Which one of the following is not one of the three factors that Human Resource personnel need to make sure is in alignment with the company's training and development strategy?

The diversification strategy that implements the concept that a company creates value by applying distinctive competencies acquired in one business unit to another business unit is a strategy based on transferring competencies.

Diversification refers to the process of expanding a company's operations by adding new businesses or products. Diversification strategy is a common strategy used by companies to reduce the risks associated with relying on a single product, service, or market. Companies diversify their businesses to protect against losses and to increase their revenues and profits.

The strategy that implements the concept that a company creates value by applying distinctive competencies acquired in one business unit to another business unit is a strategy based on transferring competencies. This strategy involves transferring skills, resources, and knowledge from one business unit to another to gain a competitive advantage.

It is a common strategy used by companies to take advantage of their existing strengths in one business unit and apply them to another business unit. Overall, transferring competencies is an excellent way for companies to take advantage of their existing strengths and apply them to new business units. By doing so, they can gain a competitive advantage and achieve higher profits.

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The unemployment taxes that would be paid by each company are:

Rowland Construction Company: FUTA - $60.72, SUTA - $27.32

Ford Improvement Company: FUTA - $21.42, SUTA - $19.28

To calculate the unemployment taxes for each company, we need to first determine the taxable wage base for each state. The taxable wage base is the maximum amount of wages that are subject to unemployment tax.

For Iowa, the taxable wage base is $31,600. For Kansas, the taxable wage base is $14,000.

To calculate the unemployment taxes for each company, we can use the following formula:

Unemployment tax = (Taxable wages * Tax rate)

For FUTA (Federal Unemployment Tax Act), the tax rate is 6.0% and the taxable wage base is $7,000 per employee per year.

For Rowland Construction Company:

Taxable wages = $22,000

Unemployment tax = ($22,000 * 0.046 * 0.06) = $60.72.

For Ford Improvement Company:

Taxable wages = $7,000

Unemployment tax = ($7,000 * 0.051 * 0.06) = $21.42.

For SUTA (State Unemployment Tax Act), the tax rate and taxable wage base vary by state.

For Rowland Construction Company:

Taxable wages = $22,000

Unemployment tax = ($22,000 * 0.046 * 0.027) = $27.32.

For Ford Improvement Company:

Taxable wages = $14,000

Unemployment tax = ($14,000 * 0.051 * 0.027) = $19.28.

Therefore, the unemployment taxes that would be paid by each company are:

Rowland Construction Company: FUTA - $60.72, SUTA - $27.32.

Ford Improvement Company: FUTA - $21.42, SUTA - $19.28.

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The four financial statements include the balance sheet, income statement, statement of cash flows, and statement of retained earnings. All four financial statements are related in that they all provide information about a company’s financial performance and position.

Financial statements are the financial reports of a corporation that provide information on its financial situation, performance, and cash flows. The following are the four financial statements:

The income statement, often known as a profit and loss statement, summarizes a firm's revenues and expenditures for a given period. The income statement shows the profit or loss of a business for a specific period, usually a quarter or a year. It reflects the company's operational performance by indicating the difference between revenue and cost of goods sold, operating expenditures, and taxes.

The balance sheet provides a snapshot of a company's financial status at a specific point in time. It shows a firm's assets, liabilities, and equity. This statement illustrates the company's overall worth, including the amounts of its assets and liabilities, and the value of the shareholders' equity.

The cash flow statement depicts a company's cash inflows and outflows. It reveals how much cash a company has on hand and where it comes from, as well as how it is being utilized. The cash flow statement contains three sections: cash flow from operating activities, cash flow from investing activities, and cash flow from financing activities.

This financial statement reflects a company's alterations in equity over time. It illustrates changes in the value of the firm's assets and liabilities, such as stock issuances or stock buybacks, dividend payments, and other adjustments. It shows the change in the equity balance of a firm over a given time period.

All four financial statements are linked and interconnected, and they provide a comprehensive picture of a firm's financial status, performance, and flows. The income statement, balance sheet, and statement of shareholders' equity are all linked, as the net income from the income statement is used to adjust the shareholders' equity in the statement of shareholders' equity. The balance sheet is linked to the cash flow statement, as the balance sheet provides information on a firm's assets and liabilities, which is used to calculate the company's net cash flow in the cash flow statement.

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David is looking to buy a commercial investment property. In addition to the cash needed for the down payment, David also needs capital to run and maintain the property.

A commercial investment property is a type of property that is acquired to generate income. It may be physical property or securities such as stocks, bonds, or mutual funds. This kind of property is normally purchased by individuals, partnerships, or corporations that intend to generate income from it.

The following are some of the costs associated with purchasing a commercial investment property that David will need to maintain the property:

 A down payment is the amount of money that is put down at the outset of a big purchase such as a property or a vehicle. It is typically expressed as a percentage of the purchase price.

For example, if a property is selling for $100,000 and you have a down payment of 20%, you will pay $20,000 upfront, and the remaining $80,000 will be financed.

Capital is the money that a company uses to finance its operations, purchase assets, and expand its business. It is the amount of money that is required to start and run a company, and it may come from a variety of sources. There are several different forms of capital, including debt, equity, and retained earnings.

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The break-even sales in units for the overall enterprise product E is 9,100 units.

To compute the break-even sales (units) for the overall enterprise product, E, we first need to calculate the weighted average unit contribution margin for both products, using the sales mix:

Weighted average unit contribution margin = (contribution margin per unit of bats x % of bats) + (contribution margin per unit of gloves x % of gloves)

Contribution margin per unit of bats = unit selling price of bats - unit variable cost of bats = $40 - $30 = $10

Contribution margin per unit of gloves = unit selling price of gloves - unit variable cost of gloves = $100 - $60 = $40

So, the weighted average unit contribution margin is:

($10 x 0.3) + ($40 x 0.7) = $31

The break-even sales (units) for the overall enterprise product, E, can now be calculated using the formula:

Break-even sales (units) = Fixed costs / Weighted average unit contribution margin

Break-even sales (units) = $282,100 / $31 = 9,100 units

Therefore, Dragon Sports Inc. needs to sell 9,100 units of the overall enterprise product to break even.

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Yes, it is appropriate for the Consumer Financial Protection Bureau (CFPB) to use its enforcement authority to signal on a case-by-case basis which practices it believes to be unfair, deceptive, or abusive. The CFPB definition of UDAAP is essential, which we'll discuss below.

What is UDAAP?

Unfair, deceptive, or abusive acts and practices (UDAAP) are methods used by businesses that are deemed unfair, deceptive, or abusive by the Consumer Financial Protection Bureau (CFPB). UDAAP can be found in consumer finance, banking, mortgages, and student loans, among other industries. It's vital to note that this is a general definition and that the specifics of each scenario will determine whether or not a practice is UDAAP.

What is the CFPB's definition of UDAAP?

The Consumer Financial Protection Bureau (CFPB) has defined UDAAP as follows: "The act or practice is unfair if it causes or is likely to cause substantial injury to customers, the harm is not reasonably avoidable, and the harm is not outweighed by other advantages to consumers or competition. "The act or practice is deceptive if it is likely to mislead a fair or reasonable customer with regard to a material fact, and the customer's interpretation of the advertisement or practice is reasonable.

""The act or practice is abusive if it causes or is likely to cause substantial injury to customers, the harm is not reasonably avoidable, and the harm is not outweighed by other advantages to consumers or competition. An act or practice may be considered abusive if it takes unreasonable advantage of a customer's lack of understanding or inability to bargain."

So, in conclusion, it is appropriate for the CFPB to use its enforcement authority to signal on a case-by-case basis which practices it believes to be unfair, deceptive, or abusive. UDAAP is a term used to describe practices that are unfair, deceptive, or abusive, and the CFPB has defined UDAAP in a way that helps to identify such practices.

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The accounts receivable accounts are used to record the amounts due from the credit card companies. The expense accounts are used to record the fees charged by the credit card companies. The sales revenue and cost of goods sold accounts are used to record the sale of the merchandise. The inventory account is used to record the cost of the merchandise sold.

To record the sales transactions, the following journal entries should be used:

Transaction 1-a:
General Journal Debit Credit
Merchandise 32,000
Mastercard 1,600
Total 33,600

Transaction 1-b:
General Journal Debit Credit
Cost of Merchandise 24,600
Total 24,600

Transaction 2-a:
General Journal Debit Credit
Merchandise 6,200
Bank Cards 240
Total 6,440

Transaction 2-b:
General Journal Debit Credit
Cost of Merchandise 3,600
Total 3,600

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The correct calculation for the year ended December 31, 2014 should be as follows:
Income from continuing operations: $782,000
Tax expense: $234,600
Net income: $547,400

The correct calculation for the depreciation expense each year should be as follows:

Cost of machine - Salvage value / Useful life = Depreciation expense per year

$540,000 - $40,000 / 5 = $100,000

This means that the bookkeeper should have recorded a depreciation expense of $100,000 for each year from 2012 to 2014. However, since the bookkeeper failed to deduct the salvage value, the depreciation expense recorded was $108,000 ($540,000 / 5) for each year.

As a result, the income from continuing operations for the year ended December 31, 2014 is overstated by $8,000 ($108,000 - $100,000). The correct income from continuing operations should be $782,000 ($790,000 - $8,000).

The tax expense should also be adjusted to reflect the correct income from continuing operations. The correct tax expense should be $234,600 ($782,000 x 30%).

Therefore, the correct net income for the year ended December 31, 2014 should be $547,400 ($782,000 - $234,600).

In conclusion, the correct calculation for the year ended December 31, 2014 should be as follows:

Income from continuing operations: $782,000
Tax expense: $234,600
Net income: $547,400

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If the demand for fuel increases (all else held constant), we should expect the price of wheat to increase due to the law of supply.

Corn is used in the production of fuel in the US. Assuming that, corn and wheat are substitutes in production, also  the law of demand and the law of supply apply in each market. If the demand for fuel increases then we should expect (all else held constant) the price of wheat to increase. As corn and wheat are substitutes in production, an increase in demand for corn would shift the demand curve for wheat to the right, resulting in an increase in price.

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Net cash flow alludes to either the increase or loss of assets over a period (after all obligations have been paid). At the point when a business has an excess of money subsequent to paying all its working expenses, it is said to have a positive income.

The cash outflow for Option A is $195,000, and the cash outflow for Option B is $350,000. The cash outflow for internal development is $80,000 ($400 x 200 hours).

To calculate the net cash flows, we need to subtract the operating costs and the depreciation from the revenue generated by each option. The operating costs for Option A are estimated to be $20,000 per year, while the operating costs for Option B are estimated to be $40,000 per year. There are no operating costs associated with internal development.

The depreciation expense for the hardware is calculated using the straight-line method over a 3-year period. The depreciation expense for each year is $666,667 ($2 million - $500,000 salvage value divided by 3 years).

Using a discount rate of 15%, the net present value (NPV) of each option can be calculated as follows:

Option A:

Year 1: $90,000 / 1.15 = $78,261

Year 2: $90,000 / 1.15^2 = $67,948

Year 3: ($70,000 - $20,000 - $666,667) / 1.15^3 = -$360,550

Year 4: ($70,000 - $20,000 - $666,667) / 1.15^4 = -$417,773

Year 5: ($50,000 - $20,000 - $666,667) / 1.15^5 = -$405,112

NPV of Option A = -$1,037,226

Option B:

Year 1: $160,000 / 1.15 = $139,130

Year 2: $160,000 / 1.15^2 = $126,493

Year 3: ($150,000 - $40,000 - $666,667) / 1.15^3 = -$92,989

Year 4: ($145,000 - $40,000 - $666,667) / 1.15^4 = -$130,546

Year 5: ($130,000 - $40,000 - $666,667) / 1.15^5 = -$119,526

NPV of Option B = -$77,428

Internal Development:

Year 1: $0 / 1.15 = $0

Year 2: $0 / 1.15^2 = $0

Year 3: ($70,000 - $666,667) / 1.15^3 = -$372,417

Year 4: ($70,000 - $666,667) / 1.15^4 = -$430,371

Year 5: ($50,000 - $666,667) / 1.15^5 = -$415,439

NPV of Internal Development = -$1,218,227

If the discount rate were to increase by 2% due to the central bank's monetary tightening policy, the NPV of each option would be as follows:

Option A: -$1,106,946

Option B: -$84,341

Internal Development: -$1,292,748

Therefore, based on the analysis, Option B has the highest NPV, even with the potential increase in the discount rate. However, it is important to note that the rapid technology development may affect the accuracy of the projections, and the company should regularly review and adjust its investment decisions accordingly.

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According to the World Bank, a country with low or middle income is typically referred to as a developing country.

This term is used to describe countries that are in the process of economic and social development, with lower levels of industrialization and income than developed countries.

The World Bank classifies countries based on their Gross National Income (GNI) per capita, with low-income countries defined as those with a GNI per capita of $1,045 or less, middle-income countries with a GNI per capita income between $1,046 and $12,735, and high-income countries with a GNI per capita of $12,736 or more.

While the term "third world" was historically used to refer to developing countries, it is now considered outdated and often viewed as derogatory. The terms "first world" and "second world" were originally used during the Cold War to describe capitalist and communist countries, respectively.

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Answer: D

Explanation: developing

Testing many different trading rules until you find one that would have worked in the past is called backtesting. Backtesting involves testing many different trading rules until you find one that would have worked in the past.

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The optimal hedge ratio is the slope of the best fit line when the spot price is regressed against the futures price, or vice versa. It can also be found by regressing the change in the spot price against the change in the futures price, or vice versa. The optimal hedge ratio is used to minimize the risk of price fluctuations in a commodity or asset.

To find the optimal hedge ratio, you will need to use a regression analysis. This involves finding the best fit line that describes the relationship between the spot price and the futures price. The slope of this line is the optimal hedge ratio.

Here are the steps to find the optimal hedge ratio:

1. Plot the spot price on the y-axis and the futures price on the x-axis.
2. Find the best fit line that describes the relationship between the two variables. This can be done using a regression analysis.
3. Calculate the slope of the best fit line. This is the optimal hedge ratio.

Alternatively, you can also find the optimal hedge ratio by regressing the change in the spot price against the change in the futures price, or vice versa. The slope of the best fit line in this case will also be the optimal hedge ratio.

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Given: the following information about Thomas Taylor company is given.

2016:

Ending inventory = $65,200 (given)

LIFO layer = $65,200 - $65,200 = $0

2017:

Ending inventory = $106,560 (given)

LIFO layer = $106,560 - $65,200 = $41,360

2018:

Ending inventory = $114,444 (given)

LIFO layer = $114,444 - $106,560 = $7,884

2019:

Ending inventory = $130,287 (given)

LIFO layer = $130,287 - $114,444 = $15,843

2020:

Ending inventory = $122,980 (given)

LIFO layer = $122,980 - $130,287 = ($7,307)

Note that in 2020, the LIFO layer is negative, which means that the inventory value has lower compared to the previous year. This is unusual but can happen when the prices of goods fall.

so, we can calculate the ending Inventory for each year:

2016: $65,200

2017: $106,560

2018: $114,444 + $7,884 = $122,328

2019: $130,287 + $15,843 = $146,130

2020: $122,980 - $7,307 = $115,673

thus, the ending inventory for Taylor Company using the dollar-value LIFO method for 2016 through 2020 is:

2016: $65,200

2017: $106,560

2018: $122,328

2019: $146,130

2020: $115,673

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The insurance policy that is purchased by a partnership on each partner's interest when the business is worth $4,000,000 is called a "partnership buy/sell plan." A partnership buy/sell plan is the correct answer.

A buy-sell agreement is a legally binding agreement between co-owners of a business that describes the events that will occur if one of the owners dies or leaves the business.

The most common reason for implementing a buy-sell agreement is to ensure that the business remains in the hands of the remaining owners if one of them dies or becomes incapacitated.

A buy-sell agreement should specify what will happen if one of the owners dies or becomes incapacitated. It must contain provisions for the purchase of the interest of a disabled or deceased owner.

The partnership's purchase of a life insurance policy on each partner's interest is intended to fund the buyout in the event of an owner's death or disability.

As a result, this insurance policy is also known as a "partnership buy/sell plan." Business valued at $4,000,000 is the given information for the question.

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If you were saving for a large purchase and won't need the money for 3 years, the most suitable option would be to put it in a Certificate of Deposit (CD) or a high-yield savings account. These two financial tools will help you earn interest on your savings without having to risk your money. You can choose between a high-yield savings account and a CD.

A high-yield savings account is an account that provides a higher interest rate than the average savings account. However, its interest rate is usually lower than that of a CD. A CD is a certificate issued by a bank or credit union. You'll earn a fixed interest rate on the money you deposit, and the rate will remain constant until the CD reaches maturity, which is typically three months to five years, depending on the length of the term you choose.

There are a few factors to consider while formulating your personal finance goals and savings strategy. Here are a few important considerations that one should look for while making savings and finance goals:

1. The first and foremost factor is to establish a budget that includes all of your expenses and income. This will help you keep track of your money, and you'll be able to decide how much you can afford to save.

2. Set realistic financial goals. Your goals should be SMART (Specific, Measurable, Achievable, Relevant, and Time-bound). This will help you stay motivated and remain on track.

3. Emergency savings are essential. It is recommended that you have a rainy-day fund that will cover at least three to six months of your expenses.

4. Debt repayment is critical. It is essential to focus on paying off any outstanding debts as soon as possible to avoid accruing high-interest rates.

5. Review your investments and make changes as necessary. This includes ensuring that you are investing in a diversified portfolio that aligns with your goals and risk tolerance.

6. Finally, you must consistently review and track your progress towards your goals. This will help you identify any areas for improvement and adjust your strategy accordingly.

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This scenario describes data-driven decision-making. Beyond exchanging results with subject matter experts and drawing inferences from their research, a data analyst would take part in numerous activities in data-driven decision-making. The correct option is A.

A single problem statement's performance is discussed in terms of improving data quality and data governance in the data-driven approach. Using data, measurements, and facts to inform business decisions that are strategic and in line with your goals, initiatives, and objectives is known as data-driven decision-making (DDDM).

Even while asking consumers for their opinions on results, judgments, and recommendations can be useful in some situations, data analysts do not always engage in this practice when making decisions using data. The other three possibilities—data gathering and analysis, trend detection, and stakeholder identification—are more fundamental to data-driven decision-making and more crucial to a data analyst's role in it.

Thus, the ideal selection is option A.

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Your Question seems incomplete most probably your complete Question was:

Question 5

A company defines a problem it wants to solve. Then, a data analyst gathers relevant data, analyzes it, and uses it to draw conclusions. The analyst shares their analysis with subject-matter experts, who validate the findings. Finally, a plan is put into action. What does this scenario describe?

A) Data-driven decision-making

B) Data Science

C) Identification of trends

D) Customer service

The resource-based view assumption illustrated by Southwest Airlines (SWA) and Alaska Airlines both competing as point-to-point airlines but drawing upon different resource bundles is Resource heterogeneity.

Resource heterogeneity refers to the idea that different businesses have distinct resource profiles or resource bundles. This implies that each business possesses a unique collection of assets, abilities, and capabilities that distinguish it from its rivals.

Companies with superior resource bundles can use these resources to achieve a sustainable competitive advantage, while companies with weak resource bundles may struggle to maintain their market share in the face of intense competition.

Southwest Airlines and Alaska Airlines are both point-to-point airlines, but they draw on different resources to run their operations. This exemplifies the concept of resource heterogeneity because they are two airlines with distinct resource bundles, which allow them to compete with one another in the same market. As a result, each airline's distinct resource bundle provides them with a unique competitive edge, and these resources cannot be replicated by their competitors.

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To know the dollar price of each bond, we need to calculate the actual price paid for the bond.

For the Treasury bond we should convert it into dollar price first, we need to multiply the par value of $1,000 by 105.84375 (105 + 27/32) to get:

$1,000 x 105.84375 = $105,843.75

thus, the price of the Treasury bond is $105,843.75.

$1,000 x 0.9640 = $964.00

For the municipal bond, the given price of 100.80 is given as the percentage of its par value of $5,000. To convert this to dollar price, we should multiply the par value by 1.0080 to get:

$5,000 x 1.0080 = $5,040.00

thus, the price of the municipal bond is $5,040.00

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"Moon-in-June, a designer and manufacturer of wedding dresses, has decided to purchase a retail chain specializing in bridal wear. This purchase will be useful in gaining more market power for Moon-in-June." The statement is true because market power is the degree to which a company can control prices, output, and other variables in a given market.

When a business has market power, it can influence the prices it charges, the goods or services it provides, and the quality of those goods or services. In essence, market power provides businesses with the ability to control the market.

Moon-in-June is a manufacturer and designer of wedding dresses, while the retail chain specializes in bridal wear. The acquisition of the retail chain will allow Moon-in-June to gain more market power by expanding its reach in the bridal wear market. As a result, Moon-in-June will be able to control more of the market, increasing its bargaining power and overall influence in the industry.

In conclusion, the statement "Moon-in-June, a designer and manufacturer of wedding dresses, has decided to purchase a retail chain specializing in bridal wear. This purchase will be useful in gaining more market power for Moon-in-June" is true.

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1. Her net pay for the eight days is $841.

2. Journal entry: Cash $841 to Wages A/C  $841

3. Journal entry:  Social Security and Medicare taxes payable to Wages Expense A/C $159.

4. Journal entry:  Accounts Receivable, Sales Tax Payable, Sales Revenue to Inventory A/C $2,002

1. For the eight days of work, Lyn Addie earned a gross pay of $1,000 ($125/day x 8 days). Her deductions for FICA Social Security taxes, FICA Medicare taxes, and federal income taxes totaled $159, leaving a net pay of $841.

2. Journal entry to record the payroll payment to Lyn Addie:
Debit Cash: $841
Credit Wages Expense: $841

3. Journal entry to record payroll tax expenses:
Debit FICA Social Security Taxes Payable: $62.50
Debit FICA Medicare Taxes Payable: $18.90
Debit Federal Income Taxes Payable: $77.60
Credit Wages Expense: $159

4. Journal entry to record the sale of merchandise:
Debit Accounts Receivable: $2,800
Debit Sales Tax Payable: $112
Credit Sales Revenue: $2,912
Credit Inventory: $2,002

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a. July Futures should be used for hedge purpose. b. The net cost of oil per barrel if you take a long position in the oil futures contracts on April 15, 2021 will be $26 per barrel.

The use of futures is a means of mitigating the risk of a spot price change by purchasing contracts that specify the price and quantity of an underlying asset to be exchanged at a future date.

The current May oil futures price is $25.00 per barrel and the current July oil futures price is $27. On June 11, the spot oil price is $28 per barrel and the company decides to take oil position (one oil futures contract =1,000 barrels) and July futures price is $29.

Therefore, the futures contract that should be used for hedge purpose is July Futures. The net cost of oil per barrel if you take a long position in the oil futures contracts on April 15, 2021, will be $26 per barrel.

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To determine the expected selling price for Underwood Motors shares, we can use the price-earnings (P/E) ratio formula:P/E ratio = Market price per share / Earnings per share.

A ratio is a mathematical relationship between two or more quantities or values. Ratios can be expressed in different ways, such as as a fraction, as a decimal, or as a percentage. Ratios are often used in finance and accounting to compare different financial measures, such as profitability, liquidity, or solvency, and to evaluate the financial health or performance of a company. Common financial ratios include the price-earnings ratio (P/E), the debt-to-equity ratio, the current ratio, the quick ratio, and the return on equity (ROE) ratio, among others. By analyzing ratios, investors, analysts, and managers can gain insights into the strengths and weaknesses of a company's financial position and make informed decisions about investing, financing, or managing the company.

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The total production cost for March 2022, the first month of operation is $112,440.

The production cost is the total cost of the production process of a business unit. Production cost refers to the cost incurred by a business when they manufacture something. The Sanding Department of Wildhorse Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation.

Production: 8,540 units completed and transferred out; 3,660 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs.

Manufacturing costs: Materials $42,700; labor $25,620; and overhead $43,920.

To calculate the production cost, the formula is used as follows:

Production cost = Direct material cost + Direct labor cost + Factory overhead cost

In this case, the total cost of direct material, direct labor, and factory overhead will be added together.

Production cost = $42,700 + $25,620 + $43,920

Production cost = $112,440

Therefore, the total cost of production for March 2022 is $112,440.

Note: The question is incomplete. The complete question probably is: The Sanding Department of Wildhorse Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 8,540 units completed and transferred out; 3,660 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $42,700; labor $25,620; and overhead $43,920. What is the production cost?

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The proper form of the audit report that should be issued in this case is an Unqualified Opinion with an Emphasis of Matter Paragraph. This type of audit report is issued when the auditor determines that there is substantial doubt about the issuer's ability to continue as a going concern for a reasonable period of time, but there are no other significant audit findings.

An Unqualified Opinion with an Emphasis of Matter Paragraph includes an unqualified opinion on the financial statements as a whole, but also includes an additional paragraph that draws attention to the matter of substantial doubt about the issuer's ability to continue as a going concern. This additional paragraph is included to provide additional information to the users of the financial statements about the issuer's financial condition.

In conclusion, if an auditor determines that there is substantial doubt about an issuer's ability to continue as a going concern for a reasonable period of time and there are no other significant audit findings, the proper form of the audit report that should be issued is an Unqualified Opinion with an Emphasis of Matter Paragraph.

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Share the results with subject-matter experts from the marketing team for their input is the next step as a data analyst.

Data-driven decision-making (DDDM) is a technique for making decisions using data. DDDM focuses on the use of data analytics, machine learning, and statistical algorithms to aid in decision-making. It is based on the idea that data provides significant insights and leads to superior decisions in the business world.

A data analyst is a professional who evaluates large quantities of data, looking for patterns, relationships, and trends. A data analyst's role is critical in every industry, as businesses must make data-driven choices to succeed in today's world. In the process of analyzing data, the analyst may find issues and recommend ways to fix them.

A marketing idea is a strategy or concept for selling a product or service. Marketers use a variety of techniques to come up with innovative and successful marketing ideas, from analyzing data to brainstorming sessions.

A subject matter expert is an authority in a specific area, topic, or domain. Subject matter experts have specialized knowledge or skills in a specific field and have experience that allows them to make informed decisions. They are often consulted for their expertise on a particular topic.

Share the results with subject-matter experts from the marketing team for their input is the next step.

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Using the portfolio theory, the amount invested in Company A would be $1,055,800, amount invested in Company B would be $944,200, and amount invested in the risk-free asset would be $200,000.

According to portfolio theory using the provided information, the amount to be invested in each of the three assets, if 20% of the portfolio is invested in the risk-free asset and the rest into the risky assets, which are Company A and Company B is calculated as follows.

Step 1: Calculate the expected return of the risky portfolio:

E(risky) = wA * E(rA) + wB * E(rB),

where wA + wB = 1, hence,

wA = 1 - wB = (0.8) * (wA * 1.087 + wB * 2.114) + (0.2) * 3.95

Solving for wB,

0.1665 = 0.8wA + 0.2wB

0.8335 = 0.8wA + 0.2(1 - wA)

0.8335 = 0.8wA + 0.2 - 0.2

wA0.8335 - 0.2 = 0.6

wA0.6335 = 0.6wA

wA = 1.0558

wB = 1 - wA = 0.9442

Step 2: Calculate the portfolio variance of the risky portfolio:

σ^2(risky) = wA^2 * σA^2 + wB^2 * σB^2 + 2wA wB * σAσB ρAB

σ^2(risky) = (1.0558^2) * (0.07602^2) + (0.9442^2) * (0.11785^2) + 2(1.0558)(0.9442)(0.07602)(0.11785)(0.54)

σ^2(risky) = 0.0070916σ^2(risky) = 0.708%

Step 3: Calculate the expected return and standard deviation of the complete portfolio.

E(portfolio) = wA * E(rA) + wB * E(rB) + wRF * E(RF)

E(portfolio) = (1.0558) * (1.087%) + (0.9442) * (2.114%) + (0.2) * (3.95%)

E(portfolio) = 1.775%σ(portfolio) = √(wA^2 * σA^2 + wB^2 * σB^2 + 2wA wB * σAσB ρAB)

σ(portfolio) = √(1.0558^2 * 7.602%^2 + 0.9442^2 * 11.785%^2 + 2(1.0558)(0.9442)(0.07602)(0.11785)(0.54))

σ(portfolio) = 8.771%

Step 4: Determine the amount of investment in each of the three assets.

Amount invested in Company A = wA * Total investment

Amount invested in Company A = 1.0558 * $1,000,000

Amount invested in Company A = $1,055,800

Amount invested in Company B = wB * Total investment

Amount invested in Company B = 0.9442 * $1,000,000

Amount invested in Company B = $944,200

Amount invested in the risk-free asset = wRF * Total investmentAmount invested in the risk-free asset = 0.2 * $1,000,000

Amount invested in the risk-free asset = $200,000

Therefore, the amount of investment in each of the three assets, if the investor invests 20% of his portfolio in the risk-free asset and the rest into the risky assets, which are Company A and Company B is given below:

Amount invested in Company A = $1,055,800, Amount invested in Company B = $944,200, Amount invested in the risk-free asset = $200,000.

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The statement "Accrued liabilities are obligations for which there is no

external transaction" is FALSE because accrued liabilities are obligations that a company has incurred but has not yet paid for or recorded.

Accrued liabilities, also known as accrued expenses, represent a company's financial obligations that have been incurred but not yet recorded in its financial statements or paid.

They are a result of the accrual accounting method, which requires revenues and expenses to be recognized when they are earned or incurred, rather than when cash is received or paid.

These liabilities typically represent expenses that have been incurred but not yet invoiced or paid, such as wages, interest, or taxes. Although there may not be an external transaction that has occurred (like receiving an invoice), accrued liabilities still represent real obligations that the company is responsible for paying.

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a. Earning per share for 20Y3 is $9.50 per share and for 20Y2 is $9.45 per share. b. The change indicates a favorable trend.

a. Earnings per share for 20Y3 and 20Y2 are calculated using the formula:

Earnings per share = (Net Income - Preferred dividends)/ Average number of common shares outstanding

For 20Y3, it is given that net income = $775,000, preferred dividend = $ 35,000, and number of common shares = 80,000. Hence, plugging in the values into the formula:

Earnings per share = (Net Income - Preferred dividends)/ Average number of common shares outstanding

= $775,000 - $35,000 / 80,000 shares

= $9.50 per share

For 20Y2,  it is given that net income = $966,000, preferred dividend = $ 35,000, and number of common shares = 95,000. Hence, plugging in the values into the formula:

Earnings per share = (Net Income - Preferred dividends)/ Average number of common shares outstanding

= $966,000 - $35,000 / 95,000 shares

= $9.45 per share

b. From 20Y2 to 20Y3, the earnings per share increased. An increase in earnings per share indicates a favorable trend.

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The article "Big data: are we making a big mistake?" discusses the potential pitfalls of relying solely on big data analysis without considering the limitations and biases of the data.

The article "Big data: are we making a big mistake?" by Tim Harford highlights the potential dangers of relying solely on big data and the need for a cautious approach. The author argues that while big data can provide useful insights and patterns, it is not always accurate or unbiased, and may be prone to errors and misinterpretations.The fundamental difference between big data analytics and traditional statistical analysis is that big data focuses on correlation rather than causation. Big data analysis is often used to identify patterns and correlations among large datasets, but this does not necessarily mean that there is a cause-and-effect relationship between these variables.

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