Flesch Corporation produces and sells two products. In the most recent month, Product C90B had sales of $24,700 and variable expenses of $6,175. Product Y45E had sales of $35,280 and variable expenses of $15,876. The fixed expenses of the entire company were $17,300. If the sales mix were to shift toward Product C90B with total dollar sales remaining constant, the overall break-even point for the entire company: Multiple Choice could increase or decrease. would increase. would decrease. would not change.


Answer 1


C) Would decrease


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Caroline is working for a marketing firm making $60,000 per year but considers starting her own marketing company. Caroline has determined that to launch the business, she needs to invest $100,000 of her own funds. The annual cost of running the business will include $75,000 for the rent of the office space, $190,000 for employee wages, and $6,000 for materials and utilities. Caroline plans to manage the business, which means that she will have to quit her current job. Suppose that the interest rate (or rate of return) on investments in the economy is 6%.Caroline's total implicit cost per year is .





The computation of the total implicit cost per year is shown below:

= Given up salary + investment amount × interest rate on investment in the economy

= $60,000 + $100,000 × 6%

= $60,000 + $6,000

= $66,000

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Davidson offers several solutions to the major issues, stating that fiscally we are actually not a nation that is divided on the major issues. What are some of the fiscal solutions that he mentions tweaking?



Some of the fiscal solutions that Davidson mentions tweaking in a bid to cut government spending multiple subtle ways are as follows: 1. Raise social security retirement age

2. Reduce medicare for wealthy seniors

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According to davidson, the republican and the democrat philosophies are two fundamentally different economic philosophies that impact the debt crisis faced by the united states. in his opinion, the republicans want a system in which the government’s only job should be to create an efficient society, whereas the democrats aim at making sure that everyone lives in an “equitable, fair society”. i think i would agree more with the democrat philosophy because equity and fairness to everyone is a key public value outcome in every society.question

The two fiscal issues that are hyper-partisan are as follows: i. military defense spending. ii. issues of taxes - the parties are so divided chiefly because they have extreme opposites points of view on several issues.- on the issues, i lean towards the democrat view. question

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The fiscal solutions that Davidson offer are raising the social security retirement age, reducing Medicare for wealthy seniors, and raising medical healthcare contributions question.


A productivity index of 110% means that a company’s labor costs would have been 10% higher if it had not made production improvements. Now refer to the Income Statement in Chester's Annual Report. The direct labor costs for Chester were $32,680. These labor costs could have been $20,000 higher if investments in training that increased productivity had not been made. What was the productivity index for Chester that led to such savings?


Answer: 161.1%


Given that,

Direct labor costs for Chester = $32,680

Labor costs could have been $20,000 higher

Productivity index shows the ratio between the labor costs with improvements and labor costs without improvement in production.

Productivity Index = (Labor\ cost\ without\ improvement)/(Labor\ cost\ with\ improvement)*100

                              = (32,680+20,000)/(32,680)*100

                              = 161.1%

Final answer:

The productivity index for Chester, which measures the savings in labor costs due to productivity improvements, is approximately 62.06%. This suggests that, without the investments in training, Chester's labor costs would have been about 38% higher.


In order to calculate the productivity index for Chester, we need to understand that the productivity index essentially measures the savings in labor costs resulting from production improvements, expressed as a percentage. In this particular case, Chester was able to save $20,000 in labor costs due to investments in productivity-enhancing training.

The original direct labor costs for Chester was $32,680. Had Chester not made any productivity improvements, the labor costs would have been $32,680 plus an additional $20,000, for a total of $52,680. Therefore, the productivity index is calculated by dividing the original labor cost by what the labor cost would have been without the productivity improvements, and multiplying by 100, as follows: ($32,680 / $52,680) * 100. This equation gives a productivity index of approximately 62.06%. This means that Chester's labor costs would have been approximately 38% higher without the productivity improvements.

Learn more about Productivity Index here:



In October​ 1, 2019,​ Westfield, Inc. sold machinery to a customer for $ 25 comma 000. The customer could not pay at the time of​ sale, but agreed to pay 12 months​ later, and signed a 12minusmonth note at 11​% interest. How much interest revenue was earned during​ 2019? Round any intermediate calculations to two decimal​ places, and your final answer to the nearest dollar.



Interest revenue for the year 2019 = $688


Total cost of asset = $25,000

Interest Revenue to be earned = 11% for 12 months

Total interest revenue = $25,000 X 11% = $2750

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Interest revenue for the year 2019 = $688

A firm facing a price of $15 in a perfectly competitive market decides to produce 100 widgets. If its marginal cost of producing the last widget is $12 and it is seeking to maximize profit, the firm should



Produce more widgets.


Given the price charge by the competitive firm is = $15

The unit produced = 100

The marginal cost of the last unit =  $12

The firm should produce more widget because in the competitive market the firm charge the price that is equal to MC. Moreover, in the given question the price is greater than the marginal cost. Therefore, the firm should produce more widgets in order to reach the condition “P=MC”.

Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (c) weighted average, and (d) specific identification. For specific identification, the October 9 sale consisted of 55 units from beginning inventory and 185 units from the October 5 purchase; the October 29 sale consisted of 35 units from the October 18 purchase and 75 units from the October 25 purchase. (Round your average cost per unit to 2 decimal places.)



Ending inventory:

(a) specific identification = $5,885

(b) weighted average = $5,960

(c) FIFO = $5,750

(d) LIFO = $5,845


Date        Activity                 Units       Cost        Total

Oct. 1       Beg. inventory     155          $14          $2,170

Oct. 5      Purchase              180         $13.50     $2,430  

Oct. 9      Sales                     240

Oct. 18     Purchase              140         $13          $1,820

Oct. 29    Sales                     110

Oct. 25    Purchase              330        $12.50     $4,125

total         Purchases            805        $13.10      $10,545                              

Cost of goods sold:

(a) specific identification = [(55 x $14) + (185 x $13,50)] + [(35 x $13) + (75 x $12.50)] = $4,660

(b) weighted average = $13.10 x 350 units = $4,585

(c) FIFO = (155 x $14) + (85 x $13.50) + (95 x $13.50) + (15 x $13) = $4,795

(d) LIFO = (180 x $13.50) + (60 x $14) + (110 x $13) = $4,700

Ending inventory:

(a) specific identification = $10,545 - $4,660 = $5,885

(b) weighted average = $10,545 - $4,585 = $5,960

(c) FIFO = $10,545 - $4,795 = $5,750

(d) LIFO = $10,545 - $4,700 = $5,845

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