which of the following is a true statement concerning the employer fica taxes: multiple choice question. the employer must pay fica tax in an amount less than the amount paid by the employee. the employer must pay fica tax in an amount greater than the amount paid by the employee. the employer must pay fica tax in an amount equal to that paid by the employee. employers do not have to pay fica taxes.

Create a digital marketing guideline for Bakeries in Bangladesh with an integrated campaign for the first six months within a portable budget to promote sustainability and growth.

Digital Marketing Guideline for Micro, Small, and Medium Enterprises in the Bakery Sector of Bangladesh:

The total budget for the first six months would be BDT 80,000, with a focus on building a strong online presence, engaging with existing customers, and attracting new customers through targeted advertising and search engine optimization.

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The answer to the question is that the amount of the accrued expense that is deductible in 2022 is dependent on when the wages and salaries are paid.

The detailed answer is that for tax purposes, a corporation may only deduct wage and salary expenses in the year that they are paid, regardless of when they were earned or accrued. Therefore, if the $48,800 in wage and salary expense is paid in 2022, the entire amount will be deductible in 2022. However, if any portion of the accrued expense is paid in 2023 or later, the corresponding portion will be deductible in the year it is paid.

As an accrual basis corporation, Tabco Incorporated records expenses when they are incurred, even if payment is not made until a later date. Since the wage and salary expense of $48,800 was accrued by the end of 2022, the corporation can claim the entire amount as a deductible expense for the 2022 tax year.

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The company's return on common stockholders' equity for the current year is 25%

In the current year, a corporation reported net income of $240,000, paid dividends of $25,000 on common stock, and $40,000 of dividends on preferred stock. The corporation's common stockholders' equity was $700,000 at the beginning of the year and its common stockholders' equity is $900,000 at the end of the year.

To calculate the company's return on common stockholders' equity for the current year, follow these steps:

Step 1. Calculate the net income available for common stockholders:

Net income - preferred stock dividends

= $240,000 - $40,000

= $200,000

Step 2. Determine the average common stockholders' equity:

(Beginning common stockholders' equity + Ending common stockholders' equity) / 2

= ($700,000 + $900,000) / 2

= $800,000

Step 3. Calculate the return on common stockholders' equity:

(Net income available for common stockholders / Average common stockholders' equity) * 100

= ($200,000 / $800,000) * 100

= 25%

Therefore, the company's return on common stockholders' equity for the current year is 25% (option b).

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The method for developing a marketing communications budget that links dollars to defined goals is objective and task. This method involves determining the specific objectives of the marketing communications campaign and then identifying the tasks required to achieve these objectives.

The costs associated with each task are then estimated and added up to create the overall budget for the campaign. This approach ensures that the budget is directly tied to the goals of the campaign and that the expenditures are justified based on the tasks required to achieve these goals.

On the other hand, the percentage of sales method is based on allocating a percentage of the company's total sales revenue toward the marketing budget. This approach may not necessarily be tied to specific marketing goals and may not take into account the costs of individual marketing tasks.

The meet-the-competition method involves setting the marketing budget based on the spending levels of competitors in the industry. However, this approach may not necessarily align with the specific goals and needs of the company's marketing campaign.

Lastly, the what we can afford method involves allocating the marketing budget based on what the company can afford to spend, without necessarily considering specific marketing goals or tasks. This approach may limit the potential effectiveness of the marketing campaign and may not allocate the budget in the most efficient way possible.

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Ford Corporation purchased a 35% interest in Edison Corporation's outstanding voting stock for $1,700,000. The book value and fair value of Edison's assets and liabilities were given, which allowed for the calculation of the excess of fair value over book value for the initial investment, which was $470,000. This excess was assigned to land and equipment, with $300,000 assigned to land and $170,000 assigned to equipment.

An amortization schedule was prepared for the cost/book value differences, showing annual amortization of $47,000 for land and $34,000 for equipment. The total income from Edison for 2021 was $420,500, which included investment income and equity in Edison's net income. Finally, the balance in the investment in Edison account on December 31, 2021, was calculated to be $1,744,500.

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The change in net cash provided by financing is a $200 increase.

The change in net cash provided by financing can be determined by analyzing the transactions mentioned.

The firm purchases goods on credit worth $100, which is an increase in liabilities but does not directly affect financing cash flows.

They pay off $80 in old credit purchases, which is a decrease in liabilities and also does not affect financing cash flows directly.

The firm makes an investment in a new facility and issues equity of $200 to pay for the purchase. T

his issuance of equity increases the financing cash flow by $200.

Therefore, the change in net cash provided by financing is a $200 increase.

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The decision to hire 50 new warehouse employees at Rodriguez Distributing for the account with Big Grocery Retailer would most likely be made by the board of directors with the consent of the officers.

In a company, the board of directors is responsible for making major decisions, such as hiring a large number of new employees. They have the authority to oversee the company's overall direction and make strategic decisions to ensure its growth and success.

Meanwhile, the officers, including the CEO and other executives, manage the day-to-day operations of the company.

In this situation, the board of directors would assess the need for additional employees and determine if hiring 50 new warehouse workers is the best course of action for the company. They would then communicate with the officers to discuss the implementation of this decision and receive their input and consent.

The officers would be responsible for executing the board's decision and ensuring the successful onboarding and integration of the new employees into the company. This collaboration between the board of directors and the officers ensures that both the strategic and operational aspects of the decision are considered and properly executed.

In summary, the decision to hire 50 new warehouse employees at Rodriguez Distributing would be made by the board of directors with the consent of the officers to ensure the company's success with its new account with Big Grocery Retailer.

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Financial ratios for both 2019 and 2020: inventory turnover, day's sales outstanding, fixed assets turnover, total assets turnover, debt-to-assets ratio, time-interest-earned ratio, profitability ratios, and market ratios.

Here's a step-by-step guide:1. Calculate Inventory Turnover: Divide the cost of goods sold by average inventory.2. Calculate Day's Sales Outstanding: Divide accounts receivable by average daily sales.

3. Calculate Fixed Assets Turnover: Divide net sales by average net fixed assets.4. Calculate Total Assets Turnover: Divide net sales by average total assets.

5. Calculate Debt-to-Assets Ratio: Divide total debt by total assets.6. Calculate Time-Interest-Earned Ratio: Divide earnings before interest and taxes by interest expense.

7. Calculate Profitability Ratios: Include gross profit margin, operating profit margin, and net profit margin.8. Calculate Market Ratios: Include price-to-earnings ratio and dividend yield.

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If the bond's coupon was smaller than 10%, the modified duration would be compared to the original modified duration to assess the bond's interest rate risk.

A decrease in coupon rate results in an increase in price volatility and duration, indicating a higher interest rate risk. By comparing the modified duration with the original, investors can determine the impact of changes in interest rates on the bond's price and make informed investment decisions.

Specifically, the modified duration of a bond with a smaller coupon would be higher than the original modified duration, as the bond would be more sensitive to changes in interest rates.

This is because a smaller coupon would result in a longer period of time before the bondholder receives their cash flows, making the bond's price more sensitive to changes in interest rates. As a result, investors would need to be more cautious when considering bonds with smaller coupons, as their price would be more affected by changes in interest rates.

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The forward price F(O)=$1750 is higher than the spot price S(O)=$1725, indicating that the market expects the price of gold to increase in the future.

At expiration, the actual spot price S(T)=$1800 is higher than the forward price F(O)=$1750, which means the buyer of the forward contract would have made a profit of $50 per ounce of gold.However, since you are the seller of the forward contract, your payoff would be the opposite of the buyer's. This means that you would be required to pay the buyer $50 per ounce of gold at expiration, resulting in a payoff of -50. Therefore, the correct answer is C. -50.
Forward price (F(0)) = $1,750
Spot gold price (S(0)) = $1,725
Gold price at expiration (S(T)) = $1,800
As a seller of the forward contract, your payoff is calculated as the difference between the forward price and the gold price at expiration:
Payoff = F(0) - S(T)

Payoff = $1,750 - $1,800

Payoff = -$50
So, your payoff for selling a forward on gold with the given terms is -50, which corresponds to option C in your question.

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Since you are short the contract, your payoff is the negative of this difference, which is -$50. Therefore, the answer is C. -50.

The forward price F(O) is $1750 and the spot price S(O) is $1725. At expiration, the spot price is S(T)=$1800.

To calculate your payoff, we need to first determine if you have a long or short position in the forward contract.

If you sold a forward on gold, then you are short the contract. This means that you are obligated to sell gold at the forward price of $1750, regardless of the spot price at expiration.

Since the spot price at expiration is $1800, which is higher than the forward price of $1750, you would have a loss on the contract.

The difference between the spot price and the forward price is $1800 - $1750 = $50.

However, since you are short the contract, your payoff is the negative of this difference, which is -$50. Therefore, the answer is C. -50.

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In this case, there is no gain or loss on the sale since the cash received c). $30,000 is less than the carrying value of the equipment ($33,000).

For the sale of equipment by Garcia Co. under different scenarios:

a. If the equipment is sold for $47,000 cash:

b. If the equipment is sold for $33,000 cash:

c. If the equipment is sold for $30,000 cash:

In scenario, there is no gain or loss recorded since the cash received c). $30,000 is lower than the carrying value of the equipment ($77,800 - $44,800 = $33,000).

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In this situation, the relevant stakeholders include SABMiller's management, shareholders, employees, customers, suppliers, local communities, governments, and regulatory authorities.

The long-term consequences for stakeholders if SABMiller continues with its current tax practices can be analyzed as follows:

1. Management: The company's reputation may be negatively impacted if it continues with aggressive tax practices. This could lead to a loss of public trust, potentially resulting in decreased sales and profitability.

2. Shareholders: While short-term gains may be achieved through tax savings, negative publicity and potential legal repercussions could lead to a decline in the company's stock price and shareholder value in the long term.

3. Employees: A negative public image may lead to decreased employee morale, making it difficult for the company to attract and retain talent.

4. Customers: If customers perceive the company as unethical due to its tax practices, they may choose to purchase products from competitors, resulting in reduced revenue for SABMiller.

5. Suppliers: If suppliers view the company as a risky partner, they may decide to terminate business relationships, causing potential disruptions in the supply chain.

6. Local communities: Tax avoidance may lead to insufficient funding for public services and infrastructure, negatively impacting local communities and their overall well-being.

7. Governments: Reduced tax revenues could hinder the government's ability to provide essential services to citizens, which may result in increased public dissatisfaction.

8. Regulatory authorities: Persistent tax avoidance practices could lead to stricter regulations and enforcement, increasing compliance costs for SABMiller and potentially other businesses as well.

In terms of whether the positive consequences outweigh the negative ones, it appears that the potential short-term financial gains for SABMiller do not justify the negative long-term impacts on various stakeholders. Moreover, continuing with these tax practices may not align with the company's values, as it could lead to reputational damage and a lack of trust from stakeholders. Therefore, it is recommended that SABMiller reassess its tax practices to ensure they are in line with the company's values and long-term objectives.

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To sum up, Red Blossom recognizes a gain of $300,000 in the exchange and its basis in the land it receives is $632,000.

In this scenario, Red Blossom Corporation transferred its 40 percent interest in Tea Company during a complete liquidation.

Red Blossom received land with a fair market value of $632,000, and its basis in Tea Company's stock was $332,000.

Tea Company's basis in the land was $840,000.

Red Blossom recognizes a gain on the exchange, which is calculated as the fair market value of the land received minus the corporation's basis in the Tea Company stock:

$632,000 - $332,000 = $300,000.

Therefore, Red Blossom recognizes a gain of $300,000 in the exchange.

As for Red Blossom's basis in the land it receives, it will be equal to the fair market value of the land, which is $632,000. This is because the basis of the property received in a liquidating distribution is its fair market value.

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Martin should deduct the home office expenses on his tax return as a business expense.

To determine the amount of the deduction, Martin will need to calculate the percentage of his home that is used for the business and apply that percentage to his total home expenses, including mortgage or rent, utilities, insurance, and repairs. This deduction can help offset the loss from the business and reduce Martin's overall tax liability. However, it is important to keep accurate records and ensure that the expenses claimed are legitimate business expenses.Martin's home office expenses for his business as an agent for rock-and-roll bands can be treated as deductible expenses. However, since the business shows a loss of $2,000 before home office expenses, the deductions are limited. Martin can carry over the unused portion of his home office expenses to the following year, subject to the same income limitation. It's important for Martin to keep accurate records of his home office expenses to ensure proper tax treatment.

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The enforceability of an oral contract for the sale of goods depends on the circumstances surrounding the agreement, as well as the applicable laws in the jurisdiction where the contract was formed.

Under the United States' Uniform Commercial Code (UCC), an oral contract for the sale of goods can be enforceable even if it is not in writing, as long as the parties have reached an agreement on the essential terms, including the quantity, price, and delivery terms.

However, some states may require a written contract for sales over a certain dollar amount.

In the scenario you provided, if the seller has selected manufacturing the goods specifically for the buyer, and the buyer has accepted the offer to purchase those goods, then an oral contract for the sale of those goods could potentially be enforceable.

However, it is important to note that proving the existence and terms of an oral contract can be difficult in the absence of written documentation. Therefore, it is generally advisable to have a written contract that clearly outlines the terms of the agreement to avoid potential disputes.

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Top management usually performs all of the following tasks except direct workers on the assembly line content loaded.

Top management is responsible for establishing an organization's overall goals and strategies, developing plans and policies to achieve those goals, and ensuring that the organization's resources are used effectively and efficiently. They typically focus on high-level decision-making and have a broad view of the organization's operations, including reviewing new product development, formulating basic policies of operation, and developing strategic plans. However, direct supervision and management of workers on the assembly line is generally the responsibility of lower-level management, such as production or operations managers.

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True. Job rotation is an effective means of cross-training employees. Job rotation involves moving employees from one job position to another within an organization. This process allows employees to gain exposure to different tasks, responsibilities, and functions of the organization. It is an effective means of cross-training employees because it provides them with a broad range of knowledge and skills.

Cross-training employees through job rotation can have several benefits. Firstly, it helps to build a more versatile workforce. Employees who have been cross-trained are able to perform multiple roles within an organization, making them more valuable and flexible. This can be particularly helpful in smaller organizations, where staff may need to fill multiple roles. Secondly, cross-training employees through job rotation can help to improve employee engagement and job satisfaction. Employees who have been given the opportunity to try different roles within an organization are often more engaged and motivated. They feel valued and appreciated by their employer, which can lead to increased job satisfaction and loyalty.

Finally, job rotation can help to reduce the risk of employee burnout. When employees are stuck in the same role for an extended period of time, they may become bored or feel unchallenged. This can lead to reduced productivity, increased absenteeism, and turnover. Cross-training employees through job rotation provides variety and new challenges, helping to keep employees engaged and motivated. In conclusion, job rotation is an effective means of cross-training employees. It helps to build a more versatile workforce, improve employee engagement and job satisfaction, and reduce the risk of employee burnout.

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A credit score is a three-digit number that represents a person's creditworthiness.

An individual's credit score takes into account their payment history, credit utilization, length of credit history, types of credit utilized, and new credit applications.

Lenders and financial institutions utilize this score to gauge an individual's credit risk when processing loan or credit applications and determining interest rates. An outstanding credit score is deemed as 670 or higher, while a weaker score falls below 580.

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Based on the standard deviation, which is a measure of total risk, the ranking of the three stocks from highest to lowest level of total risk is as follows:

1. Rail Haul: Standard deviation of 38%
2. Poker-R-Us: Standard deviation of 30%
3. Idol Staff: Standard deviation of 26%

The standard deviation is a statistical measure that reflects the amount of variability or dispersion in a set of data.

In the context of investment, it is used as a measure of total risk, or the degree of uncertainty associated with the potential returns of an investment.

Remember, higher standard deviation indicates higher total risk.

Investors should consider the level of total risk associated with an investment when making investment decisions. Higher total risk investments may offer higher potential returns, but they also come with a higher level of uncertainty and volatility.

Lower total risk investments may offer more stable returns, but they may have lower potential returns. Ultimately, the decision to invest in a particular stock should be based on a careful analysis of a variety of factors, including risk tolerance, investment goals, and market conditions.

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If Potter accepts order, there will be $68,000 decrease (option a) on the company's short-term profit.

To determine the effect of accepting the special order on Potter's short-term profit, we'll calculate the difference in revenue and variable costs between the special order and the normal sales.

Step 1: Calculate the revenue and variable costs for the special order:
Revenue: 17,000 units * $22 = $374,000
Variable costs: (Direct materials + Direct labor + Variable manufacturing overhead) * 17,000 units = ($7 + $6 + $5) * 17,000 = $306,000

Step 2: Calculate the contribution margin for the special order:
Contribution margin = Revenue - Variable costs = $374,000 - $306,000 = $68,000

Step 3: Determine the effect on short-term profit:
Since Potter is operating at full capacity, accepting the special order will replace normal production and sales, which have a higher price per unit ($31). Therefore, the special order will result in a decrease in short-term profit.

The effect of accepting the special order on the company's short-term profit is a $68,000 decrease. The correct answer is $68,000 decrease.

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The number of periods until maturity would be 48 if the bond matures in 24 years, and the YTM would be lower because the bond has a longer term. The bond has a shorter term if it matures in 6 years, the number of periods until maturity would be 12 and the YTM would be higher.

The bond's yield to maturity

YTM = (C + ((F - P) / n)) / ((F + P) / 2)

C = annual coupon payment

F = face value (par value) of the bond

P = market price of the bond

n = number of periods until maturity

For semiannual payments, the semiannual coupon payment is $40

C = $1,000 x 8% = $80

F = $1,000

P = $1,100

n = 12 x 2 = 24

YTM = ($40 + (($1,000 - $1,100) / 24)) / (($1,000 + $1,100) / 2)

YTM = 3.42%

The number of periods of YTM is 48.

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Disinflation refers to a decrease in the rate of inflation, meaning that prices are rising at a slower rate than before. This is generally good for investments in bonds, as the lower inflation rates mean that the fixed interest rates on bonds become more valuable.

In other words, the purchasing power of the fixed interest payments increases when inflation is lower, which makes bonds an attractive investment.

Gold is often viewed as a hedge against inflation, as its value tends to increase during periods of high inflation. However, during periods of disinflation, gold prices may not increase as much, and may even decrease if investors shift towards other assets such as bonds.

Collectible antiques and textbooks are unlikely to be affected by disinflation, as their value is determined by factors such as rarity, historical significance, and demand from collectors and students, respectively. Therefore, disinflation is not necessarily good or bad for investments in these assets.

In summary, disinflation is generally good for investments in bonds, while its impact on other assets such as gold, collectible antiques, and textbooks may be minimal.

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False. Among the basic strategies an organization can use for employee development are on-the-job training, formal education, job rotation, and coaching/mentoring.

The three basic strategies for employee development are actually:

Formal Education: This strategy involves enrolling employees in courses, programs, or degree courses outside of the organization to gain new knowledge, skills, and abilities. This strategy is mainly applicable to entry-level employees or individuals looking to change career paths within the organization.

Assessment and Feedback: This strategy provides employees with feedback on their current performance and encourages them to improve their existing skills or acquire new ones. The assessment can be in the form of performance appraisals or 360-degree feedback, while the feedback can come from a supervisor or a mentor.

Job Experience: This strategy involves providing employees with challenging assignments, job rotation, job enrichment, and other on-the-job training to develop their skills and abilities. This strategy is an effective way to promote employee development while also fulfilling the organization's immediate staffing needs.

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There are several benefits of creating a joint venture when doing business internationally, including:

Access to local knowledge and expertise: Partnering with a local company in a joint venture can provide access to valuable local knowledge and expertise about the market, culture, regulations, and business practices.

Shared risk and costs: Joint ventures allow for the sharing of risks and costs associated with entering a new market, such as research and development costs, marketing expenses, and legal fees.

Access to new markets: Joint ventures can provide access to new markets that may be difficult or expensive to enter independently.

Synergies and complementary strengths: Joint ventures can leverage the strengths and capabilities of each partner to create synergies and achieve economies of scale.

Political advantages: Joint ventures can help to navigate local regulations and cultural barriers, and may be viewed more favorably by local governments and stakeholders as a result of the partnership with a local company.

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Cisco's net income is $4.409 billion, EBIT ROA is 18.6%, ROA is 12.4%, and ROE is 17.0%.

Net income = Net sales x Net profit margin

Net income = $22.045 billion x 20% = $4.409 billion

EBIT = Net sales x Operating profit margin

EBIT = $22.045 billion x 30% = $6.614 billion

Return on assets (ROA) = Net income / Total assets

ROA = $4.409 billion / $35.594 billion = 0.124 or 12.4%

EBIT return on assets (EBIT ROA) = EBIT / Total assets

EBIT ROA = $6.614 billion / $35.594 billion = 0.186 or 18.6%

Return on equity (ROE) = Net income / Total equity

Total equity = Total assets - Total debt

Total equity = $35.594 billion - $9.678 billion = $25.916 billion

ROE = $4.409 billion / $25.916 billion = 0.170 or 17.0%

Therefore, Cisco's net income is $4.409 billion, EBIT ROA is 18.6%, ROA is 12.4%, and ROE is 17.0%.

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The Fed should increase the money supply to lower the interest rate, ultimately stabilizing aggregate demand.

To stabilize aggregate demand, the Federal Reserve (Fed) should intervene by adjusting the money supply.

In this case, the correct course of action for the Fed would be to increase the money supply. This action will lower the interest rate, making borrowing cheaper for consumers and businesses.

With lower interest rates, individuals and companies are more likely to take loans, invest, and spend, thus stimulating the economy and restoring aggregate demand.

In summary, when consumer confidence drops due to external factors such as terrorism threats, the Fed should increase the money supply to lower the interest rate, ultimately stabilizing aggregate demand.

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The equation method to calculate normal capacity is as follows: Normal Capacity = (Total Fixed Costs + Total Variable Costs)/Contribution Margin per Unit

First, we need to calculate the contribution margin per unit:

Contribution Margin per Unit = Selling Price per Unit - Variable Cost per Unit

Contribution Margin per Unit = $50.00 - ($10.00 + $8.00 + $7.00 + $10.00)

Contribution Margin per Unit = $15.00

Next, we need to calculate the total fixed costs:

Total Fixed Costs = Fixed Manufacturing Overhead + Fixed Selling & Administrative Expenses

Total Fixed Costs = $450,000 + $300,000

Total Fixed Costs = $750,000

Finally, we can use the equation method to calculate normal capacity:

Normal Capacity = ($750,000 + (100,000 units x $15.00))/ $15.00

Normal Capacity = ($750,000 + $1,500,000)/ $15.00

Normal Capacity = $2,250,000/ $15.00

Normal Capacity = 150,000 units

Therefore, the normal capacity of the business is 150,000 units.

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The correct answer to the question is d. acquisition. Fairmount Food Group has acquired Swissrose International Inc. from ConAgra, which will make them the largest U.S. importer and marketer of specialty and deli-style cheese.

This acquisition is a strategic move for Fairmount as it will enable them to expand their product line and reach a wider customer base. Swissrose is a well-known brand in the market of specialty and food service cheese, and this acquisition will provide Fairmount with access to their existing customer base, thereby increasing their market share. This move also reflects the growing demand for specialty cheeses in the U.S. market, and Fairmount is well-positioned to capitalize on this trend. With this acquisition, Fairmount can now offer a wider variety of high-quality specialty and deli-style cheese to its customers, which will help to drive growth and profitability for the company in the long run.

Overall, this acquisition is a significant step forward for Fairmount Food Group, and it will help to solidify their position as a leading player in the specialty and deli-style cheese market.

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If the monetary expansion is unexpected, the economy will follow path B: AD1 increases to AD2, then SRAS1 decreases to SRAS.

Here is a step-by-step explanation:

1. An unexpected monetary expansion occurs, meaning that there is an increase in the money supply in the economy without prior notice.

2. The increased money supply leads to lower interest rates, making borrowing cheaper and encouraging spending and investment.

3. As a result, aggregate demand (AD) increases from AD1 to AD2 due to higher consumption and investment. This shift represents the initial impact of the unexpected monetary expansion on the economy.

4. In response to the increased aggregate demand, businesses and firms will attempt to meet the higher demand for goods and services by increasing their production.

5. However, in the short run, businesses may face constraints, such as limited resources or higher input costs, that prevent them from expanding their production indefinitely.

6. This leads to an increase in prices, causing the short-run aggregate supply (SRAS) curve to decrease from SRAS1 to SRAS. This adjustment represents the economy's response to the initial increase in aggregate demand.

7. Ultimately, the unexpected monetary expansion leads to a temporary increase in output and employment, but in the long run, it results in higher price levels with no sustained increase in output.

In conclusion, path B accurately describes the sequence of events that occur in the economy following an unexpected monetary expansion.

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People with a divergent thinking style use concrete experience and reflective observation and are good at generating ideas and seeing a situation from multiple perspectives.

The description provided in the question refers to individuals who possess characteristics of the "concrete experience" and "reflective observation" learning styles according to the Kolb Learning Style Inventory. These individuals tend to be more hands-on and prefer to learn by doing, as well as reflecting on their experiences to gain insights and new perspectives. They are often described as being creative, open-minded, and able to generate new ideas.

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