________ is the percentage of sales dollars that reaches net income on the common-size statements

A) The return on assets
B) The income margin
C) The profit margin
D) The return on equity


Answer: C

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The financial balances for the Atwood Company and the Franz Company as of December 31, 2018, are presented below. Also included are the fair values for Franz Company's net assets. Atwood FranzCo. FranzCo.?(all numbers are in thousands) Book value Book value Fair value 12/31/2018 12/31/2018 12/31/2018Cash$870  $240  $240 Receivables 660   600   600 Inventories 1,230   420   580 Land 1,800   260   250 Buildings (net) 1,800   540   650 Equipment (net) 660   380   400 Accounts payable (570)  (240)  (240)Accrued expenses (270)  (60)  (60)Long-term liabilities (2,700)  (1,020)  (1,120)Common stock ($20 par) (1,980)        Common stock ($5 par)     (420)    Additional paid-in

capital (210)  (180)    Retained earnings (1,170)  (480)    Revenues (2,880)  (660)    Expenses 2,760   620     ??Note: Parenthesis indicate a credit balance??Assume an acquisition business combination took place at December 31, 2018. Atwood issued 50 shares of its common stock with a fair value of $35 per share for all of the outstanding common shares of Franz. Stock issuance costs of $15 (in thousands) and direct costs of $10 (in thousands) were paid.?Compute consolidated cash at the completion of the acquisition. A. $1,110. B. $845. C. $1,085. D. $1,350. E. $870.

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The total production costs at Kellner Machine Works are $87,000 out of which $45,000 represent fixed costs. Which of the following is representative of the variable costs incurred by the company?

A) $35,000 B) $42,000 C) $45,000 D) $87,000 E) $132,000

Business

Column 1: ± z ?p

Column 2: Control limits for a p-chart What will be an ideal response?

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Managers can work to reduce waste, inefficiency, and poor performance by examining procedures on a step-by-step basis. Which term describes this process?

A) Advance planning B) Materials management C) Methods improvement D) Quality planning E) Quality ownership

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