A performance report shows that the planning revenue was $240,000, the flexible budget revenue was $225,000, and actual revenue was $230,000. The activity variance is $Unfavourable.
Activity variance is another name for the discrepancy between a project’s actual and planned progress.Numerous factors can affect the frequency of activity variance. Accurate estimations and predictions, insufficient resource planning and management, and the human element are other causes of activity variation. The activity variation with the specified planning income and fixed budget revenue is unfavourable by $15,000 dollars.An activity variance is the difference between what wasThe budgeted flexible revenue reflects what could have been reached but wasn’t, and the additional actual revenue received represents the revenue variance. expected and what really occurred during a project.
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mobile marketing: select one: a. utilizes mail and catalogs. b. utilizes high reach efforts. c. utilizes cell phones and forms of transportation. d. utilizes exposure methods. e. seeks high impact.
Mobile marketing utilizes cell phones and forms of transportation.
What is mobile marketing?Any form of advertising that uses mobile devices, such as tablets and smartphones, to advertise goods and services is known as mobile marketing. It uses characteristics of contemporary mobile technology, such as location services, to customize marketing campaigns according to a person's location.
Technology can be applied to mobile marketing to offer personalized promotions of products or services to a user who is always connected to a network.
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what is the pool of money that is collected from a $3 check-off on the federal income tax form that is available to presidential candidates for campaign expenses?
To participate in the primary matching fund program, a presidential candidate must demonstrate broad support by raising more than $5,000 in matching contributions in each of 20 different states.
Moreover, under the Presidential Public Financing Program, eligible presidential candidates receive funds from the federal government to pay qualified expenses for their political campaigns in the primary and general elections.so thats whyTo participate in the primary matching fund program, a presidential candidate must demonstrate broad support by raising more than $5,000 in matching contributions in each of 20 different states. Candidates must agree to use public funds only for campaign expenses and must adhere to spending limits.
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Examine how the performance of a school or college might impact on any two of its stakeholder groups. [6 marks]
Individuals, institutions, organizations, or groups can all be stakeholders. Stakeholders may directly participate in the activity (such as teachers, officials, or students) or may only have an impact on it (for example, parents, employers, textbook publishers).
What factors might impact academic performance?A number of variables, including students' learning abilities, parental background, peer pressure, teacher quality, and learning infrastructure, have an impact on students' academic achievement.
What are the two most crucial elements to raising student performance?Good leadership is the first component.
Having high standards for both teachers and students is the second aspect.
The continuous evaluation of student development and performance is the third attribute of a successful school.
Why are the stakeholders significant in accomplishing an institution's or school's educational objectives?Stakeholders possess the tools, knowledge, and opportunities as well as the compassion, wisdom, and love required to support the educational system's objectives and provide the conditions for our children to prosper both now and in the future.
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an inventory error not only affects the current year's cost of goods sold, gross profit, net income, current assets and equity, but also the next period's statements because
An inventory error not only affects the current year's cost of goods sold, gross profit, net income, current assets and equity, but also the next period's statements because "ending inventory of one period is the beginning inventory of the next period."
Because the ending inventory of one period is the beginning inventory of the following period, an inventory error not only impacts the current year's cost of goods sold, gross profit, net income, current assets, and equity, but also the statements for the next year.
Because of this, the management must be strict when it comes to a company's inventory. There is a monetary cost associated with inventory. As a result, accountants must have excellent inventory knowledge. So, yes, an error in inventory management has an impact on the company since the ending inventory at the end of one period becomes the beginning inventory at the beginning of the next. The errors made in accurately maintaining the inventory can be found through an internal audit. So it is better to put extra attention in the process so nothing wrong would be revealed after the audit.
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instead of having assembly lines in which workers repeatedly perform single, specialized tasks, such as sewing zippers or attaching buttons, a clothing manufacturer forms teams of 8 to 10 workers who are responsible for producing entire garments. this is an example of a(n) blank team.
'instead of having assembly lines in which workers repeatedly perform single, specialized tasks, such as sewing zippers or attaching buttons, a clothing manufacturer forms teams of 8 to 10 workers who are responsible for producing entire garments. this is an example of a(n) blank teamwork.
A zipper, fly or zipper, formerly known as a locker, is a device commonly used to tie two ends of cloth or other flexible material together.
The three main types are Nylon coil, Vislon (molded teeth), and metal zippers. There should be some letters and numbers behind each slider.
Zippers with plastic fittings are made of polyester or nylon, while sliders and pull tabs are usually made of steel or zinc. Cloth tapes are made of cotton, polyester, or a mixture of both.
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metro holding company agrees to sell a vacant lot to new town property llc. the contract provides that if metro does not close the deal by october 15, it must pay new town one-half of the contract price. this provision is not enforceable because it is
The Metro Holding Company agrees to sell a vacant lot to New Town Property LLC. If the deal is not finished by October 15, Metro is required by the contract to pay New Town half of the agreed-upon amount. This clause is unenforceable since it contains a penalty provision.
An example of a penalty clauseA penalty clause is a provision in a contract that establishes disproportionately high liquidated damages as punishment for breaching the terms as opposed to an accurate prediction of the harm the violation would result in.
What wording should be used in a penalty provision to make it enforceable?Make sure that the innocent party fulfills the principal responsibility in a way that is appropriate for any legitimate interests that may be present.
Check to see if there is a true estimation of
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assurance services differ from consulting services because group of answer choices assurance services focus on improving information and generally do not involve situations in which one party wants to monitor another. assurance services usually involve situations in which one party wants to monitor another and focus on improving information. assurance services focus on providing advice and involve two-party arrangements. assurance services focus on providing advice and usually involve situations in which one party wants to monitor another.
As assurance services frequently entail scenarios where one party wants to monitor another and concentrate on improving information, they differ from consulting services.
Consulting services are not included in assurance services. Because they are both provided utilizing a similar set of knowledge and abilities, assurance and consulting services frequently overlap. The difference between assurance and advisory services and consulting services is that the former concentrate on information improvement while the latter aim to offer counsel.
Additionally, as opposed to the typical two-party agreements in consulting engagements, assurance and advisory services frequently involve monitoring of one party by another (typically within the same organization).
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comparing amounts selected from the payroll account analysis for payroll accruals to supporting documentation would provide evidence primarily for which assertion?
Existence would be shown by comparing amounts chosen from the payroll account analysis for payroll accruals to supporting documentation. The accounting function examines the reconciliation of employee perks including gratuities and superannuation plans.
The accounting function known as payroll accounting oversees the administration, documentation, calculation, and analysis of employee remuneration. Along with determining the employee salaries, they also work on calculating taxes and benefits.
When a corporation records the compensation of its employees, including their gross wages, salaries, bonuses, commissions, and other earnings, payroll taxes, such as federal income taxes, are withheld.
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peking palace company reported the following: standard quantity per unit 3 lbs. standard price per pound $2.75 actual pounds used 15,000 lbs. actual price per pound $2.90 number of units produced 5,070 what is the direct materials quantity variance? a.$609.00 unfavorable b.$577.50 unfavorable c.$(577.50) favorable d.$(609.00) favorable
Option c. $577.50 favourable is the correct answer. The direct material quantity variance is $577.50 favourable
Standard quantity per unit 3 lbs
Standard price per pound = $2.75
Actual pounds used = 15,000 lbs
Actual price per pound = $2.90
Number of units produced = 5,070
Now,
The direct materials quantity variance is given as;
= | ( Actual quantity - Standard quantity ) | × Standard price
= ( 15,000 lbs - {Standard quantity per unit × units produced}) × $2.75
= ( 15,000 lbs - { 3 × 5,070}) × $2.75
= | ( 15,000 lbs - 15,210 ) | × $2.75
= $577.5
Since,
The standard quantity is higher than the actual quantity
thus,
$577.5 favourable
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who would provide the final approval for decisions made for a bullying awareness program? a.) project team members b.) project manager c.) users d.) project sponsor
The very last acclaim for selections made for a bullying attention software is b.) task manager .
The required details for Project manager in given paragraph
A task manager is a expert within side the discipline of task control. Project managers have the duty of the planning, procurement and execution of a task, in any venture that has a described scope, described begin and a described finish; irrespective of industry. Project managers are first factor of touch for any problems or discrepancies bobbing up from within side the heads of numerous departments in an organization earlier than the trouble escalates to better authorities, as task representative.
Project control is the duty of a task manager. This man or woman seldom participates at once within side the sports that produce the result, however alternatively strives to hold the progress, mutual interplay and tasks of numerous events in any such manner that reduces the danger of ordinary failure, maximizes benefits, and minimizes costs.
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An economy is experiencing a high rate of inflation. The government wants to reduce consumption by $36 billion to reduce inflationary pressure. The mpc is 0. 75. By how much should the government raise taxes to achieve its objective?.
GDP reduced by $ 36 billion
MPC=.75
so tax should be increased by 36000/.75=$48billion
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When i look back on the decisions i've made, it's clear that i made some of my best choices not through a thorough analytical investigation of my options, but instead by trial and error and, often, simply by accident. the somewhat random aspect of my success or failure is, at the same time, both encouraging and scary?
According to constructivists, human "knowledge is not part of an objective, external reality that is separate from the individual."
When major organizational changes are initiated, it is frequently assumed that training?Original Information: People in positions of authority typically initiate major changes. A common misconception is that training will "solve the problem." As a result, in the hands of non-committed users, potentially useful innovations are mishandled or even ignored.
People tend to assume when major top-down changes are initiated in organizations?People often think that members of an organization will need training to help them change their behavior when major top-down changes are made. Even though training might be helpful, employees might still not do what management wants them to do if they aren't willing to accept the changes.
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for the first few workers that a firm hires, marginal product and average product are both increasing. which is greater, marginal product or average product?
For the first few workers that a firm hires, marginal product and average product are both increasing. Here, the Marginal product Greater Than Average product.
The marginal product is growing and is above average for the first few quantities of the variable input (workers). An increasing average product would explain this.
In this early stage of production, for instance, if Waldo (owner of Waldo's TexMex Taco World) adds a new employee, their marginal product (i.e., additional contribution) will be higher than that of the current employees. As a result, this raises the mean for all employees.
Because the marginal is greater than the average, average product continues to rise even after the law of diminishing marginal returns takes effect and marginal product declines.
The extra output produced as a result of more input going into a business is known as the marginal product.
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ou have $20,000 to invest. you want to purchase shares of xerox at $17.34, qwest at $8.15, and liz claiborne at $44.73. how many shares of each company should you purchase so that your portfolio consists of 25 percent xerox, 40 percent qwest, and 35 percent liz claiborne?
0.673= Liz Claiborne.
Total Investment=$20000
Xerox 25 percent=20000*25% =5000
Qwest 40 percent=20000*40% =8000
Liz Claiborne 35 percent=20000*35% = 7000
Total portfolio is 5000×$17.34 + 8000×$8.15 + 7000×$44.73 = 86700+65200+313110=$465010
Xerox weight = 5000×$17.34 / $465010 = 0.186
Qwest weight = 8000×$8.15 / $465010 = 0.1402
Liz Claiborne weight = 7000×$44.73 / $465010 = 0.673
By means of funding, economists suggest the production of goods with the purpose to be used to supply other goods. This definition differs from famous usage, wherein choices to purchase stocks (see stock market) or bonds are concepts of as investments. funding is typically the end result of forgoing consumption.
Investments are usually bucketed into 3 foremost categories: stocks, bonds, and cash equivalents. there are many special sorts of investments within every bucket. right here are six forms of investments you might don't forget for a lengthy-term increase, and what you need to recognize about each.
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what is the difference between the deductions from employee paychecks termed levies and garnishments?
The difference between the deductions from employee paychecks termed levies and garnishments is that the levies are ordered by the federal government and garnishment by the courts.
Wage garnishments are deducted from an employee's pay in accordance with a court order to pay back a debt or fulfill a legal requirement. The most frequent reasons for income garnishments include child support, unpaid taxes or credit card debt, defaulted school loans, medical expenses, and unpaid court costs.
Every pay period, up until you make other arrangements to pay your past-due taxes, a portion of your salary will be paid to the IRS if the IRS levies (seizes) your wages. You've paid all outstanding taxes you owe, or. The levy is released.
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velocity isa. the annual rate of turnover of the money supply.b. the annual rate of turnover of business inventories.c. highly unstable.d. impossible to measure.
Velocity is the annual rate of turnover of the money supply.
What is turnover rate?The accounting notion of turnover determines how rapidly a corporation runs its operations.The ratios involving accounts receivable and inventories are used in the most popular measurements of corporate turnover. These are known as inventory turnover and accounts receivable turnover, respectively.Accounts receivable turnover reveals how rapidly money is being paid in relation to credit sales throughout a given time frame, such a month or a year.Inventory turnover, which measures how quickly a company sells its inventory during a specific time period, is calculated by dividing the cost of goods sold (COGS) by average inventory.The percentage of a portfolio sold in a given month or year is referredTo learn more about turnover rate, refer to
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sales variances assume that casio computer company, ltd. sells handheld communication devices for $100 during august as a back-to-school special. the normal selling price is $150. the standard variable cost for each device is $70. sales for august had been budgeted for 400,000 units nationwide; however, due to the slowdown in the economy, sales were only 375,000. compute the revenue, sales price, sales volume, and net sales volume variances.
Revenue variance = $22500000
Sales price variance = $18,750,000
Sales volume variance = $3,750,000
Net sales volume variance = $2,000,000
The gap between actual sales revenue and anticipated budgeted revenue is known as the sales variance. It comprises a pricing variation and a volume variance that measures the impact of a discrepancy between actual and anticipated sales volumes (the difference between the actual and budgeted selling price).
Revenue variance = Actual sales revenue - budgeted sales revenue
= $37,500,500 (375,000 units x $100) - $60,000,000 (400,000 units x $150)
= $22,500,000 U (because actual is worse than budget)
Sales price variance = (Actual price x Actual units) - (Standard price x Actual units)
= $37,500,000 - $56,250,000 (375,000 units x $150)
= $18,750,000 U
Sales volume variance = (Standard price x Actual units) - (Standard price x Standard units)
= $56,250,000 - $60,000,000 (400,000 units x $150)
= $3,750,000 U
Net sales volume variance = (Net standard price x actual units) - (Net standard price x standard units)
= ($80 ($150 - $70) x 375,000) - ($80 ($150 - $70) x 400,000)
= $30,000,000 - $32,000,000
= $2,000,000 U
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the next dividend payment by im, incorporated, will be $1.87 per share. the dividends are anticipated to maintain a growth rate of 4.3 percent forever. the stock currently sells for $37 per share. a. what is the dividend yield? (do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) b. what is the expected capital gains yield? (enter your answer as a percent rounded to 1 decimal place, e.g., 32.1.)
Dividend Yield = Dividend for Next Period/Current Price
Dividend Yield = $1.87/$37
Dividend Yield = 5.05%
Capital Gains Yield = Growth Rate
Capital Gains Yield = 4.3%
What is Dividend Yield?
The relationship between a stock's annual dividend payment and stock price is defined as the dividend yield. Know that when you use the term "dividend yield," you are only referring to the dividend yield for the specific stock price at that time because dividend yield clearly fluctuates as stock prices do on the stock market. The dividend yield would fluctuate if a stock's price changed significantly during a trading day.
Dividend Yield = Annual Dividends Per Share ÷ Current Share Price
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the fact that research shows that 25% of workers are burned out, and 44% more are burned out occasionally suggests that workers are neglecting what? multiple choice question.
The fact that research shows that 25% of workers are burned out, and 44% more are burned out occasionally suggests that workers are neglecting: C. Recharging each day.
What is physical fitness?Physical fitness can be defined as a measure of both the physical and mental soundness (wellness) or ability of an individual to engage in physical exercises, sports, work and other day-to-day activities.
The five components of physical fitness.Generally, there are five (5) main components of physical fitness and these include the following:
Body fat compositionFlexibilityMuscular enduranceCardiovascular enduranceMuscular strengthSince research has shown that 25 percent of workers are burned out while 44 percent more are burned out occasionally, we can reasonably infer and logically deduce that these workers have neglected the need to recharge daily.
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Complete Question:
The fact that research shows that 25% of workers are burned out, and 44% more are burned out occasionally suggests that workers are neglecting what?
Multiple choice question.
Practicing self-direction
Maintaining consistent focus
Recharging each day
Meeting goals each day
is (are) the endogenous variable(s) in the phillips curve. a. expected inflation b. inflation c. the natural rate of unemployment d. all of the above e. none of the above
A.W. Philips introduced the Philips curve idea. It claims that inflation and employment growth are linked to economic growth. In other words, as the economy grows, fewer people will be unemployed and more jobs will be created, but inflation will rise.The answer is All of the above.
Therefore, there is a trade-off between unemployment and inflation.Inflation is more than anticipated when the unemployment rate is lower than the natural rate of unemployment. A downward-sloping demand curve indicates that unemployment and inflation have an inverse relationship.Actual inflation will be lower than anticipated when unemployment is higher or higher than the natural rate.As labour demand increases, employers raise wages to remain competitive and attract talent from a smaller talent pool. As a result, the number of unemployed workers decreases and unemployment rates decrease.The cost of corporate salaries Is increasing, and companies pass these costs on to consumers by rising prices.The belief system led to the adoption of the “stop-go” method, in which the economy was expanded or constricted through monetary and fiscal policies in order to achieve the target rate of inflation.
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reese is comparing retirement plans with prospective employers. abc, inc., offering a salary of $38,000, will match 75 percent of his contributions up to 10 percent of his salary, his maximum contribution. xyz company will match 100 percent of this contribution up to 6 percent of salary, but he can contribute up to 15 percent of his income. xyz company is offering a $35,000 salary. if reese assumes that he will contribute the maximum amount allowed and keep these first-year retirement funds invested for 30 years with a 9 percent return, how much would each account be worth?
XYZ Total Contribution = $7350
XYZ Future Value of Contribution = $97517
XYZ Total Contribution = Salary in XYZ x Maximum Matching Contribution x Matching % + Personal Contribution
XYZ Total Contribution = 35000 x 6% x 100% + 35000 x 15%
XYZ Total Contribution = $7350
XYZ Future Value of Contribution = XYZ Total Contribution x (1 + Interest)^Years
XYZ Future Value of Contribution = 7350 x 1.09^30
XYZ Future Value of Contribution = $97517
Future value (FV), a financial concept, determines the value of an asset based on anticipated factors, such as future interest rates or cashflows. Knowing how much their investment would be in five years, given a projected rate of return, may be valuable for an investor.
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to raise the funds for the major improvements needed at the funeral home, mort has talked to two investors about incorporating his business and selling them shares of stock in the company. mort is considering the use of multiple choice commercial paper. revolving credit. equity financing. debt financing.
To raise the funds for the major improvements needed at the funeral home.The use of equity financing occur.
Equity funding:Equity funding is when you raise money by dealing shares in your business, either to your being shareholders or to a new investor. This does not mean you must surrender control of your business, as your investor can take a nonage stake.
What's the purpose of equity financing?Equity backing is the process of raising capital through the trade of shares. Companies raise plutocrat because they might have a short- term need to pay bills or have a long- term thing and bear finances to invest in their growth.
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if a company failed to make the end-of-period adjustment to move the amount of revenue that was earned from the unearned revenue account to the revenue account, this omission would cause:
If a company failed to make the end-of-period adjustment to remove from the unearned management fees account the amount of management fees that were earned, this omission would cause an overstatement of liabilities.
Liabilities are owing debts or legal responsibilities to another individual or business. Liabilities, then, are future forfeitures of economic gains that an entity must make to other entities as a result of previous occurrences or previous transactions.So,if a company failed to make the end-of-period adjustment to remove from the unearned management fees account the amount of management fees that were earned, this omission would cause an overstatement of liabilities.
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as the aggregate price level in an economy decreases, group of answer choices imports decrease. interest rates decrease. consumer demand decreases. investment decreases.
As the aggregate price level in an economy decreases, the imports decrease. Aggregate price is the overall cost associated with producing a good, offering a service, or carrying out a project.
Because it includes all costs connected with a project's or production's overall cost, aggregate price is also sometimes referred to as "total cost." When calculating total cost, many different aspects of performing a project, creating a product, or providing a service are considered. These elements include fixed costs, which stay the same throughout the course of the project, as well as variable costs, which can change depending on the specifications needed to produce a good or provide a service.
A region where products and services are produced, traded, and consumed is called an economy. A system of interconnected production and consuming activities, called an economy, ultimately determines how resources are distributed within a population.
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Thomas is the chief information officer at a food manufacturing company. The is used in the company are manufacturing oriented and provide little support to accounting. In this case, thomas will most likely report to the ________ of the company.
Thomas is the chief information officer at a food manufacturing company. The is used in the company are manufacturing-oriented and provide little support to accounting. In this case, Thomas will most likely report to the chief executive officer of the company.
A chief government officer (CEO), additionally referred to as an important executive officer (CEO), chief administrative officer (CAO), or simply chief government (CE), is one of the corporate executives charged with the management of an enterprise – specifically an independent felony entity together with an organization or nonprofit organization. CEOs discover roles in more than a few agencies, consisting of public and private organizations, non-earnings businesses, or even some authorities businesses (significantly nation-owned firms).
The CEO of a business enterprise or enterprise typically reviews the board of administrators and is charged with maximizing the value of the commercial enterprise, which might also include maximizing the percentage fee, market percentage, revenues, or every other detail. in the non-income and government zone, CEOs usually goal at attaining effects associated with the employer's assignment, generally furnished with the aid of regulation. CEOs also are often assigned the function of the major manager of the organization and the highest-rating officer within the C-suite.
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1. explain the effects of the following actions on equilibrium income (assume that the marginal propensity to consume is 0.8). a. government purchases rise by $10 billion. b. taxes fall by $10 billion.
The effects of the following actions on equilibrium income will be that increase in equilibrium income will be by $50 and $40 billion.
The AD curve changes to the right as a result of an increase in government spending, raising the amount of equilibrium income.
Change in income = change in Govt. Spending/ 1- MPC
= $10 billion/1 - 0.8 = $50 billion
Thus, a $10 billion increase in government spending results in a $50 billion increase in equilibrium income.
A tax cut also causes the AD curve to slant to the right and raise income equilibrium.
Change in income = MPC (change in taxes)/1 - MPC = 0.8($10bn)/1- 0.8 = $40 billion
Thus, equilibrium income increases by $40 billion.
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tom's art supplies used to sell art supplies through mail order catalogs, but the company's data entry specialists often had difficulty deciphering their customers' handwriting on the order forms. since switching to an e-commerce site, tom's has enjoyed which advantage of e-commerce?
Since switching to an e-commerce site, tom's has enjoyed the increasing accuracy advantage of e-commerce.
E-commerce is the electronic purchase and sale of goods through online services or the Internet. It is classified into three types: business-to-business, business-to-consumer, and consumer-to-consumer.
It is a network of online sellers. This efficient method of purchasing allows the customer to create a bulk order online, which eliminates the hassle and makes the transaction faster and easier. E-commerce began as a standard for the exchange of business documents between suppliers and their business customers, such as orders or invoices.
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andy takes out a 10-year loan of l, which he repays by the amortization method at an annual effective interest rate of i . andy makes payments of 1000 at the end of each year. the total amount of interest repaid during the life of the loan is also equal to l. calculate the amount of interest repaid during the first year of the loan.
The amount of interest repaid by the amortization method during the first year of the loan was $755.
Loan amount = (Payment Amount) × a n|i
L = 1000a10|i
Total interest = sum of the payments - the amount of loan = (10)(1000) - 1000a10|i
a10i = 5, i = 15.1%
Interest in first year = 1000 (1 - v10) = 755
Amortization is an accounting technique that is used to reduce the book value of a loan or an intangible asset on a regular basis over a set period of time. When it comes to loans, amortization is the process of spreading out loan payments over time.
Amortization is commonly used to describe the process of reducing the value of a loan or an intangible asset.
Lenders, such as financial institutions, use amortization schedules to present a loan repayment schedule based on a specific maturity date.
According to the matching principle of generally accepted accounting principles, intangibles are amortized (expensed) over time to tie the cost of the asset to the revenues it generates.
Negative amortization occurs when loan payments are less than the accumulated interest, causing the borrower to owe more money rather than less.
Most accounting and spreadsheet software include functions for automatically calculating amortization.
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Im
What is the formula for determining run rate?
Current revenue for one month x 12
Current revenue for one month / 12
Current revenue for one month - 12
Current revenue for one month + 12
To calculate run rate, take your current revenue over a certain time period—let's say it's one month. Multiply that by 12 (to get a year's worth of revenue). If you made $15,000 in revenue for each month, your annual run rate would be $15,000 x 12, or $180,000.
Select the correct answer.
What helps art directors ensure that ad vision works on the screen and allows cost effective critical changes to take place before production?
A.
Copywriting
B.
Storyboarding
C.
Animating
D.
Auditioning
Answer:
Storyboard I think it might be right
Answer:
B
Explanation:
I took the test!
