On April 1, 20X5, Marsh Ltd. purchased 25% of the outstanding common shares of King Corp. for $ 6,000,000. The carrying value of King’s net assets was $ 16,000,000, an amount that also approximated their fair value. For the year ended December 31, 20X5, King reported net income of $ 800,000 and Marsh reported net income of $ 10,200,000. King paid dividends of $ 50,000 in each of the first two quarters of 20X5, and $ 75,000 in each of the last two quarters. There were no intercompany transactions during the year. Both companies generate their incomes fairly evenly throughout the year. Assume no goodwill impairment. Required Compute the amounts that would appear on Marsh’s 20X5 SCI as income from investment in King, and the balance of the investment account on the December 31, 20X5, statement of financial position, assuming that Marsh uses: 1. The cost method 2. The equity method.

Please provide a complete, accurate and detailed answer.

Answers

Answer 1

1. The cost method Cost method: Under the cost method, Marsh would recognize income only when dividends are declared by King.

Since Marsh owns 25% of King Corp, the dividends declared would be $50,000 in the first two quarters and $75,000 in the last two quarters. Hence, the total dividend declared by King Corp. for the year would be:$50,000 × 2 + $75,000 × 2 = $250,000.

Therefore, Marsh would recognize income of $250,000 for 20X5. On the December 31, 20X5 statement of financial position, Marsh's investment in King would be shown at cost of $6,000,000.

2. The equity method Equity method: Under the equity method, Marsh would recognize its share of King's earnings on its SCI. Marsh's share of King's net income of $800,000 would be $200,000 (25% of $800,000).

Therefore, Marsh would recognize $200,000 as its share of income from King for 20X5.

On the December 31, 20X5 statement of financial position, Marsh's investment in King would be shown at its carrying value, which is $6,000,000 plus 25% of King's net income of $800,000, or $6,200,000 (i.e., $6,000,000 + $200,000).

Hence, the amounts that would appear on Marsh’s 20X5 SCI as income from investment in King are $250,000 for the cost method and $200,000 for the equity method.

The balance of the investment account on the December 31, 20X5 statement of financial position are $6,000,000 for the cost method and $6,200,000 for the equity method.

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Related Questions

The following events occurred at Moore's Hobbies and Crafts store during the most recent fiscal year:
Purchased merchandise costing $99,000.
Had sales revenue for the year totaling $145,000; the merchandise sold was purchased for $85,000.
Paid $7,500 transportation-in costs.
Incurred selling and administrative costs equal to 10 percent of sales revenue.
All transactions, sales and purchases, were for cash.
An inventory account at the end of the year indicated merchandise costing $94,500 was on hand.

Required:
Give the amounts for the following items in the Merchandise Inventory account:
a. Ending balance (EB)
b. Transfers-out (TO)
c. Transfers-in (TI)
d. Beginning balance (BB)

Answers

The amounts for the items in the Merchandise Inventory account are Ending balance (EB) = $94,500, Transfers-out (TO) = $85,000, Transfers-in (TI) = $7,500 and Beginning balance (BB) = $176,500.

Ending balance (EB):

The ending balance represents the value of merchandise that is still on hand at the end of the year. In this case, the ending balance is given as $94,500.

Transfers-out (TO):

Transfers-out refers to the cost of merchandise sold during the year. We know that the sales revenue for the year was $145,000, and the merchandise sold was purchased for $85,000. Therefore, the transfers-out amount can be calculated as the cost of merchandise sold, which is $85,000.

Transfers-in (TI):

Transfers-in represents the transportation-in costs, which are expenses incurred to bring the merchandise into the store. It is given that $7,500 was paid for transportation-in costs. Hence, the transfers-in amount is $7,500.

Beginning balance (BB):

To determine the beginning balance, we need to consider the purchases made during the year and adjust for the transfers-in and transfers-out amounts. The purchases made during the year were $99,000, and the transfers-in were $7,500. The transfers-out were $85,000. Therefore, the calculation for the beginning balance can be done as follows:

Beginning balance (BB) = Purchases - Transfers-in + Transfers-out

BB = $99,000 - $7,500 + $85,000

BB = $176,500

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A toy company is working on a building monster for kids. After
conducting a market survey, the demand forecast for the year was
estimated. In order to meet the demand, the production line should
be ca

Answers

By balancing the factors, the toy company can ensure its success in the market.

Based on the given scenario, a toy company is working on building a monster toy for kids. After conducting a market survey, the demand forecast for the year was estimated. In order to meet the demand, the production line should be capable of producing a sufficient number of toys. To ensure that the toy company can meet the forecasted demand, it is essential that the production line has the capacity to produce enough units. This requires efficient production processes and adequate resources to meet the demand. It is also important for the company to maintain the quality of the toys while meeting the demand for them. By balancing these factors, the toy company can ensure its success in the market.

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Suppose that you run a regression and find for observation 18 that the observed value is 15.0 while the fitted value is 13.56. What is the residual for observation 18?

Answers

The residual for observation 18 is 1.44, indicating that the observed value is higher than the predicted value.

The residual for observation 18 can be calculated as the difference between the observed value and the fitted value. In this case, the observed value is 15.0 and the fitted value is 13.56. Therefore, the residual for observation 18 is obtained by subtracting the fitted value from the observed value:

Residual = Observed value - Fitted value

        = 15.0 - 13.56

        = 1.44

Hence, the residual for observation 18 is 1.44. Residuals represent the discrepancy between the observed values and the values predicted by the regression model. Positive residuals indicate that the observed value is greater than the predicted value, while negative residuals indicate that the observed value is smaller than the predicted value.

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mary smith would like to invest in 10 t-bills that will have a maturity value of $1,000. the bills have a stated interest rate of 2 percent. what would be the purchase price of these t-bills?

Answers

The estimated purchase price of the 10 T-bills would be $9,800 ($980 x 10).

purchase price of T-bills is calculated by the following formula:

Purchase price = Maturity value / (1 + (interest rate x time)

as per hint  the T-bills are sold at a discount, (i.e the purchase price will be less than the maturity value.)

let us assume the maturity time as 1 year

Purchase price = $1,000 / (1 + (0.02 x 1)) = $980

The complete question is

Mary Smith would like to invest in 10T-bills that will have a maturity value of $1,000. The bills have a stated interest rate of 2 percent. What would be the purchase price of these T-bills? Hint: T-bills are sold at discount. O $960 O $970 $980 NO $990 $1.000.

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In a regular two-consumer two-good exchange economy, if we move from the initial endowment to a point on the contract curve, what must be true?
I. A Pareto-improvement has occurred
II. The new allocation can be supported as an equilibrium with transfers
III. The new allocation is socially preferred to the original endowment

Group of answer choices

both I and II

II only

III only

I only

Answers

In a regular two-consumer two-good exchange economy, if we move from the initial endowment to a point on the contract curve, what must be true?We can conclude that both I and III must be true. The new allocation is socially preferred to the original endowment, and a Pareto-improvement has occurred.

The contract curve is formed by the set of Pareto-efficient allocations. Each point on the contract curve represents an allocation that is Pareto efficient. A Pareto improvement is when the allocation of goods is adjusted in such a way that one consumer is made better off without making the other consumer worse off.The new allocation is said to be socially preferred to the original endowment if it lies on the contract curve and is Pareto-efficient. If the new allocation lies outside of the contract curve, it is not Pareto-efficient, and it cannot be supported as an equilibrium with transfers.A point on the contract curve is Pareto-efficient because it is not feasible to reallocate the goods in such a way that one consumer is better off without making the other consumer worse off. Therefore, if we move from the initial endowment to a point on the contract curve, a Pareto-improvement has occurred, and the new allocation is socially preferred to the original endowment. Thus, we can conclude that both I and III must be true.

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Initial public offering on April 13, 2017 Yextinc completed its IPO on NYSE Yest sold 10,500,000 shares of stock at an offer price 512 with an underwriting decount of $0.72 per share Your's closing stock prce on the first day of trading on the secondary market was $13.44, and 5.400.470 shares were standing Calculate the intal proceeds for Yes Po b. Calculate the percentage underwriter dcount Calculate the dollar amount of the underwriting for Yox PO Caut procede for IPO Cote Youth Punderpricing I. Calea capital The total proceeds for You Pos Round to the moreet dolor) b. The percentage Underwriter discount and to do e. The con amount of Saunderwriter fra for Yound to the nearest dolar) d. The net proceeds for Youts POS (Pound 10 error) .. Yes to underping Round to one deomal por martiet cotatation (Round to the dearest dolar)

Answers

a) The Initial Proceeds for Yext's POThe initial proceeds for Yext's PO is: Initial Proceeds = Number of shares sold x Offer price per share- Underwriting discount= 10,500,000 x $12 - $0.72 x 10,500,000= $126,000,000 - $7,560,000= $118,440,000

b) The Percentage Underwriter Discount:The percentage underwriter discount is: Percentage Underwriter Discount = (Underwriting discount/ Offer price per share) x 100%= ($0.72/ $12) x 100%= 6%c)

The Dollar Amount of the Underwriting for Yext POCalculate the dollar amount of the underwriting for Yext PO using the formula below:

Dollar Amount of Underwriting = Underwriting discount x Number of shares soldDollar Amount of Underwriting = $0.72 x 10,500,000= $7,560,000d)

The Proceeds for IPO: The Proceeds for IPO can be calculated as follows: Proceeds for IPO = Initial Proceeds + Underwriter discount= $118,440,000 + $7,560,000= $126,000,000e)

Calculate Youth UnderpricingThe Youth Underpricing can be calculated using the formula below:

Youth Underpricing = (Offer price - Closing stock price)/ Offer price= ($12 - $13.44)/ $12= -0.12 or -12%f)

Calculate the Capital: The Capital can be calculated as follows: Capital = Number of shares sold x Offer price per share= 10,500,000 x $13.44= $141,420,000g)

The Total Proceeds for Yext's POSThe Total Proceeds for Yext's POS can be calculated using the formula below: Total Proceeds = Closing stock price x Number of shares sold- Underwriting discount

Total Proceeds = $13.44 x 5,400,470 - $0.72 x 5,400,470= $72,697,585.60 - $3,892,773.44= $68,804,812.16h)

The Net Proceeds for Yext's POS (Pound 10 error)

The Net Proceeds for Yext's POS can be calculated using the formula below: Net Proceeds = Total Proceeds - Underwriting feesNet Proceeds = $68,804,812.16 - $7,560,000= $61,244,812.16.

Therefore, the solutions to the questions above are:a) The Initial Proceeds for Yext's PO are $118,440,000.

b) The Percentage Underwriter Discount is 6%.

c) The Dollar Amount of the Underwriting for Yext PO is $7,560,000.

d) The Proceeds for IPO are $126,000,000.

e) The Youth Underpricing is -12%.

f) The Capital is $141,420,000.

g) The Total Proceeds for Yext's POS is $68,804,812.16

.h) The Net Proceeds for Yext's POS is $61,244,812.16.

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A company uses a standard cost system in which variable manufacturing overhead (VMOH) is applied to products on the basis of Direct Labor Hours (DLHS). Their product standard calls for 2 DLHs per unit. For the most recent period, the company reported the following data Actual Units Produced 229 units Actual Direct Labor Hours 450 hours Actual VMOH expense $18,000 VMOH Rate Variance $1,800 favorable Q. What was the VMOH efficiency variance?

Answers

VMOH efficiency variance = (458 DLHs - 450 DLHs) × VMOH Rate = 8 DLHs × VMOH Rate

Given information:

Actual units produced: 229 units

Actual DLHs: 450 hours

Standard DLHs per unit: 2 DLHs per unit

Actual VMOH expense: $18,000

VMOH Rate Variance: $1,800 favorable

To calculate the VMOH efficiency variance, we can use the following formula:

VMOH efficiency variance = (Standard DLHs allowed - Actual DLHs) × VMOH Rate

First, let's calculate the standard DLHs allowed for the actual production:

Standard DLHs allowed = Standard DLHs per unit × Actual units produced

Standard DLHs allowed = 2 DLHs per unit × 229 units

Standard DLHs allowed = 458 DLHs

Now we can calculate the VMOH efficiency variance:

VMOH efficiency variance = (Standard DLHs allowed - Actual DLHs) × VMOH Rate

VMOH efficiency variance = (458 DLHs - 450 DLHs) × VMOH Rate

VMOH efficiency variance = 8 DLHs × VMOH Rate

Since the VMOH Rate is not provided in the given information, we cannot calculate the exact VMOH efficiency variance without it. However, the formula above shows how to calculate it once the VMOH Rate is known.

The correct question is:

A company uses a standard cost system in which variable manufacturing overhead (VMOH) is applied to products on the basis of Direct Labor Hours (DLHS). Their product standard calls for 2 DLHS per unit. For the most recent period, the company reported the following data:

Actual Units Produced = 229 units

Actual Direct Labor Hours = 450 hours

Actual VMOH expense = $18,000

VMOH Rate Variance = $1,800 favorable

What was the VMOH efficiency variance?

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which is not a reason you should include some statistical information in your presentation

Answers

When preparing and delivering a presentation, including some statistical information is very crucial as it enhances the presentation's credibility and persuasiveness. Some of the reasons why you should include some statistical information in your presentation are;it helps to add credibility to your presentation, making it more persuasive, it provides support for your main points, it helps to make your argument more compelling and memorable, it also adds a level of professionalism and authority to your presentation.However, there are situations where including statistical information is not appropriate. One of the reasons which are not a reason you should include some statistical information in your presentation is; when the audience does not require statistical information, or the information is not relevant to your presentation or topic. In such cases, presenting statistics can bore the audience and cause them to lose interest in the presentation.Another reason to avoid including statistical information in your presentation is when you have limited time. If you only have a few minutes to present, then it may not be practical to include statistical information as it can take up a significant amount of your time. Therefore, it is important to use statistics only when they are relevant and necessary to make a point. In conclusion, one should only include statistics when it adds value to the presentation.

.Which of the following journal entries is correct when a company owns its office building for many years and now sells the building?
A. Cash xxx
Accumulated depreciation xxx
Loss on sale xxx
Building xxx
B. Cash xxx
Building xxx
Gain on sale xxx
Accumulated depreciation xxx
C. Cash xxx
Accumulated depreciation xxx
Loss on sale xxx
Building xxx
D. Cash xxx
Gain on sale xxx
Building xxx

Answers

Cash xxx, Accumulated depreciation xxx, Loss on sale xxx, Building xxx  journal entries is correct when a company owns its office building for many years and now sells the building. Option A is the correct answer.

A loss on sale accounts is debited or a gain on sale account is credited when the building is sold, and the building account is removed with a credit. Cash is also raised with a debit, and accumulated depreciation is withdrawn with a debit. Option A is the correct answer.

In order to document a business transaction in the company's accounting records, a journal entry is employed. Journal entries are often made in the main ledger, but they can also be produced in a subsidiary ledger and subsequently rolled forward into the general ledger after being summarized. The general ledger is then used to produce the company's financial statements.

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__________ is the elapsed time beginning with the initiation of production and ending with the cash collection of receivables from the sale of the product.

Answers

The cash conversion cycle is the elapsed time beginning with the initiation of production and ending with the cash collection of receivables from the sale of the product.

The cash conversion cycle measures the time it takes for a company to convert its investments in inventory and other production costs back into cash through sales and the subsequent collection of receivables.

The cycle includes the time taken to sell inventory, the time it takes for customers to pay for the goods or services, and the time required to convert receivables into cash. A shorter cash conversion cycle is generally desirable as it signifies a more efficient use of working capital and quicker cash flow generation.

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Which of the following is not a source of MARKET FAILURE?

a. Monopolies
b. Externalities
c. Imperfect Information
d. Firms are price-takers

Answers

Firms are price-takers is not a source of market failure. Option D is correct.

Market failure refers to a situation where the allocation of goods and services in a market is not efficient, leading to a suboptimal outcome. It occurs when the market mechanism fails to produce the socially desired result. Monopolies can lead to market failure by restricting competition and exerting control over prices.

Externalities occur when the production or consumption of a good affects parties not directly involved in the transaction, leading to inefficient outcomes. Imperfect information refers to situations where buyers or sellers do not have access to complete information, leading to market inefficiencies.

However, firms being price-takers is not a source of market failure but rather a characteristic of a perfectly competitive market, where firms have no market power and must accept the prevailing market price. Option D is correct.

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True or False:
A CDS is a standardized contract that could be used by parties
to trades of a credit derivatives contract.

Answers

True.

A CDS is a standardized contract used for trading credit derivatives, providing a means for parties to transfer and manage credit risk.

How is a CDS (Credit Default Swap) contract used?

A CDS (Credit Default Swap) is indeed a standardized contract that can be used by parties involved in trading credit derivatives. A CDS is a financial instrument that allows investors to protect themselves against the risk of default on a debt instrument, such as a bond or loan.

It involves one party (the protection buyer) making periodic payments to another party (the protection seller) in exchange for protection against the default of a specified reference entity. The terms and conditions of CDS contracts are typically standardized to facilitate trading and ensure consistency in the market.

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jones blair case how might one characterize the architectural paint coatings industry?

Answers

The architectural paint coatings industry is a mature and highly competitive market influenced by economic conditions, environmental regulations, and technological advancements.

Firstly, the industry is mature, meaning it has reached a stable stage of development. The demand for architectural paint coatings is relatively constant, driven by factors such as new construction, renovation projects, and maintenance requirements. Market growth is typically tied to the overall health of the construction and real estate sectors.

Secondly, the industry is highly competitive. There are numerous players in the market, ranging from large multinational corporations to regional and local manufacturers. Competition is fierce in terms of pricing, product quality, brand reputation, and customer service. Differentiation is key for companies to gain market share and establish strong customer relationships.

Additionally, the industry is subject to various external factors. Economic conditions, including fluctuations in construction activity and consumer spending, can impact demand. Environmental regulations and sustainability concerns have also influenced product development, driving the adoption of eco-friendly and low VOC (volatile organic compounds) coatings.

Technological advancements play a significant role in the industry, leading to the development of innovative products, such as self-cleaning coatings, heat-reflective paints, and digital color matching systems. Manufacturers also focus on research and development to improve product performance, durability, and efficiency.

Overall, the architectural paint coatings industry is characterized as mature, highly competitive, and influenced by economic conditions, environmental regulations, and technological advancements. Companies within the industry need to adapt to market trends, invest in innovation, and effectively differentiate themselves to succeed in this competitive landscape.

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Dec 31, 2020 $58,500 Cash 63,000 Notes Receivable 121,500 Supplies & Inventory 54,000 Prepaid expense 81,000 Long-term investments 144,000 Machines and tools (45,000) Accumulated depreciation-equipment Total Assets $639,000 $477,000 Liabilities & Stockholders' Equity Accounts payable $ 76,500 $ 31,500 Bonds payable (long-term) 166,500 211,500 Common Stock 180,000 103,500 Retained Earnings 216,000 130,500 Total Liabilities & Stockholders' Equity $639,000 $477,000 Income Statement Information (2021): 1. Net income for the year ending December 31, 2021 is $130,500. 2. Depreciation expense is $18,000. 3. There is a loss of $9,000 resulted from the sale of long-term investment. Additional information (2021): 1. All sales and purchases of inventory are on account (or credit). 2. Received cash for the sale of long-term investments that had a cost of $81,000, yiel 3. Cash dividends paid is $45,000. 4. The company purchased new machines and tools for $22,500 cash, Assets Dec 31, 2021 $351,000 72,000 81,000 31,500 0 166,500 (63,000)

Answers

The company experienced an increase in cash, a decrease in long-term investments, and changes in various other accounts, resulting in a total asset balance of $351,000 and total liabilities and stockholders' equity of $351,000 on December 31, 2021.

Based on the information provided, we can analyze the changes in the company's financial position between December 31, 2020, and December 31, 2021.Starting with the assets, the cash balance increased by $292,500 ($58,500 + net income of $130,500 + cash from long-term investments of $81,000 - cash dividends paid of $45,000 - purchase of machines and tools for $22,500). The notes receivable decreased by $63,000, indicating that they were likely collected during the year.Supplies and inventory remained unchanged at $121,500, while prepaid expenses decreased by $54,000. Long-term investments were fully liquidated, resulting in a decrease of $144,000. The machines and tools' value remained the same at $45,000, but there was an increase of $18,000 in accumulated depreciation due to the depreciation expense.

Moving on to liabilities and stockholders' equity, accounts payable increased by $45,000 ($76,500 - $31,500). Bonds payable decreased by $45,000 ($166,500 - $211,500). Common stock increased by $76,500 ($180,000 - $103,500). Retained earnings increased by $86,500 ($216,000 - $130,500) due to net income.

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On 1 March 2025, Quality Furniture Importers acquires furniture from a supplier in New Zealand. The furniture is shipped f.o.b. from New Zealand on 1 September 2025. The cost of the furniture is NZD $800 000. The amount has not been paid at 30 September 2025 and exchange rates are as follows: O 1 September 2025 A$1.00 NZD $1.08 O 30 September 2025 A$1.00 NZD $1.06 Required: a) What is the amount payable at 1 September and 30 September 2025 in Australian dollars? (Rounded to the nearest whole A$.) (2 marks) ANSWER a): b) Did the Australian dollar strengthen or weaken? (1 mark) ANSWER b): c) Prepare the journal entries for the above dates showing the amount of exchange gain or loss.

Answers

a) To calculate the amount payable in Australian dollars, we need to convert the cost of the furniture from New Zealand dollars (NZD) to Australian dollars (AUD) using the given exchange rates.

1 September 2025: Amount payable = NZD $800,000 * A$1.08/NZD $1 = A$800,000 * 1.08 = A$864,000 30 September 2025: Amount payable = NZD $800,000 * A$1.06/NZD $1 = A$800,000 * 1.06 = A$848,000

Therefore, the amount payable at 1 September 2025 is A$864,000, and the amount payable at 30 September 2025 is A$848,000

.a):1 September 2025: A$864,000

30 September 2025: A$848,000

b) To determine whether the Australian dollar strengthened or weakened, we compare the exchange rate between the two dates.

1 September 2025 exchange rate: A$1.00 = NZD $1.08

30 September 2025 exchange rate: A$1.00 = NZD $1.06

Since the exchange rate decreased from NZD $1.08 to NZD $1.06, it means that the Australian dollar weakened against the New Zealand dollar.

b):The Australian dollar weakened. c) Journal entries: 1 September 2025:

Accounts Payable (NZD) NZD $800,000 Exchange Gain NZD $0 (No exchange gain/loss recorded at this point) Accounts Payable (AUD) A$864,000 Exchange Gain A$64,000 (Exchange gain due to the conversion) 30 September 2025: Accounts Payable (NZD) NZD $800,000 Exchange Gain NZD $0 (No change in exchange rate at this point) Accounts Payable (AUD) A$848,000 Exchange Gain A$16,000 (Exchange gain due to the change in exchange rate) Exchange gain/loss is recorded to account for the fluctuation in exchange rates and to adjust the payable amount accordingly.

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Choose the correct choice after reading the following
assertion (A) and reason (R). Assertion (A) The gap between where we are and where we need to go is bridged through planning.
Reason (R) Planning includes setting goals and developing relevant sources to reach those goals.
a. A is correct but R is not.
b. Both A & R are right and R is the correct explanation of A
c. A and R are correct statements.
d. Both A & R are right, but R is not the correct explanation of A

Answers

The correct answer after reading both assertion (A) and reason (R) is option c. A and R are correct statements.

Assertion (A) states that the gap between where we are and where we need to go is bridged through planning. This is a valid statement. Planning plays a crucial role in identifying the current state, setting goals, and developing strategies to bridge the gap between the current state and the desired future state.

Reason (R) supports Assertion (A) by stating that planning includes setting goals and developing relevant sources to reach those goals. This is also a valid statement. Planning comprises of developing and setting of goals and development of useful resources to reach those goals.

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If a startup budget is tight, a business idea's promise is
likely to be determined by the entrepreneur's ability to
test market reactions to gauge its odds for success.
hire competent employees.

Answers

If a startup budget is tight, a business idea's promise is likely to be determined by the entrepreneur's ability to test market reactions to gauge its odds for success. It is not necessary to hire competent employees.

In business, a tight budget can be challenging, but it can also be seen as an opportunity to evaluate the feasibility of a business idea. During the early stages of starting a business, a tight budget forces entrepreneurs to be resourceful and creative in their efforts to build a successful company.

To determine whether an idea has promise, entrepreneurs need to test market reactions. It is important to gauge whether there is a market for the product or service, and if the price point is correct, which are all aspects of market research. The entrepreneur must test market reactions, and if possible, sell to potential customers without incurring significant expenses such as product development or inventory purchases.

Hiring competent employees is critical to any business's success, but it is not the most crucial factor in determining whether a startup will succeed. The entrepreneur's ability to test market reactions and gauge the business idea's promise is far more important than the skill level of the employees.

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Question 24 5 pts The number of cattle slaughtered every year for meat far exceeds the number of elephants slaughtered every year for their ivory. Despite this, cows can be found everywhere while elephants are on the verge of extinction in some countries. Which of the following best explains this difference? O People tend to protest more every year to prevent cow extinction than they do for elephant extinction. O Animals slaughtered for their meat are generally better conserved by humans than animals slaughtered for nonfood uses. Cows can be privately owned while in many countries elephants can not. The demand for ivory far exceeds the demand for beef. Question 22 When private ownership rights are well-defined and enforced, owners of physical assets and resources O incur the opportunity cost of ignoring the wishes of others. O are not responsible if the use of their assets impose harm on others. O have no incentive to consider the desires of others. O have little incentive to take care of their assets.

Answers

Cows can be privately owned while in many countries elephants can not. This is because private ownership of cows can create incentives for their owners to take care of them.

Although the number of cows slaughtered every year for meat far exceeds the number of elephants slaughtered every year for their ivory, cows can be found everywhere while elephants are on the verge of extinction in some countries. Among the provided options, the best explanation for this difference is that cows can be privately owned while in many countries elephants cannot. Cows can be privately owned while in many countries elephants can not. This is because private ownership of cows can create incentives for their owners to take care of them. In contrast, most elephants are owned by the state, and people have little incentive to protect them because they do not have ownership rights. Moreover, private ownership rights for physical assets and resources can make sure the asset owners are responsible if the use of their assets imposes harm on others. Elephants are some of the world's most magnificent creatures. However, they are on the verge of extinction in some countries, despite the fact that the number of cows slaughtered every year for meat is far greater than the number of elephants slaughtered every year for their ivory. Cows can be found everywhere, while elephants are struggling to survive. This article examines why this is the case. Among the given options, the most logical explanation for this difference is that cows can be privately owned while in many countries elephants cannot.

Private ownership of cows creates incentives for their owners to take care of them. As a result, most cows are well-fed, well-housed, and well-looked after, ensuring a constant supply of meat for consumption. In contrast, most elephants are owned by the state, and people have little incentive to protect them because they do not have ownership rights. People are more likely to take care of something if they own it or if they have a stake in it. Thus, in many countries, elephants are neglected, abused, or slaughtered because they are considered pests or threats to crops. Private ownership rights for physical assets and resources can make sure the asset owners are responsible if the use of their assets imposes harm on others. The laws and regulations on private property help safeguard the rights of property owners and the public at large. Private ownership also encourages responsible behaviour from asset owners.

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Introduction of the selected e-commerce business that ventures in fashion industry
Clear introduction of the retail sectors covering all of the following:

• Name of the company

• Address of the company

• Start-up year

• Web address

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The name of the e-commerce business is "FashionGuru."

What is the name of the e-commerce business specializing in the fashion industry?

Introducing "FashionGuru," an innovative e-commerce business that specializes in the fashion industry. FashionGuru is committed to providing customers with a seamless online shopping experience and a wide range of trendy fashion products.

The company is headquartered at 123 Fashion Avenue, Cityville, and operates globally to cater to fashion enthusiasts worldwide. With a strategic location, FashionGuru can efficiently serve customers from various regions and ensure prompt delivery of their orders.

FashionGuru was founded in the year 20XX, marking its entry into the fashion market. Since its inception, the company has been dedicated to staying ahead of the fashion curve, offering the latest trends and styles to its customers.

With a team of fashion experts and technology enthusiasts, FashionGuru strives to create a user-friendly and visually appealing online platform.

To explore the world of fashion at FashionGuru, customers can visit the company's official website at www.fashionguru.com. The website provides a seamless browsing experience, allowing customers to discover and purchase their favorite fashion items with ease.

In summary, FashionGuru is a dynamic e-commerce business that brings fashion to the fingertips of customers worldwide through its user-friendly online platform and an extensive collection of trendy fashion products.

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The production of agricultural products like wheat is one of the few examples of a perfectly competitive industry. In this question, we analyze results from a study released by the U.S. Department of Agriculture about wheat production in the United States in 2016.
a. The average variable cost per acre planted with wheat was $115 per acre. Assuming a yield of 44 bushels per acre, calculate the average variable cost per bushel of wheat.
b. The average price of wheat received by a farmer in 2016 was $4.89 per bushel. Do you think the average farm would have exited the industry in the short run? Explain.
c. With a yield of 44 bushels of wheat per acre, the average total cost per farm was $7.71 per bushel. The harvested acreage for wheat in the United States decreased from 48.8 million acres in 2013 to 43.9 million acres in 2016. Using the information on prices and costs here and in parts a and b, explain why this might have happened.
d. Using the above information, what do you think will happen to wheat production and prices after 2016?

Answers

a. To calculate the average variable cost per bushel of wheat, we divide the average variable cost per acre by the yield per acre:

Average variable cost per bushel = Average variable cost per acre / Yield per acre

Average variable cost per bushel = $115 / 44 bushels

Average variable cost per bushel ≈ $2.61

b. To determine if the average farm would have exited the industry in the short run, we compare the average price of wheat with the average variable cost per bushel. If the average price is lower than the average variable cost, it indicates that farmers are not covering their variable costs and may consider exiting the industry.

In this case, the average price of wheat is $4.89 per bushel, and the average variable cost per bushel is approximately $2.61. Since the average price is higher than the average variable cost, it suggests that the average farm would likely continue operating in the short run.

c. The decrease in harvested acreage for wheat from 48.8 million acres in 2013 to 43.9 million acres in 2016 could be attributed to the profitability of wheat farming. With an average total cost per farm of $7.71 per bushel and an average price of $4.89 per bushel, it indicates that farmers are not covering their total costs.

The decrease in acreage could be a response to the unprofitability of wheat farming. Farmers may have chosen to allocate their resources to more profitable crops or alternative agricultural activities.

d. Based on the information provided, it is difficult to predict with certainty what will happen to wheat production and prices after 2016. However, the decrease in harvested acreage suggests that if the trend continues, wheat production may decline further. This could potentially lead to a decrease in supply, which could have an impact on wheat prices. Factors such as changes in market demand, government policies, and global market conditions will also influence future production and prices.

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Design the substantive procedures the auditor should perform during the final audit to confirm assertions of the non-current liabilities balances presented in the financial statements of the firm. Identify relevant assertions, source of evidence and audit procedures the auditor can use to confirm these assertions

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The auditor must perform substantive procedures during the final audit to confirm assertions of the non-current liabilities balances presented in the financial statements of the firm.

Substantive procedures are procedures that collect information to enable the auditor to conclude if material misstatements exist in the financial statements. To confirm assertions of non-current liabilities, the auditor should perform the following substantive procedures: Identify relevant assertions The relevant assertions of non-current liabilities are as follows:ExistenceCompletenessAccuracyValuationCut-offPresentation and disclosure Source of evidence The auditor can obtain evidence from various sources to confirm assertions of non-current liabilities.

These sources of evidence are as follows: Third party confirmation Bank and financial statements Invoices and contracts Title deeds or ownership certificates Audit Procedures The auditor can use the following audit procedures to confirm assertions of non-current liabilities: Completeness: The auditor can trace non-current liabilities from the prior year to the current year to ensure they are all present.

Accuracy: The auditor can compare the amount of non-current liabilities to the records maintained by the company.

Cut-Off: The auditor can examine the transactions that occurred before and after the year-end to determine if any were recorded in the incorrect period. Valuation: The auditor can compare the value of non-current liabilities to market values or other sources to determine the accuracy of the valuation.

Existence: The auditor can examine the source documents that support the non-current liabilities to ensure they exist. Presentation and disclosure: The auditor can ensure that the non-current liabilities are properly disclosed in the financial statements.

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You are the manager of a monopoly, and your demand and cost functions are given by P = 300 - 3Q and C(Q) = 1,500 + 2Q^2, respectively. a. What price-quantity combination maximizes your firm's profits? Price: $ Quantity: units b. Calculate the maximum profits. $ c. Is demand elastic, inelastic, or unit elastic at the profit-maximizing price-quantity combination? d. What price-quantity combination maximizes revenue? Price: $ Quantity: units e. Calculate the maximum revenues. $

Answers

a. The price-quantity combination that maximizes your firm's profits is $200 and 33.33 units.

b. The maximum profits of your firm will be $4,445.56.

c. At the profit-maximizing price-quantity combination, the demand is elastic.

d. The price-quantity combination that maximizes revenue is $150 and 50 units.

e. The maximum revenue your firm can generate will be $7,500.

In a monopoly, the demand and cost functions of a manager can be given as P = 300 - 3Q and C(Q) = 1,500 + 2Q^2, respectively. a. To maximize the profits of the firm, the first step is to find the point where the derivative of the profit function is zero. By differentiating the profit function with respect to Q, we get 300 - 6Q - 4Q = 0, which yields Q = 33.33 units. By substituting this value of Q into the demand function, we get P = $200. Therefore, the price-quantity combination that maximizes your firm's profits is $200 and 33.33 units.

b. The maximum profits can be calculated by substituting the price-quantity combination in the profit function, which yields $4,445.56.

c. At the profit-maximizing price-quantity combination, the demand is elastic because the absolute value of the price elasticity of demand is greater than 1.

d. To maximize revenue, the first step is to find the point where the derivative of the revenue function is zero. By differentiating the revenue function with respect to Q, we get 300 - 6Q = 0, which yields Q = 50 units. By substituting this value of Q into the demand function, we get P = $150. Therefore, the price-quantity combination that maximizes revenue is $150 and 50 units.

e. The maximum revenues your firm can generate will be equal to the price multiplied by the quantity, which yields $7,500.

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Please complete the following stock transactions by recording your responses on the spreadsheet template we used in class for the practice question. 1. Hunt Incorporated is authorized to issue an unlimited number of no par value common shares. Record the journal entries for the following: a. Issued 3 000 shares at $12 per share. b. Issued 250 shares to the lawyer for a $3 000 legal bill. c. Issued 8 000 shares for building with a fair market value of $90 000. d. Executed a 2 for 1 common stock split.

Answers

Journal entries for stock transactions: cash, common stock, expenses, building.

Stock transactions journal entries? Issued 3,000 shares at $12 per share:

Debit: Cash $36,000

Credit: Common Stock $36,000

Issued 250 shares to the lawyer for a $3,000 legal bill:

Debit: Legal Expenses $3,000

Credit: Common Stock $3,000

Issued 8,000 shares for building with a fair market value of $90,000:

Debit: Building $90,000

Credit: Common Stock $90,000

Executed a 2 for 1 common stock split:

No journal entry is required for a stock split. However, the number of shares will be adjusted accordingly.

Please note that the above journal entries assume that Hunt Incorporated does not have any additional share capital accounts other than Common Stock. It's important to consult an accounting professional or refer to the company's specific accounting policies for accurate recording of stock transactions.

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Lily Company classifies its selling and administrative expense budget into variable and fixed components. Variable expenses are expected to be $20,160 in the first quarter, and $3,360 increments are e

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Thus, the total fixed expenses for the year would be $81,360 (20,340 x 4).

Lily Company classifies its selling and administrative expense budget into variable and fixed components. Variable expenses are expected to be $20,160 in the first quarter, and $3,360 increments are expected in each subsequent quarter until the end of the year. Meanwhile, fixed expenses are expected to be $20,340 in each quarter of the year. These budgets are relevant to the company as they help the firm to develop realistic expectations and reduce the possibilities of overspending.

In business, there are two types of expenses: variable and fixed. Variable expenses change as sales or production activities increase or decrease. These expenses increase or decrease in proportion to sales or production. For instance, the cost of materials used in manufacturing products increases when the number of products produced increases. Meanwhile, fixed expenses remain constant irrespective of sales or production activities.

These expenses are incurred in order to operate the business regardless of the level of sales or production. Lily Company's variable expenses are expected to be $20,160 in the first quarter of the year. In addition, the variable expenses are expected to increase by $3,360 in each subsequent quarter until the end of the year.

This means that the total variable expenses for the year would be

$41,040 (20,160 + 3,360 x 3).

Furthermore, the company has a fixed expense of $20,340 in each quarter of the year. Thus, the total fixed expenses for the year would be $81,360 (20,340 x 4).The significance of classifying selling and administrative expenses into variable and fixed components is that it enables the firm to make informed decisions and develop realistic budgets. Understanding the cost behavior of expenses helps the company to estimate the cost of production or sales and plan accordingly. By classifying expenses into fixed and variable components, the company can create accurate budgets, analyze cost variances, and make sound business decisions.

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The initial population is 1000 and population grows by 5% every year. The probability that a person is on Island 1 is 1/4 and the probability that the person is in Island 2 is 3/4. The money growth rate is a random variable. Let the probability be 4/5 that zt = 1 and the probability be 1/5 that zt =

2. The realized value of zt is kept secret until all purchases have occurred – that is, people do not learn Mt until period t is over. Prices are only thing directly observable by the young. Let l(p_t^i )=10+0.4p_t^i
Solve for the equilibrium price level in each of the islands. Note: for correct answers you are required to solve for the price level using a quadratic equation formula.
.
What does the price level tell the worker about the money supply change?

For which observed prices, the government can exploit the Phillips Curve relationship to implement a policy to raise output and why? For which observed prices, the Philips curve relationship cannot be used and why. Explain your answers clearly.


Q2: Consider an economy of three-period-lived people in overlapping generations. Each person is endowed with y1 goods when young, y2 goods when middle aged (not sufficient enough to fulfill the consumption needs of any middle aged person_ and nothing when old. The population of each generation born in period t is Nt , where Nt = n × Nt−1. The young can save a part of their endowment for capital which yields return after 2 periods. The rate of return on capital is x in 2 periods time and it depreciates at the rate d every period. Loans can be exchanged between the young and the middle-aged individuals, which the borrower must pay back to the lender in the next period.

Explain how credit can be used to provide for consumption (the part that remains to be satisfied after consuming the available endowment) when middle-aged. Explain your answer in terms of the use and source of funds for these loans.

Point out who lends to whom and write the condition for the equality of supply and demand for loans in period t.

Write the budget constraints for the young, the middle-aged and the old with clear and fully explained/ well defined notations.

Find an equation that represents the set of feasible stationary allocations in presence of a central planner and explain it in words.

Answers

Q1: Equilibrium Price Level in each of the Islands. The initial population is 1000, and it grows by 5% every year. Then, the population in the next year will be 1000* (1+5/100) = 1050 people.

The probability that the person is on Island 1 is 1/4, and the probability that the person is in Island 2 is 3/4. So, we can say the number of people on Island 1 is:1000 * (1/4) = 250 people. And the number of people on Island 2 is:1000 * (3/4) = 750 people. Let the probability be 4/5 that zt = 1, and the probability be 1/5 that zt = 2. Then, we can say the realized value of zt is kept secret until all purchases have occurred. The price level for Island 1 is given as l(p_t^1 ) = 10+0.4p_t^1The price level for Island 2 is given as l(p_t^2 ) = 10+0.4p_t^2.

Let the equilibrium price level in each of the islands be p^1 and p^2, respectively. To solve the equation for the price level, we use a quadratic equation formula: The general equation for a quadratic equation is ax^2 + bx + c = 0Where a, b, and c are constants. In this case, the variables a, b, and c are given as follows: For Island 1: a = 0.4/2 = 0.2, b = -1, and c = 10For Island 2: a = 0.4/2 = 0.2, b = -3, and c = 10Now, we substitute the values of a, b, and c for each of the islands and solve for the equilibrium price level.

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Equilibrium price level in each of the islands:Let Pt^i be the price level in Island i where i = 1,2For Island 1, We have;E(l(Pt^1)) = 1/4(10 + 0.4Pt^1) + 3/4(10 + 0.4Pt^2)E(l(Pt^1)) = 2.5 + 0.3Pt^1 + 0.3Pt^2For Island 2, We have;E(l(Pt^2)) = 1/4(10 + 0.4Pt^2) + 3/4(10 + 0.4Pt^1)E(l(Pt^2)) = 2.5 + 0.3Pt^2 + 0.3Pt^1Let E(Mt+1 | Mt).

The price level tells the worker about the money supply change in that as the money supply increases, the price level also increases. Thus, the price level reflects changes in the money supply and is an indicator of how much money is available in the economy.Government can exploit the Phillips Curve relationship to implement a policy to raise output for observed prices where the inflation rate is high and the unemployment rate is high. This is because the Phillips curve suggests that there is a negative relationship between inflation and unemployment, meaning that if the government increases the inflation rate, it can lead to a reduction in unemployment and an increase in output.

Thus, if the government implements policies that increase the inflation rate, they can exploit the Phillips Curve relationship to raise output.However, for observed prices where the inflation rate is low and the unemployment rate is low, the Phillips curve relationship cannot be used. This is because there is a trade-off between inflation and unemployment, which means that if the government wants to reduce unemployment, it must accept a higher inflation rate. If the unemployment rate is already low, then the government cannot use the Phillips curve relationship to increase output as there is no room for the inflation rate to increase.Credit can be used to provide for consumption when middle-aged by borrowing from the young.

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14 Samir purchased shares of a chartered bank for $85 a share. The shares paid a dividend of $2.50 each year. The dividends were reinvested. After 5 years Samir sold the shares for $92 each. What was his effective annual return? A 4.45% B 3.41% C 1.60% D 17.05%

Answers

Samir's effective annual return is 9.36%.

The correct answer to the given question is option B.

Here is how we can find the effective annual return:At the beginning of the investment, Samir paid $85 for each share. Over the course of 5 years, he received $2.50 as a dividend every year. He used this dividend to purchase more shares each year. The total amount of shares he owned after 5 years is calculated as follows:Shares owned = original shares + shares purchased with reinvested dividends.

We can find the number of shares purchased with reinvested dividends using the following formula:Shares purchased with reinvested dividends = total dividends received ÷ dividend per share. Substitute the given values in the above formula.Total dividends received = $2.50 × 5 years = $12.50. Dividend per share = $2.50Total shares purchased with reinvested dividends = $12.50 ÷ $2.50 = 5 shares.

Therefore, the total shares owned by Samir after 5 years is:Total shares owned = original shares + shares purchased with reinvested dividends= 14 + 5 = 19 shares. The total amount Samir received after selling all 19 shares is calculated as follows:Total amount received = price per share × total shares= $92 × 19 = $1,748Samir paid $85 for each share initially.

Therefore, the total amount he invested is:Total amount invested = price per share × total shares= $85 × 14 = $1,190Samir's profit is calculated as the difference between the total amount received and the total amount invested:Profit = total amount received - total amount invested= $1,748 - $1,190 = $558Samir held the investment for 5 years.

Therefore, his average annual profit is:Average annual profit = profit ÷ number of years= $558 ÷ 5 = $111.6Samir's effective annual return is calculated as the average annual profit divided by the total amount invested, expressed as a percentage.Effective annual return = (average annual profit ÷ total amount invested) × 100%= ($111.6 ÷ $1,190) × 100%= 0.0936 × 100%= 9.36%Therefore, Samir's effective annual return is 9.36%. Therefore, the correct answer is: B 3.41%.

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Suppose that a firm is producing in the short run with output given by:
Q=64L-L²
The firm hires labor at a wage of $38 per hour and sells the good in a competitive market at P = $34 per unit. Find the firm's optimal use of labor.
Enter as a value.
ROUND TO THE NEAREST WHOLE NUMBER.

Answers

The firm's optimal use of labor Suppose that a firm is producing in the short run with output given by Q = 64L - L². The firm hires labor at a wage of $38 per hour and sells the good in a competitive market at P = $34 per unit.

We are required to find the firm's optimal use of labor. Optimal use of labor implies that the firm is operating at a level where the marginal cost of labor is equal to the marginal revenue of labor. In other words, MCL = MRL.

We know that the total revenue (TR) of the firm is given by TR = P × Q.

Substituting the value of Q, we getTR = P (64L - L²) = 34 (64L - L²) = 2176L - 34L².

The marginal revenue (MR) of labor is given by the derivative of TR with respect to L as: MR = d(TR)/dL = 2176 - 68LThe total cost (TC) of the firm is given by TC = wL where w is the wage rate, and L is the amount of labor employed.

The marginal cost (MC) of labor is given by the derivative of TC with respect to L as: MC = d(TC)/dL = w = 38.

Thus, we have: MCL = 38MRL = 2176 - 68L.

At the optimal level of employment L*, we have MRL = MCL i.e., 2176 - 68L* = 38Or, 68L* = 2138L* = 31.5 ≈ 32.

Hence, the optimal use of labor for the firm is 32 (rounded to the nearest whole number).

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A bank has a return on equity of 4%, a return on assets of 0.1% and a profit margin of 8%, to calculate the multiplier of equity and the level of use of the Bank's assets

Answers

The multiplier of equity is approximately 1.087, and the level of use of the bank's assets is approximately 0.025.

How to solve for the multiplier

To calculate the multiplier of equity and the level of use of the bank's assets, we can use the following formulas:

Multiplier of Equity = 1 / (1 - Profit Margin)

Level of Use of Assets = Return on Assets / Return on Equity

Given the provided values:

Return on Equity = 4% = 0.04

Return on Assets = 0.1% = 0.001

Profit Margin = 8% = 0.08

Using the formulas:

Multiplier of Equity = 1 / (1 - 0.08) = 1 / 0.92 ≈ 1.087

Level of Use of Assets = 0.001 / 0.04 ≈ 0.025

Therefore, the multiplier of equity is approximately 1.087, and the level of use of the bank's assets is approximately 0.025.

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all else being equal, an increase in the price of nike air jordan xxxi fly low shoes will cause an ________.

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All else being equal, an increase in the price of Nike Air Jordan XXXI Fly Low shoes will cause a decrease in the demand for the shoes. The law of demand states that as the price of a good or service increases, the demand for that good or service decreases.

In this case, when the price of Nike Air Jordan XXXI Fly Low shoes increases, the demand for those shoes will decrease as consumers may switch to other similar products that are more affordable.

When consumers are given a choice between similar products at different prices, they are more likely to choose the lower-priced product.

The demand curve for Nike Air Jordan XXXI Fly Low shoes will shift to the left due to an increase in the price of the shoes. A leftward shift in the demand curve indicates a decrease in demand at every price. This means that consumers will buy fewer pairs of shoes at every price point, causing a decrease in the quantity demanded.

Therefore, all else being equal, an increase in the price of Nike Air Jordan XXXI Fly Low shoes will cause a decrease in the demand for the shoes.

Answer: An decrease in the demand for the shoes.

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one of the objectives of the fomc is to formulate policies to promote 100 percent employment. T/F

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False. The statement is not accurate. While the Federal Open Market Committee (FOMC) is responsible for setting monetary policy in the United States, its objective is not to promote 100 percent employment.

The primary mandate of the FOMC, as stated in the Federal Reserve Act, is to promote maximum employment, stable prices, and moderate long-term interest rates.

The FOMC aims to achieve maximum employment by setting policies that support a strong labor market and sustainable economic growth. However, it recognizes that achieving 100 percent employment is not realistic due to various factors such as frictional unemployment, structural changes in the economy, and natural fluctuations. The Federal Reserve's goal is to strike a balance where employment levels are as high as possible without generating excessive inflationary pressures.

In summary, the objective of the FOMC is to promote maximum employment, not 100 percent employment. The FOMC seeks to foster a robust labor market and sustainable economic growth while considering other factors like price stability and long-term interest rates in its policy decisions.

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