listeners to do something after your speech.

Therefore, option D is appropriate.

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The complete question is Probably

A message that makes a claim is most likely to close with

A. the rationale for the claim.

B. an emotional reason for the claim.

C. an announcement.

D. a call to action.

E. a step-by-step direction.

What is a primary in the process of choosing a nominee for president?.

Answers

In other elections held in the United States, candidates are chosen by popular vote. However, voters do not directly elect the president and vice president. Instead, they are picked by "electors" through the Electoral College procedure.

The Constitution is the source of the electoral process. It was a compromise between a vote in Congress and a vote by the general public. Local and state administrations oversee the state primary elections. Voting is conducted using a secret ballot.

Most presidential contenders participate in a number of state primaries and caucuses prior to the general election. Although the way the primaries and caucuses are conducted differs, they both have the same function. The main political parties nominations for the general election were left up to the states' discretion.

Caucuses and primaries can both be "open", "closed," or some combination of the two. People are permitted to support a candidate from any political party during an open primary or caucus. Only those voters who are registered with that party may participate in and cast ballots in a closed primary or caucus. The two main types of primaries and caucuses are "semi-open" and "semi-closed."

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T/F i distinctly perceived that its three angles were necessarily equal to two right angles, but i did not on that account perceive anything which could assure me that any triangle existed\

Answers

An isosceles triangle with three equal sides and angles is called an equilateral triangle. The isosceles right triangle is another unique instance of an isosceles triangle.

Right triangles are triangles with one of the interior angles at 90 degrees or a right angle. In a right triangle, one angle is always 90 degrees and the other two must always add up to 90 degrees because the three interior angles of a triangle add up to 180 degrees.

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Justify Conclusions Determine whether each statement is sometimes,

always, or never true. Justify your answer.

The four defining characteristics of a competitive market are that
1. There are no transaction costs
2. Buyers and sellers have full information
3. Goods are standardized
4. Buyers and sellers can't bargain over prices

Answers

The four defining characteristics of a competitive market are:

price takingproduct homogeneityfree entry and exitavailable information

What is a competitive market?

In a competitive market, neither a single customer nor a single manufacturer can significantly impact the market. Its reaction to supply and demand changes as seen by the supply curve, which depicts the quantity of a good. It is a system that adjusts the supply chain in response to market supply and demand changes. No one purchaser or seller has the ability to have an impact on the market. A competitive market encourages sellers to set their prices in line with the market and encourages buyers to pay that same price.

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tarot company has a predetermined overhead rate of $6 per direct labor hour. last year the company incurred $156,600 of actual manufacturing overhead cost and the account was $12,600 underapplied. how many direct labor hours were worked during the year?

Answers

The overhead fee for the tarot company is $6 per direct labor hour. Over the course of the year, 24,000 direct labor hours were worked.

How are overhead rates per direct work hour determined?

On the basis of direct labor hours, you may also determine the overhead rate. Overhead expenses throughout the same measurement period should be divided by direct labor hours.

By simply dividing the cost of an item, such as a specific piece of machinery, by the total number of employees at the company, businesses can frequently establish the average overhead cost per employee.

Therefore, the tarot company has a predetermined overhead rate of $6 per direct labor hour.

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a freeway billboard is advertising gastric bypass as a surgical weight-loss procedure. who is eligible for this type of procedure?

Answers

A freeway billboard is advertising gastric bypass as a surgical weight-loss procedure. All of the above are patient selection criteria for surgical weight loss.

This surgical treatment thoroughly, efficiently, and completely reduces fats and refines the frame's contours.

While any surgical treatment has dangers, bariatric surgery has been discovered to be one of the most secure surgical procedures to undergo. it's far taken into consideration as safe or more secure when compared to different non-obligatory surgeries.

One sort of weight loss surgical operation is the gastric pass. as with any surgical treatment, gastric skip carries some dangers. headaches of surgery consist of infection, blood clots, and internal bleeding. some other hazard is an anastomosis.

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What is true for the perfectly competitive firm’s output level at the break-even point?.

Answers

For the perfectly competitive firm's output level at the break-event point, the right condition should be: price = marginal revenue = average total cost (A).

Break even point (BEP) is the level of output where the cost of production is equal to its revenue. When a firm is at BEP condition, it means that a firm gains neither profits or loss. BEP could be defined by comparing the market price of a product to its original cost.

Perfectly competitive firm is a firm that operates in a perfectly competitive market where thousands of similar firms exist and offer identical size and negligible individual market share. Those firms produce homogenuous products with no power to control the product's price.

A perfectly competitive firm will reach its break-even point when the total revenue generated from the sale is equal to the total cost of producing its product. Because the marginal cost curve represents the short-run supply curve in a perfectly competitive market, we can assume that the price is equal to the marginal cost at different levels of production. Hence, the point where the marginal cost of production and the average total cost intersect with each other represents a firm's break-even point.

Based on this condition, a perfectly competitive firm's outpul level achieve the break-even point when its price is equal to the marginal revenue and the average total cost.

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Complete Question:

What is true for the perfectly competitive firm's output level at the break-even point?

A. Price = marginal revenue = average total cost

B. marginal revenue = price > marginal cost

C. marginal revenue < price = marginal cost

D. Marginal revenue = price < marginal cost

E. price > marginal rebenue = marginal cost

What are the benefits of public-private partnership?.

Answers

A public-private partnership can be a long-term relationship between two or more public and private sectors. This requires governments and businesses to work together to accomplish missions or bring programs to the general public.

The combination of huge public sector investment and efficient private sector management will increase the returns from these projects. PPP thus contributes to the optimal use of resources for public purposes. Public Private Partnership (PPP) is used to represent public-private partnerships such as value. Public-private partnerships can be described as partnerships that governments enter into with specific private organizations for the public good.

Public-private partnerships help governments find the best specialized private companies for specific public problems such as technology, transportation improvements, and social services. Governments then work with private organizations to bring about better outcomes for ordinary people. Liverpool Direct Call Center is an example of a public-private partnership, where specialized technical services are provided by the private sector, enabling better public sector services.

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in which of the five basic supply chain activities do you build relationships with suppliers to procure raw materials?

Answers

According to Porter's value chain analysis, inbound logistics comprises receiving, storing, managing stocks, as well as other supplier-related tasks. It is frequently used by manufacturing sectors.

It also covers procurement, which entails locating raw materials, negotiating the cheapest pricing, and streamlining the transfer from the supplier to the retailer and ultimately the manufacturing facility.The process is more profitable the better it is runThe management of the movement of goods and services, as well as all the processes involved in turning raw materials into completed commodities, is a component of supply chain management.The five fundamental supply chain activities that a business engages in are: planning, which involves deciding on operational strategy; sourcing, which involves obtaining raw materials from the source; making, which involves producing products with an emphasis on productivity and efficiency; delivery and logistics, which are the activities that make goods available to customers; and the return system, which deals with defective products that customers return.

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