answer:D) 118,000 Total Manufacturing Costs - Direct Materials - Manufacturing Overhead = Direct Labor Cost (205,000 - 48,000 - 39,000) 2. Anchor Manufacturing's year-end information includes beginning work in process inventory of 80,000, cost of goods manufactured of 880,000, beginning finished goods inventory of 50,000, ending work in process inventory of 70,000, and ending finished goods inventory of 40,000. What is the cost of goods sold for the year? a. 880,000 b. 890,000 c. 870,000 d. 900,000

answer:(a) A decrease in the cost of raw materials Explanation: A decrease in the cost of raw materials would reduce the cost of production for businesses, making it more profitable to produce and supply the product. This would lead to a rightward shift of the supply curve, indicating an increase in the quantity supplied at every price level.

answer:The Sustained Growth Rate (SGR) is the rate at which a company can grow without external financing. It is calculated using the following formula: SGR = (1 - Dividend Payout Ratio) * Return on Equity (ROE) In this question, we are given the following information: Dividend Payout Ratio = 25% Sales = 2.5 million Total Expenses = 2.0 million Total Assets = 3.0 million Equity = 1.3 million First, we need to calculate the Net Income (NI): NI = Sales - Total Expenses NI = 2.5 million - 2.0 million NI = 0.5 million Next, we need to calculate the Return on Equity (ROE): ROE = Net Income / Equity ROE = 0.5 million / 1.3 million ROE = 0.3846 Now, we can calculate the Sustained Growth Rate (SGR): SGR = (1 - Dividend Payout Ratio) * ROE SGR = (1 - 0.25) * 0.3846 SGR = 0.2885 Therefore, the Sustained Growth Rate is 0.2885, or Option B. The correct choice is Option B: 0.2885

answer:The given partial fraction is a proper fraction. To set up the partial fraction decomposition we must qualify the roots of the denominator: begin{align} p(x) &= (x-1)^2(x^2+4x +5) (x^2+9) &&left[text{ Denominator } right] [0.3cm] & (x-1)^2 &&left[text{ Repeated real root } right] [0.3cm] & x^2+4x +5 &&left[text{ Complex conjugate roots } right] [0.3cm] & x^2+9 &&left[text{ Complex conjugate roots } right] [0.3cm] end{align} Each root contributes one or more summands in the decomposition into partial fractions. begin{align} (x-1)^2 & rightarrow frac{a}{x-1}+frac{b}{(x-1)^2}[0.3cm] x^2+4x +5 & rightarrow frac{cx+d}{x^2+4x+5}[0.3cm] x^2+9 & rightarrow frac{ex+f}{x^2+9} [0.3cm] end{align} Set up the partial fraction decomposition begin{align} therefore frac{2x^2 + 5x - 1}{(x - 1)^2 (x^2 + 4x + 5)(x^2 + 9)}&= frac{a}{x-1}+frac{b}{(x-1)^2}+ frac{cx+d}{x^2+4x+5}+ frac{ex+f}{x^2+9} [0.3cm] end{align}