The constraints in a transportation model stipulate that:
a. The sum of units from all sources delivered to a destination is greater than or equal to the demand of the destination.
b. The sum of units to all destinations originated from a source is less than or equal to the available units in that source.
c. The sum of units delivered from a given source to a given destination is non-negative.
d. All of the above.
D
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Avionics Inc, a dealer in machinery and equipment, leased equipment to Benchmark Products on July 1 . 2014 . The lease is appropriately accounted for as a sale by Avionics and as a purchase by Benchmark. The lease is for a ten-year period (the useful life of the asset) expiring June 30, 2021 . The first of ten equal annual payments of $250,000 was made on July 1 . 2014 . Avionics had purchased
the equipment for $1,337,500 on January 1 . 2014, and established a list selling price of $1,687,500 on the equipment. Assume that the present value at July 1 . 2014, of the rent payments over the lease term discounted at 1 . percent (the appropriate interest rate) was $1,582,500 . What is the amount of profit on the sale and the amount of interest income that Avionics should record for the year ended December 31 . 2014? a. $245,000 and $94,950 b. $245,000 and $79,950 c. $350,000 and $79,950 d. $350,000 and $94,950
In a process cost system, the amount of work in process inventory is valued by:
A) finding the sum of all open job costs B) allocating departmental costs between completed and partially completed units C) multiplying units in ending inventory by the direct materials cost per unit D) all of the above
More advancement potential for employees is a significant advantage of the flat structure
Indicate whether the statement is true or false
The creation of the WTO resulted from:
a. the Doha Development Agenda. b. the Geneva Multilateral Negotiating Session. c. a decision of the UN General Assembly. d. the Uruguay Round.