A firm produces two types of earphones per year: x thousand of type A and y thousand of type B. The cost function (in thousands of dollars) is given by
C(x,y)=110+80x+130y
If the selling price of type A is p and the selling price of type B is q, the price-demand equations are
p=120-3x+y
q=210+x-7y
Determine how many of each type of earphone should be produced per year to maximize profit? What should be the selling prices p and q? What is the maximum profit?

Answers

Answer 1

Answer:

9000 A and 7000 B should be producedp = 100, q = 170$350,000 is the maximum profit

Step-by-step explanation:

We assume that "p" and "q" are given in dollars, so that the profit function (in thousands of dollars) can be written:

  P = xp +yq -C(x, y)

Profit will be maximized when the partial derivatives of P with respect to x and y are both zero:

  ∂P/∂x = p +x(∂p/∂x) +y(∂q/∂x) -∂C/∂x = 0

  (120 -3x +y) +x(-3) +y(1) -80 = 0

  -6x +2y +40 = 0

  3x -y = 20 . . . . put in standard form

and ...

  ∂P/∂y = x(∂p/∂y) +q +y(∂q/∂y) -∂C/∂y = 0

  x(1) +(210 +x -7y) +y(-7) -(130) = 0

  2x -14y +80 = 0

  x -7y = -40 . . . . put in standard form

__

The solution to these simultaneous equations can be found a variety of ways. Using Cramer's Rule, we have ...

  x = ((-1)(-40) -(-7)(20))/(-1·1-(-7)(3)) = 180/20 = 9

  y = (20(1) -(-40)(3))/20 = 140/20 = 7

9000 type A and 7000 type B earphones should be produced.

__

The corresponding selling prices are ...

  p = 120 -3(9) +7 = 100

  q = 210 +9 -7(7) = 170

The selling prices should be ...

  p = $100, q = $170

__

The maximum profit is ...

  P = xp +yq -C(x, y) = (9)(100) +(7)(170) -(110 +80(9) +130(7))

  P = 9(100 -180) +7(170 -130) -110 = 180 +280 -110

  P = 350

The maximum profit is $350,000.


Related Questions

Hotel 3 provides a 6 hour booking for 120 delegates in one room (including tea and lunch).how much would this cost?

Answers

Answer:

  $3840

Step-by-step explanation:

The total cost is ...

  (6 hr)(cost per hr) +(120 persons)(food cost per person)

  = 6($190) +120($15 +7.50)

  = $3840

The booking at Hotel 3 would cost $3840.

A tire manufacturer has 1000 units of raw rubber to use in producing radial tires for passenger cars and tractor tires. Each radial tire requires 5 units of rubber; each tractor tire requires 20 units. Labor costs are $80 for a radial tire and $120 for a tractor tire. Suppose the manufacturer does not wish to pay more than $15,000 in labor costs and wishes to make a profit of $100 per radial tire and $250 per tractor tire. How many of each kind of tire should be made in order to maximize profit

Answers

Answer:

180 Passenger Car Tires and 5 Tractor Tires should be produced in order to maximize profit.

Step-by-step explanation:

Here, we can form two equations from the given situation.

First, we are given that the total raw tube units are 1000. And 5 units are required for passenger car tire, while 20 units are required for tractor tire. So, the equation becomes:

5 x + 20 y = 1000   -------- eqn (1)

where,

x = no. of passenger car tires produced

y = no. of tractor tires produced

Another condition is given that, maximum labor cost should be $ 15,000. Since, the labor cost is $80 for a passenger tire and $120 for a tractor tie. Thus, the equation becomes:

80 x + 120 y = 15000   -------- eqn (2)

Solving eqn (1) and eqn (2), simultaneously, we get:

x = 180

y = 5

Therefore,

No. of Passenger Car Tires Produced = x = 180

No. of Tractor Tires Produced = y = 5

what happens to the value of the expression 5/x + 5 as x decreases froma large positive number to a small positive number

Answers

Answer:

The value increases

Step-by-step explanation:

the smaller the divisor, the larger the quotient.

Help !!! I got -15 & it’s wrong !

Answers

Answer:

-11

Step-by-step explanation:

I substitute x in ( put parenthesis around x so it makes it clear)

-9-6-18+9+4+9

simplify

-33+22

-11

Answer: -11

Step-by-step explanation:

That polynomial simplifies to -2x^2-x+4

If we plug in -3 for x, we get -2(-3)^2-(-3)+4 and thats -11

A roulette wheel has 38 slots, of which 18 are black, 18 are red,and 2 are green. When the wheel is spun, the ball is equally likelyto come to rest in any of the slots. One of the simplest wagerschooses red or black. A bet of $1 on red returns $2 if the balllands in a red slot. Otherwise, the player loses his dollar. Whengamblers bet on red or black, the two green slots belong to thehouse. Because the probability of winning $2 is18/38, the meanpayoff from a $1 bet is twice 18/38, or 94.7 cents. Explain what the law of large numberstells us about what will happen if a gambler makes very many betson red.

Answers

Answer:

Step-by-step explanation:

The question says,

A roulette wheel has 38 slots, of which 18 are black, 18 are red,and 2 are green. When the wheel is spun, the ball is equally likely to come to rest in any of the slots. One of the simplest wagers chooses red or black. A bet of $1 on red returns $2 if the ball lands in a red slot. Otherwise, the player loses his dollar. When gamblers bet on red or black, the two green slots belong to the house. Because the probability of winning $2 is 18/38, the mean payoff from a $1 bet is twice 18/38, or 94.7 cents. Explain what the law of large numbers tells us about what will happen if a gambler makes very many betson red.

The law of large numbers tells us that as the gambler makes many bets, they will have an average payoff of which is equivalent to 0.947.

Therefore, if the gambler makes n bets of $1, and as the n grows/increase large, they will have only $0.947*n out of the original $n.

That is as n increases the gamblers will get $0.947 in n places

More generally, as the gambler makes a large number of bets on red, they will lose money.

An assembly line is operating satisfactorily if fewer than 2 % of the phones produced per day are defective. To check the quality of a day's production, the company randomly samples 5 0 phones from a day's production to test for defects. Define the population of interest to the manufacturer. all the phones produced during the day in question the 50 phones sampled and tested the 2% of the phones that are defective the 50 responses: defective or not defective

Answers

Answer:

all the phones produced during the day in question.

Step-by-step explanation:

Okay, we are given the following data or information or parameters in the question above and they are; 2 % of the phones produced per day are defective, the quality of a day's production was checked by sampling 50 samples randomly.

Therefore, the best option or Explanation that best Define the population of interest to the manufacturer is; ''all the phones produced during the day in question''.

Also, the 50 phones that are sampled randomly and 2% which are defective is a condition that the manufacturer should be interested in.

In a bowl of marbles, there are 5 red ones, 6 green ones, and 4 blue ones. If two marbles are chosen at random with replacement If two marbles are chosen at random with replacement, find P(red and a blue).

Answers

Answer:

4/45.

Step-by-step explanation:

There are a total of 15 marbles in the bowl, so:

P(red) = 5/15 = 1/3

P(blue) = 4/15

Required probability = 1/3 * 4/15

= 4/45

Answer:

P(red, blue) = (5/15)*(4/15) = 4/45

some help?I don't know how to solve it​

Answers

This is an inequality. Change the < sign to an = sign and solve the equation.

You can simplify 2log base2 (x) by moving the 2 inside the logarithm.

Log base 2 (6-x) = log2 (x^2)

For the equation to be equal the argument of the logarithm on both sides of the equation must also be equal.

6-x = x^2

Solve for X.

X = 2, -3

I hope that helps.

The quarterback Tom Brady completes 60% of his passes. To simulate the outcome of a single pass we use the digits 0, 1, 2, 3, 4, and 5 to represent the outcome "the pass is completed" and the digits 6, 7, 8, and 9 to represent the outcome "the pass is not completed." To be confident that our simulation is accurate, one needs to :

A. Repeat the simulation several more times
B. Assign new digits to represent outcomes
C. Take the average of the results of Line 134 and Line 101

Answers

Answer:

A. Repeat the simulation several more times

Step-by-step explanation:

The purpose of the simulation model is to represent the effectivity of the passes.

The proportion of successful passes is 60%.

As we have 10 digits available, 6 (digits from 0 to 5) are used for the outcome "the pass is completed" and 4 (digits 6, 7, 8, and 9) to represent the outcome "the pass is not completed". This is correct, as it represents a probability of 60% of having a successful pass.

But to have a representative distribution of the possible and probable results, the simulation have to run enough times to have a stable distribution of the results.

It is currently 0 degrees outside, and the temperature is dropping 4 degrees every hour. The temperature after h hours is -4h. It can be described with the equation -4h=-14. What value of h makes the equation true?

Answers

The equation is -4h = -14

To find h, divide both sides of the equation by -4:

H = -14 / -4

H = 3.5 hours.

Length of rectangle is three times bigger than the width. Area of rectangle is 27. A) find width of rectangle B) find length of rectangle C) find perimeter of rectangle.

What is the answer? I need help to solve it.

Answers

Answer:

Length: 9

Width: 3

Perimeter: 24

Step-by-step explanation:

First you can set up a few equations. You know that L x W is your area, or 27.

L * W = 27

Then you also know that your length is equal to three times the width.

L = 3W

So you can substitute L into the first equation to solve for W.

3W * W = 27

3W^2 = 27

W^2 = 9

W = 3

Then you can plug 3 into either equation to solve for your length.

L = 3(3)

L = 9

Then your perimeter is just 2L + 2W

2(9) + 2(3) = 24

Answer:

Step-by-step explanation:

Let the dimensions of the rectangle be length = L and width = W. Then P = perimeter = 2L + 2W.  A = area of rectangle = L * W.  Finally, L = 3W.

Here A = 27 units^2 = W*(3W) = (3*W^2), or 3W^2 = 27 units^2, or

W^2 = 9 units^2, or W = 3 units.  Then L = 3W = 3(3 units) = 9 units.

The length of the rectangle is 9 units.  See above.

The perimeter of the rectangle is 2(9 units) + 2(3 units) = 24 units.

Farmer Smith Jr is putting together fruit baskets. He has 240 oranges and 150 grapefruits. What is the largest number of baskets he can put together so that he can have the same number of oranges in each basket and the same number of grapefruits in each basket?

Answers

Answer:

why does it say college even tho this is a question on my homework

Step-by-step explanation:

and i'm in 7th grade.

1.(09.05
Pizza delivery times at Pizza Time are normally distributed with a mean time of 27 minutes and a standard deviation of 3 minutes. Approximately what percent of pizzas are delivered between 24 and 30 minutes? (2 points)
32%
689
09
99.75

Answers

Answer:

About 68% (is that an answer choice?)

Step-by-step explanation:

In a normal distribution (a bell curve), about 68 percent of the data is in the range between one standard deviation below the mean to one standard deviation above.  If your mean is 27, and the standard deviation is 3, then one deviation below to one above would be 27 - 3  to 27 + 3, or 24 - 30.

Livia eats a chicken drumstick with 11 grams of protein. She also eats x cheese sticks, each with 7 grams of protein. The table shows y , the total number of grams of protein that Livia will consume if she eats x cheese sticks. Livia may eat only part of a cheese stick, so x may not always be a whole number.

Answers

Step-by-step explanation:

C

Answer:

The answer is C

Step-by-step explanation:

I took the test and got it right :)

hopefully this helps you :)

pls mark brainlest ;)

Please help ASAP! Will give BRAINLIEST! Please read the question THEN answer correctly! No guessing.

Answers

Answer:

f is the correct option pls mark me as the brainliset

Answer:

D, E, F

Step-by-step explanation:

because you need to do this when you are gathering resources

She used 25 equally sized stones to make a path that is 12 feet long. How long is each stone

Answers

Answer:

The length of each stone is

L = 12/25 = 0.48 ft

Hope this helps!

:)

Each stone measures 0.48 feet.

What is the unitary method?

The unitary method is a method in which you find the value of a unit and then the value of a required number of units.

Given here, the number of stones is 25 and it is used to construct 12 feet long then measure of each stone =12/25

                                                        =0.48 feet

Hence, Each stone measures 0.48 feet.

Learn more about the unitary method here:

https://brainly.com/question/22056199

#SPJ2

What is the quotient
x24 - x18 + x12 ÷ x6

Answers

Answer:

Simplified expression: x^18 - x^12 + x^6

Step-by-step explanation:

1. Let us write down the question at hand, firstly: x^24 - x^18 + x^12/ x^6

2. Let us factor equation x^24 - x^18 + x^12/ x^6 ⇒ x^12(x^12 - x^6 + 1)/ x^6

3. Now apply exponential rules to get x^6 to the numerator:

x^12 - 6(x^12 - x^6 + 1)

4. Simplify this expression to be ⇒ x^6(x^12 - x^6 + 1)

5. And further simplify this expression by distributing the x^6:

Answer: x^18 - x^12 + x^6

Mark wants a new car that costs $30000. He only has $500 in his savings account and $300 in his checking account. Which financing option should he chose

Answers

Answer: He should choose the savings account because he can earn more interest and the money in his savings account is more than the money in his checking account.

Step-by-step explanation:

148, 139, 109, 146, 141, 179, 187, 131, 149, 141 What is the mean absolute deviation of the data set

Answers

Answer:

The mean absolute deviation is 15

Step-by-step explanation:

First you have to find the mean, which in this case is 147.

Then you need to find the difference between each individual number and the mean. Once you have all the diffences written down, you need to add all the differences together. If you take the sum of the differences and divide them by the mean, you'll get your answer!

 Let me know if that makes sense! :)

Consider the function below. (If an answer does not exist, enter DNE.) f(x) = 1 2 x4 − 4x2 + 5 (a) Find the interval of increase. (Enter your answer using interval notation.) Find the interval of decrease. (Enter your answer using interval notation.) (b) Find the local minimum value(s). (Enter your answers as a comma-separated list.) Find the local maximum value(s). (Enter your answers as a comma-separated list.) (c) Find the inflection points.

Answers

Answer:

Please, read the answer below.

Step-by-step explanation:

You have the following function:

[tex]f(x)=12x^4-4x^2+5[/tex]

(a) To find the intervals of increase or decrease of f(x) you first calculate the derivative of f(x):

[tex]\frac{df}{dx}=\frac{d}{dx}[12x^4-4x^2+5]\\\\\frac{df}{dx}=12(4)x^3-4(2)x=48x^3-8x[/tex]   (2)

Next, you equal the derivative to zero and obtain the roots of the obtained polynomial:

[tex]48x^3-8x=0\\\\6x^3-x=0\\\\x(6x^2-1)=0[/tex]

Then, you have the following roots for x:

[tex]x_1=0\\\\x_{2,3}=\pm \sqrt{\frac{1}{6}}[/tex] =  ±0.40

Hence, there are three special points.

Next, you evaluate the derivative (expression (2)) for the x values close to the x1, x2 and x3. The values of the derivative give to us the value of the slope of a tangent line in that point, and so, if the function increases or decreases:

First interval, for a number lower than -0.40

[tex]48(-0.41)^3-8(-0.41)=-0.02<0[/tex]

The function decreases in the interval:

[tex](-\inft,-\frac{1}{\sqrt{6}})[/tex]

It is necessary that after x=-0.40 the function increases until the next special point, that is x=0. Then, the interval in which the function increases is:

[tex](-\frac{1}{\sqrt{6}},0)[/tex]

By symmetry, from the point x=0 until x=0.40 the function decreases.

[tex](0,\frac{1}{\sqrt{6}})[/tex]

Next, you evaluate the expression (2) for a number higher than 0.40:

[tex]48(0.41)^3-8(0.41)=0.02>0[/tex]

Then, the function increases for the following interval:

[tex](\frac{1}{\sqrt{6}},+\infty)[/tex]

(b) Due to the results obtained in the previous step you can conclude that the local minimum are:

[tex]x_{min}=-\frac{1}{\sqrt{6}}\\\\x_{min}=\frac{1}{\sqrt{6}}[/tex]

[tex]P_1(-\frac{1}{\sqrt{6}},f(-\frac{1}{\sqrt{6}}))=P_1(-\frac{1}{\sqrt{6}},4.66)\\\\P_2(\frac{1}{\sqrt{6}},f(\frac{1}{\sqrt{6}}))=P_2(\frac{1}{\sqrt{6}},4.66)[/tex]

[tex]P_1(-\frac{1}{\sqrt{6}},0)\\\\P_2(\frac{1}{\sqrt{6}},0)[/tex]

(these are the point in which the function change of a decrease to an increase)

The same reason as before. There in one local maximum:

[tex]x_{max}=0[/tex]

[tex]P(0,f(0))=P(0,5)[/tex]

(c) The inflection points are calculated by using the second derivative:

[tex]\frac{d^2f}{dx^2}=144x^2-8=0\\\\x^2=\frac{8}{144}=\frac{1}{18}\\\\x=\pm \frac{1}{\sqrt{18}}[/tex]

Then , there are two inflection points , given by:

[tex]P_1(-\frac{1}{\sqrt{18}},f(-\frac{1}{\sqrt{18}}))=P_1(-\frac{1}{\sqrt{18}},4.82)\\\\P_2(\frac{1}{\sqrt{18}},f(\frac{1}{\sqrt{18}}))=P_2(\frac{1}{\sqrt{18}},4.82)[/tex]

a man received a salary of 4920 in two years what is his monthly salary?​

Answers

Answer:

$205 per month

Step-by-step explanation:

Answer:

$205

Step-by-step explanation:

there are 24 months in 2 years

4920/24= 205

Given f(x)=2x^2-8x+6 and g(x)=3x-1, what is f(x)+g(x) ?

Answers

Answer:

2x^2 -5x +5

Step-by-step explanation:

f(x)=2x^2-8x+6 and g(x)=3x-1

f(x)+g(x)  = 2x^2-8x+6 +3x-1

Combine like terms

             = 2x^2 -5x +5

Answer:

2x^2 -5x +5

Step-by-step explanation:

The product of two consecutive natural numbers is 19 greater than their sum. Find thee numbers.

Answers

Answer:

The numbers are suppose to be natural numbers that is positive integers form 1 upward. So the numbers will be 5 and 6.  

Step-by-step explanation:

The product of 2 consecutive natural numbers is 19 greater than their sum . We need to understand important terms in this question like consecutive and natural numbers.

Consecutive numbers are numbers that follows each other continuously from smallest to largest.  Natural numbers are numbers that includes all the positive numbers from 1 to infinity example 1, 2, 3, 4............infinity.

Let the consecutive number be a and a+1.

The product of this 2 numbers are when you multiply them. Therefore,

a(a + 1) = a² + a

The sum of the 2 numbers are their addition. Therefore,

a + (a + 1) = 2a + 1

The product is 19 greater than the sum. This means the product of this numbers minus the sum of this numbers is equals to 19.

a² + a - (2a + 1) = 19

a²+ a - 2a - 1 = 19

a²- a - 20 = 0

Find the numbers that can be multiplied to get -20 and added together to get -1. The numbers are 4 and -5

a² + 4a - 5a - 20  = 0

a(a + 4) - 5(a + 4) = 0

(a + 4)(a - 5) = 0

a = - 4 and a = 5

The numbers are suppose to be natural numbers that is positive integers from 1 upward. So the numbers will be 5 and 6.  

To prove it

5 × 6 = 30(products)

5 + 6 = 11(sum)

30 - 11 = 19

what is the area of the figure below

Answers

Answer:

58

Step-by-step explanation:

Answer: 58 in.^2

Step-by-step explanation:

Which of these expressions is equivalent to log (9^2)?
A. log (2) - log (9)
B. 2 * log (9)
C. log (2) + log (9)
D. log (2) * log (9)

Answers

Answer:

B. 2 * log (9)

Step-by-step explanation:

I put them both into my calculator and got the same answer both times.

The expression that is equivalent to log(9^2) is 2log89. Option B is correct.

According to the law of logarithm,

log (a^b) = blog a

Note that the power of the function is taken to the back of the logarithmic function.

Given the log function log(9^2), to get the equivalent expression, we will simply take the power which is 2 to the back of the log function to have 2log9

Learn more here: https://brainly.com/question/23882267

There were 208 tickets purchased for a major league baseball game. The lower box  tickets cost ​$12.50 and the upper box tickets cost ​$10.00. The total amount of money spent was ​$2187.50. How many of each kind of ticket were​ purchased?

Answers

Answer:

so 189(from 189.66) lower box tickets are sold and 18 upper box tickets are sold

Step-by-step explanation:

lets take "x" as the # of lower box tickets

and "y" as the number of upper box tickets

so in total the number of tickets sold was 208

so  x+y=208

next, we know that each lower box ticket costs 12.50 and each upper box tickets costs 10 and the total amount of money spent was $2187.50 so:

12.5x+10y=2187.50

lets subtract "x" from both sides in first equation to find value of y

y=208-x

now substitute y in equation number 2:

12.5x-10(208-x)=2187.5

12.5x-2080+10x=2187.5

22.5x-2080=2187.5

22.5x=4267.5

x=189.666

so 189 tickets lower box tickets were purchased now, substitute 190 in equation 1 to find value of "y"

y=208-190

y=18

so 189(from 189.66) lower box tickets are sold and 18 upper box tickets are sold

PLEASE HELP WITH THIS EASY QUESTION!! EXPLANATION NEEDED!!

Answers

Answer:

100

Step-by-step explanation:

(b/2)^2

b= -20

(-20/2)^2

(-10)^2

100

Use the diagram to find the indicated angle measures.
m<1= degrees
m<2= degrees
m<3= degrees
Please help !

Answers

Answer:

Step-by-step explanation:

its m<2=degrees

Answer:

m∠1 = 131

m∠2 = 49

m∠2 = 112

Step-by-step explanation:


Drag the item from the item bank to its corresponding match.

Match the prism or cylinder with its volume.

Answers

Answer:

i cant help you because i cant see the things on the picture if u get a better picture i can help

Step-by-step explanation:

Which description matches finding the volume of the solid ?

Answers

Square prism + Triangular prism. Hope it helps.

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Make sure that the "time in years" that you use is 15 years + the number of years you will be at school. What is the main hazardous ingredient in Clorox bleach? Mr. F is a 38-year-old man in overall good health who has been complaining about an aching pain in his knees when working around the house and often when simply walking. He has noticed that his knees feel "hard" and tight. His history indicates that he has always been involved in athletics and was on the college football team, but recently family responsibilities and work have not made it easy for him to exercise. 1. Relate Mr. Fs case history to the pathophysiology of osteoarthritis. (See Osteoarthritis.) 2. How do anti-inflammatory drugs and analgesics help Mr. F deal with this form of arthritis? Why is moderate, nonweight-bearing exercise recommended? (See OsteoarthritisPathophysiology, pe, Treatment.) 3. What is the probable prognosis for Mr. F? find the sum of the first 15 terms of the goemetric series 3+9+27 How is citizenship in the United States similar to citizenship in ancient Athens?a. Immigrants can become citizens. b. Individuals become citizens at age 18.c. Free men born in the nation are citizens.d. A child is a citizen if his or her parents are citizens.ill mark as brainliest if its a good answer A day of the week is randomly chosen What is the probability of choosing Monday or a day that starts with the letterS?P(Monday)P(starts with 5)P(Monday or starts with ) please ASAP , giving BRAINLIEST if correct. 1.Which plant traps bugs in its stem and forces them to walk forward? The baker needs 9 eggs, 6 cups of flour, 3 cups of sugar, and 3 sticks of butter to make a total of 3 cakes.. The baker only has 2 sticks of butter. That means the butter is the ___________ because the baker can only make 2 cakes!Question 19 options:ProductReactantLimiting reactantSpontaneous reactant Which equation in point-slope form contains the points (0,5) and (5,8)?A. y - 8 = (x - 5)B. y - 5 = (x 8)c. y - 8 = {(x - 5)D. y - 5 = (x 8) What is ironic about the following passage from narrative of the life of fredrick Douglass in 1832 The following information is taken from the accounts of Latta Company. The entries in the T-accounts are summaries of the transactions that affected those accounts during the year. Manufacturing Overhead (a) 486,144 (b) 405,120 Bal. 81,024 Work in Process Bal. 10,880 (c) 754,000 298,500 90,500 (b) 405,120 Bal. 51,000 Finished Goods Bal. 39,000 (d) 662,000 (c) 754,000 Bal. 131,000 Cost of Goods Sold (d) 662,000 The overhead that had been applied to production during the year is distributed among Work in Process, Finished Goods, and Cost of Goods Sold as of the end of the year as follows: Work in Process, ending $ 24,480 Finished Goods, ending 62,880 Cost of Goods Sold 317,760 Overhead applied $ 405,120 For example, of the $51,000 ending balance in work in process, $24,480 was overhead that had been applied during the year. Required: 1. Identify reasons for entries (a) through (d). 2. Assume that the underapplied or overapplied overhead is closed to Cost of Goods Sold. Prepare the necessary journal entry. 3. Assume that the underapplied or overapplied overhead is closed proportionally to Work in Process, Finished Goods, and Cost of Goods Sold. Prepare the necessary journal entry.