pm.02 in which of the following settings would the use of project management techniques be least appropriate?

Digital interactive media are relatively new, and as a result, there are many terms that are commonly used by new media advertisers like Impressions, Click-through rate,  Cost per click ,  Conversion rate, Engagement, Reach, Retargeting etc.

These are just a few examples of the many terms that are commonly used in the world of digital advertising. It's important for advertisers and marketers to be familiar with these terms in order to effectively evaluate and optimize their campaigns.

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The first step to solving this problem is to calculate the total proceeds from the issuance of the bonds. The face value of the bonds is $1000, and 700 bonds were issued, so the total face value is $700,000. The answer is (b) $0.

The bonds were issued at 105, so the total proceeds from the issuance is $735,000 (700,000 x 1.05).

Next, we need to determine the fair value of the detachable warrants. Each warrant has a fair value of $50, and there are 15 warrants per bond, so the fair value of the warrants is $750 per bond (15 x 50).

To determine how much of the proceeds should be accounted for as part of Sunland's stockholders' equity, we need to use the proportional method. This method involves allocating the proceeds between the bonds and the warrants based on their relative fair values.

The fair value of the bonds without the warrants is $95, and the fair value of the bonds and warrants combined is $105. This means that the fair value of the warrants is $10 per bond (105 - 95). Therefore, the proportion of the total proceeds that should be allocated to the warrants is $750 / ($750 + $700,000) = 0.00107.

The amount of the proceeds that should be accounted for as part of Sunland's stockholders' equity is the proportion of the total proceeds that should be allocated to the warrants, multiplied by the total proceeds. This is 0.00107 x $735,000 = $787.45, which can be rounded to $0.

Therefore, the answer is (b) $0. None of the proceeds should be accounted for as part of Sunland's stockholders' equity.

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If you have to start paying interest immediately on a student loan, you probably have a unsubsidized loan. Unsubsidized loans are different from subsidized loans because they accrue interest while the borrower is still in school.

This means that the borrower is responsible for paying the interest that has accumulated on the loan while they are still in school, which is not the case for subsidized loans. Having to pay interest on a loan immediately can add up quickly and increase the overall cost of the loan. Borrowers should be aware of the type of loan they have and how interest will accrue on it. It is important to read and understand the terms and conditions of the loan agreement before signing on the dotted line. In summary, if you are required to pay interest on a student loan from the very beginning, it is likely that you have an unsubsidized loan. As with any loan, it is important to understand the terms and conditions and make sure you are aware of the interest that will accrue on the loan.

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The government has once again breached the regulations governing the sale of weapons. This breach highlights the complex relationship between government actions and arms trade policies. Governments are responsible for maintaining national security and ensuring the safety of their citizens.

One way to achieve this is through the regulation of weapon sales, both domestically and internationally. The sale of weapons is a highly sensitive issue, as it can have significant consequences on regional stability and global security. Strict guidelines are put in place to control the transfer of arms to ensure they do not end up in the hands of terrorists, criminals, or oppressive regimes. Governments are expected to adhere to these guidelines and ensure that all weapon sales follow established procedures. However, when governments breach these regulations, it raises concerns about the integrity of the arms trade control system. This can lead to a lack of trust among nations, undermining international cooperation on arms control, and may even escalate conflicts in unstable regions. Breaches can also put the lives of innocent civilians at risk, as unregulated weapon sales can enable human rights abuses or perpetuate violence in war-torn areas. In order to prevent further breaches and maintain the credibility of the arms trade control system, governments must demonstrate their commitment to transparency and accountability. This includes rigorous monitoring of weapon sales, strict enforcement of regulations, and cooperation with international partners to ensure the responsible transfer of arms. By upholding these standards, governments can help maintain global security and protect the lives of those affected by armed violence.

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A competitive advantage of a mass customization strategy is the ability to eliminate finished goods inventory. This is because the customization process only produces products once the customer has placed an order, thus reducing the need for excess inventory to be stored. This not only saves on storage costs but also minimizes the risk of obsolete products or wasted resources.

Additionally, mass customization allows for dynamic sales volumes as customers are able to tailor products to their specific needs and preferences. This means that businesses can adapt to changes in demand more quickly and efficiently, without having to make large-scale changes to their production processes.

Sustainability options are also a competitive advantage of mass customization as it allows businesses to offer environmentally friendly options to customers. By producing only what is needed, companies can reduce waste and minimize their environmental impact.

Finally, forward integration can also be a competitive advantage of mass customization as businesses have greater control over their supply chain and can ensure that products are produced efficiently and to high quality standards. This can lead to cost savings and increased customer satisfaction.

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Once goldsmiths started making loans  B. Their outstanding receipts were greater than the amount of gold they had in their vaults.

This situation occurred because goldsmiths realized they could issue more receipts than the actual gold they possessed, assuming that not all depositors would request their gold simultaneously. This practice marked the beginning of fractional reserve banking, where banks maintain only a fraction of the total deposits as reserves.

As goldsmiths issued loans using their gold reserves, they essentially created money through the credit system. However, this practice also posed certain risks. If all depositors demanded their gold simultaneously, goldsmiths would not be able to fulfill their obligations, leading to a loss of confidence in the banking system.

Despite these risks, the fractional reserve system allowed goldsmiths to extend credit and promote economic growth. Today, modern banks still employ fractional reserve banking, with regulations and safeguards in place to manage potential risks.

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The journal entry to record reissuing treasury stock at a price below the cost of the treasury stock includes a debit to cash and a credit to treasury stock for the cost of the shares being reissued.

Additionally, any excess of the amount received over the cost of the shares reissued should be recorded as a credit to additional paid-in capital.

However, if the excess is not sufficient to cover the full amount of any previously recorded debit to additional paid-in capital, then the remaining amount should be recorded as a debit to additional paid-in capital. No credit or debit should be recorded to common stock.

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The late majority is a group of consumers who tend to be skeptical and cautious when it comes to adopting new products. They are known for waiting until a product has proven itself before making a purchase.

Typically, the late majority tends to adopt products during the maturity stage of the product life cycle. During this stage, the product has already been introduced to the market, and early adopters and early majority have already made their purchases.

The product is now widely available and its benefits and drawbacks are well-known. The late majority feels comfortable enough to buy the product because they see that it has a stable market and a proven track record.

They want to make sure that they are investing in a product that has staying power and will be worth their money in the long run.

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Monopolistic competition mixes a small amount of monopoly power with a large amount of competition, while oligopoly blends a large amount of monopoly power, a small amount of competition through entry, and considerable rivalry among firms.

Monopolistic competition is a market structure that combines elements of both monopoly and perfect competition. In a monopolistically competitive market, there are many firms selling products that are similar but not identical.

Each firm has some degree of market power due to its unique product differentiation, advertising, and branding efforts. However, there are also low barriers to entry, which means that new firms can enter the market and compete with existing firms.

On the other hand, an oligopolistic market structure is characterized by a small number of firms that dominate the market. These firms may compete aggressively with one another, but they also have significant market power due to the barriers to entry.

These barriers may include high start-up costs, government regulations, or control over essential resources.

In summary, monopolistic competition mixes a small amount of monopoly power with a large amount of competition, while oligopoly blends a large amount of monopoly power, a small amount of competition through entry, and considerable rivalry among firms.

Both market structures have important implications for pricing, output, and competition within the market.

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Simone recognizes a gain of $778,000 in the exchange, but no recognized gain is reported, and her basis in the Plum stock she receives is $287,000.

To determine the amount of gain Simone recognizes in the exchange and her basis in the Plum stock she receives, we need to calculate the realized gain and the fair market value (FMV) of the stock received.

Realized Gain:

Realized gain is the difference between the amount realized from the exchange and Simone's tax basis in the Purple stock.

Realized gain = Amount realized - Tax basis in Purple stock

Recognized Gain:

Since Simone transferred 100 percent of her stock in Purple Company in a Type A merger, the exchange qualifies as a tax-free exchange under Section 368(a)(1)(A) of the Internal Revenue Code. Therefore, no recognized gain is reported on the exchange.

Basis in Plum Stock:

Simone's basis in the Plum stock she receives will be equal to her tax basis in the Purple stock.

Basis in Plum stock = Tax basis in Purple stock

= $287,000

Therefore, Simone recognizes a gain of $778,000 in the exchange, but no recognized gain is reported, and her basis in the Plum stock she receives is $287,000.

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(a) Computation for the income or loss of the special offer.

Total contribution margin ($161,000) - Total incremental fixed costs ($382,000) = -$221,000

(b) The company would experience a loss of $221,000 for the special offer. Therefore, the company should reject the special offer.

(a) To compute the income or loss for the special offer, we need to calculate the contribution margin for the special offer units and subtract the incremental fixed costs.
Step 1: Calculate the contribution margin per unit for the special offer.
Sales price per unit: $12
Variable costs per unit: Direct materials ($2) + Direct labor ($4) + Overhead ($2.50) = $8.50
Contribution margin per unit for special offer: $12 - $8.50 = $3.50
Step 2: Calculate the total contribution margin for the special offer units.
Total contribution margin for special offer: 46,000 units * $3.50 per unit = $161,000
Step 3: Calculate the incremental fixed costs for the special offer.
Incremental fixed overhead: $184,000
Incremental fixed general and administrative costs: $198,000
Total incremental fixed costs: $184,000 + $198,000 = $382,000
Step 4: Compute the income or loss for the special offer.
Income or loss for special offer: Total contribution margin ($161,000) - Total incremental fixed costs ($382,000) = -$221,000
(b) Based on the income or loss computation, the company would experience a loss of $221,000 for the special offer. Therefore, the company should reject the special offer.

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In order to compute the unadjusted balance for the bad debts expense account, you first need to enter the journal entries.

These entries typically involve recording any bad debts that have been identified during the accounting period. This may include writing off specific accounts as uncollectible or adjusting the estimated bad debts expense based on new information or changes in the business environment.

Once all of the relevant journal entries have been recorded, you can then calculate the unadjusted balance for the bad debts expense account by adding up all of the debits and subtracting all of the credits. This will give you a starting point for making any necessary adjustments or preparing the account for financial reporting purposes.

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Total variance = ($258.75 - $2,645) + ($459.00 + $476.90) = $2,126.30 unfavorable + $936.90 favorable = $1,189.40 unfavorable
This total variance of $1,189.40 unfavorable is 13.66% of the total cost of direct materials and direct manufacturing labor in the flexible budget ($8,783.50 + $10,530 = $19,313.50).

In May 2017, Maria Dee, Inc. had actual results and a static budget for direct inputs, specifically for direct materials and direct manufacturing labor, as shown in the table.

To calculate the direct materials and direct manufacturing labor price and efficiency variances, we first need to determine the budgeted quantity and price for each input. The budgeted quantity for direct materials was 600 units, and the budgeted price was $17.55 per unit, for a total flexible budget of $10,530. The budgeted quantity for direct labor was 675 hours, and the budgeted price was $12.98 per hour, for a total flexible budget of $8,783.50.

Next, we can calculate the variances for each input:

- Direct materials: The actual quantity of direct materials used was 675 units, which is 75 units more than the budgeted quantity. The actual price per unit was $21, which is $3.45 more than the budgeted price. Therefore, the direct materials price variance is (75 units x $3.45) = $258.75 unfavorable. The actual cost of direct materials was $14,175, which is $2,025 more than the flexible budget. Therefore, the direct materials efficiency variance is ($10,530 - $14,175) = $2,645 unfavorable.
- Direct manufacturing labor: The actual quantity of direct labor used was 675 hours, which is the same as the budgeted quantity. The actual price per hour was $12.30, which is $0.68 less than the budgeted price. Therefore, the direct manufacturing labor price variance is (675 hours x $0.68) = $459.00 favorable. The actual cost of direct manufacturing labor was $8,306.60, which is $1,089.45 less than the flexible budget. Therefore, the direct manufacturing labor efficiency variance is ($8,783.50 - $8,306.60) = $476.90 favorable.

To calculate the total flexible-budget variance for both inputs combined, we add the direct materials and direct manufacturing labor variances together:

Total variance = ($258.75 - $2,645) + ($459.00 + $476.90) = $2,126.30 unfavorable + $936.90 favorable = $1,189.40 unfavorable

This total variance of $1,189.40 unfavorable is 13.66% of the total cost of direct materials and direct manufacturing labor in the flexible budget ($8,783.50 + $10,530 = $19,313.50).

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To determine what the price needs to be in order to sell at least 1600 hats next year, we can use the concept of elasticity of demand. Elasticity of demand is a measure of how much the quantity demanded changes in response to a change in price. If demand is elastic, then a small change in price will result in a large change in quantity demanded. If demand is inelastic, then a change in price will result in a small change in quantity demanded.

To calculate elasticity of demand, we can use the formula:

Elasticity of demand = % change in quantity demanded / % change in price

Let's use the data provided to calculate the elasticity of demand for the hat shop:

% change in quantity demanded = (2000 - 1500) / 1500 = 0.333 or 33.3%

% change in price = (12 - 10) / 12 = 0.167 or 16.7%

Elasticity of demand = 33.3% / 16.7% = 2

This means that demand for hats at the shop is elastic, and a decrease in price will result in a larger increase in quantity demanded.

Now we can use the following formula to determine the new price needed to sell at least 1600 hats:

New price = Old price x (New quantity demanded / Old quantity demanded) ^ (-1 / Elasticity of demand)

Plugging in the values we have:

New price = 10 x (1600 / 2000) ^ (-1 / 2) = 9.05 dollars

Therefore, the hat shop owner would need to sell hats at 9.05 dollars in order to sell at least 1600 hats next year, assuming demand remains elastic.

Answer:

Explanation:

The rule of engagement that would cover this limitation is the "No-Phishing/Spear-Phishing" rule. This rule typically prohibits the penetration testing consultants from attempting to phish or spear-phish any executives or employees of the client organization. This is important as it helps to protect sensitive data and prevent any potential security breaches. Tilde should ensure that this rule is clearly outlined and agreed upon by both parties before any testing begins. It is also recommended that she regularly communicates with the penetration testing consultants to ensure that they are adhering to the rules of engagement.

The "No-Phishing/Spear-Phishing" rule refers to the practice of not engaging in or falling victim to email scams that attempt to steal personal or sensitive information. Phishing typically involves a mass email sent to a large group of people, while Spear-Phishing is more targeted and personalized to the recipient. Following this rule means being skeptical of unsolicited emails, avoiding clicking on suspicious links or downloading attachments, and reporting any suspicious activity to the appropriate authorities. Protecting oneself and others from phishing attacks is crucial in preventing identity theft, financial fraud, and other cybersecurity risks.

As an important first step in a social media campaign, marketers should make sure they know their **target audience**. This will help them create relevant content and choose the most effective platforms for reaching their intended audience.

As an important first step in a social media campaign, marketers should make sure they know their target audience. Understanding the demographics, interests, and behaviors of the intended audience is crucial in creating effective and engaging content that resonates with them on social media. Without a clear understanding of the target audience, social media campaigns may not achieve the desired results and could potentially miss the mark.

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Overall, the selection interview is an important tool for assessing an applicant's suitability for a given role and ensuring that the right candidate is chosen for the job.

The selection interview is an essential part of the hiring process for most organizations. It is designed to evaluate an applicant's communication skills and motivation level, among other things. During the interview, the interviewer will ask questions that aim to assess the applicant's ability to communicate effectively, both verbally and non-verbally. This may include questions about the applicant's previous work experience, their educational background, and their overall career goals. Additionally, the interviewer may ask behavioral questions, such as how the applicant would handle a specific situation in the workplace. Through these questions, the interviewer can gain insights into the applicant's motivation level and determine whether they are a good fit for the organization. Overall, the selection interview is an important tool for assessing an applicant's suitability for a given role and ensuring that the right candidate is chosen for the job.

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The answers for function g(x) are:  g(p+3) = 2p^2 + 17p + 34  g(0) = 1 g(-1) = -2  g(2) = 19 g(4) = 53

Let's find the values of g(x) for the given terms, where g(x) = 2x^2 + 5x + 1.

1. Find g(p+3):
Substitute (p+3) for x in the function g(x):
g(p+3) = 2(p+3)^2 + 5(p+3) + 1

2. Simplify g(p+3):
g(p+3) = 2(p^2+6p+9) + 5p + 15 + 1
g(p+3) = 2p^2 + 12p + 18 + 5p + 15 + 1
g(p+3) = 2p^2 + 17p + 34

3. Find g(0), g(-1), g(2), and g(4):
Substitute the given values for x in the function g(x):

- g(0) = 2(0)^2 + 5(0) + 1 = 0 + 0 + 1 = 1
  So, g(0) = 1.

- g(-1) = 2(-1)^2 + 5(-1) + 1 = 2 + (-5) + 1 = -2

- g(2) = 2(2)^2 + 5(2) + 1 = 8 + 10 + 1 = 19

- g(4) = 2(4)^2 + 5(4) + 1 = 32 + 20 + 1 = 53

In summary:
- g(p+3) = 2p^2 + 17p + 34
- g(0) = 1
- g(-1) = -2
- g(2) = 19
- g(4) = 53

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A synonym for a centrally planned economic system is b.) command economy. In this type of economic system, the government has control over production, distribution, and pricing, rather than relying on market forces to determine these aspects.

The synonym for a centrally planned economic system is a command economy. This type of economic system is characterized by government control and direction of economic activities, with the goal of achieving specific economic and social outcomes. In a command economy, the government sets production targets, determines prices, and allocates resources according to its own priorities. This is in contrast to a pure free market economy, where economic decisions are made by individual consumers and producers based on supply and demand.The concept of a command economy is often associated with communist ideology, which emphasizes the collective ownership of the means of production and the distribution of goods and services according to need. However, not all command economies are strictly communist in nature. For example, some countries with mixed economies may use elements of central planning to regulate key industries or address specific economic challenges.In summary, a command economy is a synonym for a centrally planned economic system, in which the government controls and directs economic activities. This type of economic system is distinct from a pure free market economy, which is characterized by individual decision-making based on supply and demand.

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A firm that adopts a "first-mover strategy" attempts to capture the greatest market share and develop long-term relationships by being the pioneer to enter the market with a good or service.

A first mover is a service or product that, by being the first to market with a product or service, acquires a competitive advantage. Being the first usually allows a business to build significant brand awareness and customer loyalty before rivals enter the market. First-movers may benefit from a variety of benefits, thus the name "first-mover advantage." Become the market leader, particularly if there is no equivalent competition, are a few instances. Identify industry norms. Early on, establish your brand's identity and recognition.

Coca-Cola, or Coke, is a perfect illustration of a first mover that succeeds. John S. Pemberton created Coke in 1896. Coke was already selling a million gallons a year when Caleb Bradham created Pepsi-Cola thirteen years later.

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Amsterdam Company uses a periodic inventory system. For April, when the company sold 600 units, the following information is available. Units' unit cost total cost April 1 inventory 250 $10 $2,500April 15 purchases 400 $12 $4,800April 23 purchases 350 $13 $4,5501000 $11,850. To compute the April 30 inventory and the April cost of goods sold using the FIFO method, we need to assume that the first units purchased are the first ones sold. Therefore, we can calculate the cost of goods sold as follows:

Cost of goods sold = (250 x $10) + (350 x $13) + (600 - 250 - 350) x $12 = $2,500 + $4,550 + $1,800 = $8,850

To calculate the April 30 inventory using the FIFO method, we can use the following formula:

April 30 inventory = (400 x $12) + (250 x $10) = $5,450

Please note that this is just an example and actual calculations may vary depending on the specific details of Amsterdam Company’s periodic inventory system.*

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Game theory is important for understanding "oligopolistic but not perfectly competitive markets". Option C is correct.

Game theory is a branch of economics that studies strategic interactions between individuals or groups. In a perfectly competitive market, firms are price takers and do not have the ability to influence market outcomes, but game theory can still be useful in analyzing the behavior of individual firms and their decision-making processes.

In an oligopolistic market, where a small number of firms dominate the market, game theory is particularly relevant. The behavior of firms in an oligopoly is interdependent, as each firm's decision affects the market outcome and the decisions of its competitors. Game theory provides a framework for analyzing the strategic interactions between these firms and predicting market outcomes.

Option C holds true.

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A contract was entered into for the sale of the restaurant, and that the sale included the covenant not to compete, the following is true: The covenant not to compete must be reasonable in geographic scope to be valid. The correct answer is C.

A covenant not to compete is a contractual agreement in which one party agrees to refrain from conducting business similar to the other party within a certain geographic area and for a specified period.

In the case of the sale of a business, a covenant not to compete is often included to prevent the seller from opening a competing business in the same area and potentially taking away customers.

While covenants not to compete are generally disfavored in the law as restraints of trade, they are enforceable if they are reasonable in scope.

In the context of the sale of a business, the scope of the covenant not to compete must be geographically reasonable, meaning that it cannot be too broad or cover an area larger than is necessary to protect the buyer's business interests. If the scope of the covenant not to compete is found to be unreasonable, it may be deemed unenforceable.

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Assume that a contract was entered into for the sale of therestaurant, and that the sale included the covenant not to compete.Which of the following is true?

A. The contract would be void as covenants not to compete are onlyvalid when they are part of a valid employment contract.

B. The contract would be void, as covenants not to compete are arestraint of trade.

C. The covenant not to compete must be reasonable in geographicscope to be valid.

D. The contract for the sale of the business would be valid, but thecovenant not to compete will be void

For the entire quarter, the total cash collections are $246,760, which includes $97,000 in cash sales and $149,760 in collections on credit sales.

Monachino Corporation's cash collections budget for the first quarter would look as follows:

| Month | Cash Sales | Collections on Credit Sales | Total Cash Collections |
|-------|------------|-----------------------------|------------------------|
| Jan   | $34,000    | $34,000 (25% of $136,000)    | $68,000                |
| Feb   | $26,000    | $68,000 (50% of $136,000)    | $94,000                |
| Mar   | $37,000    | $47,760 (25% of $190,240)    | $84,760                |
| Quarter | $97,000   | $149,760                      | $246,760                |

To calculate the collections on credit sales, we used the given collection pattern: 25% received in the month of the sale, 50% received in the month after the sale, and 16% received two months after the sale. We also assumed that 9% of credit sales would never be received.

In January, the total cash collections are $68,000, which includes $34,000 in cash sales and $34,000 in collections on credit sales. In February, the total cash collections are $94,000, which includes $26,000 in cash sales and $68,000 in collections on credit sales. In March, the total cash collections are $84,760, which includes $37,000 in cash sales and $47,760 in collections on credit sales.

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A current asset is an item that can be converted to cash within one year or one operating cycle of the firm. These assets are important for assessing a company's liquidity and short-term financial health.

An item that can be converted to cash within one year or one operating cycle of the firm is classified as a current asset. Examples of current assets include cash and cash equivalents, accounts receivable, inventory, and prepaid expenses. Current assets are listed on a company's balance sheet and are important for assessing a company's liquidity and short-term financial health.

Investors and analysts use current assets to evaluate a company's ability to pay off short-term obligations, such as accounts payable and short-term loans. The current ratio, which is calculated by dividing a company's current assets by its current liabilities, is a common metric used to assess a company's liquidity. A high current ratio indicates that a company has a strong ability to pay off its short-term obligations, while a low current ratio suggests that a company may have difficulty meeting its short-term financial obligations.

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For the organizational pattern, the best choice for this situation would be the direct approach, as it is important to address the main message and issue upfront, without wasting time or appearing evasive.

For the delivery style, it is recommended to use a calm and controlled approach to avoid escalating any hostility in the audience.

For the supporting material, it is best to include objective data and expert opinions to support the message and convey a sense of credibility. It is not advisable to use humor or startling visuals, as they may detract from the seriousness of the message and further agitate the audience.

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Indirect costs, also known as overhead costs, are expenses that cannot be directly attributed to a specific product or service. These costs are incurred for the general operation of a business and include expenses such as rent, utilities, salaries of support staff, and office supplies.

Unlike direct costs, which can be easily traced to a specific product or service, indirect costs cannot be directly allocated to a specific product or service. Instead, indirect costs are allocated to products or services based on a predetermined allocation rate, such as a percentage of direct labor costs or machine hours. Indirect costs are not expensed immediately on the income statement and are instead allocated to products or services based on a predetermined allocation rate. They are also not used to produce products directly and are therefore not considered product costs.

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Conflicts may occur between the stockholder-elected board of directors and the management team about how the company is being run.

Conflicts refer to disagreements or disputes between two or more parties who have opposing interests, needs, or beliefs. Conflicts can arise in various settings, including personal relationships, workplaces, communities, and nations.

Conflicts can range in severity, from minor disagreements to full-blown crises that threaten to escalate into violence. Some common causes of conflicts include differences in values or beliefs, competition for resources or power, communication breakdowns, and misunderstandings.

Effective conflict resolution involves identifying the root causes of the conflict, clarifying the issues and interests of all parties involved, and exploring possible solutions that can address everyone's needs and concerns. Communication and active listening skills are important in resolving conflicts, as they can help parties understand each other's perspectives and work towards mutually acceptable solutions.

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The unit product cost under variable costing for Sunshine Company can be computed in this way.

Direct Materials cost per unit = $90
Direct Labor cost per unit = $43
Variable Manufacturing Overhead cost per unit = $4
Variable Selling & Administrative expenses cost per unit = $6
Total Variable Cost per unit = $90 + $43 + $4 + $6 = $143
Fixed Manufacturing Overhead cost per unit = $50,000 / 6,400 = $7.81
Fixed Selling & Administrative expenses cost per unit = $150,000 / 6,400 = $23.44
Total Fixed Cost per unit = $7.81 + $23.44 = $31.25

Therefore, the UNIT product cost under variable costing for Sunshine Company is:

Total Cost per unit = Total Variable Cost per unit + Total Fixed Cost per unit
Total Cost per unit = $143 + $31.25
Total Cost per unit = $174.25

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The correct answer is a) All the shareholders agree to be taxed as in a partnership.

To avoid double taxation, a Subchapter S corporation must elect to be taxed as a pass-through entity, which means that the company's income is passed through to the shareholders and taxed on their individual tax returns.

This is only possible if all shareholders agree to be taxed as in a partnership, and the corporation meets other eligibility requirements.

Filing Articles of Partnership or having no retained earnings are not necessary for avoiding double taxation as a Subchapter S corporation.

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