All of the following are ways to avoid injuries when working on computers except ________. So you are looking up at it ensuring proper lighting taking breaks purchasing an adjustable chair

The statement about apprenticeships that is true is that an apprentice can earn an income while learning a trade. This statement is true because apprenticeships are on-the-job training programs that allow individuals to learn a specific trade or craft while working under the supervision of a skilled professional.

Apprenticeships are offered in a variety of fields, including construction, manufacturing, healthcare, and transportation.
During an apprenticeship, apprentices receive a combination of classroom instruction and on-the-job training. The length of an apprenticeship program can vary depending on the field and the complexity of the skills being taught. Apprenticeships can last anywhere from one to six years.
Apprentices are paid for their work during the program. In addition to earning a paycheck, apprentices receive benefits such as health insurance and retirement benefits. Apprenticeship programs are often sponsored by employers, industry associations, and labor unions.
In conclusion, apprenticeships are a valuable way for individuals to learn a specific trade or craft while earning a paycheck. Apprenticeships offer a combination of classroom instruction and on-the-job training and can last anywhere from one to six years. Apprenticeship programs are often sponsored by employers, industry associations, and labor unions.

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Because of its character, the rondo most often serves as a concluding movement in a multi-movement work.

A rondo is a kind of music that is distinguished by a recurrent, vivacious theme. In the rondo form, a main theme is repeated with changes throughout the song, alternating by opposing motifs. The rondo, which offers a vibrant and memorable finish to the piece, is most frequently used as the last movement in a multi-part composition because of its uplifting and catchy character. The rondo's upbeat personality serves as a contrast to the other movements in the composition, which are more solemn and contemplative. This contrast has always been a favourite among composers because it gives the composition a sense of completion and balance.

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A/B testing shows the actual performance of ads in terms of awareness, cost efficiency, or sales and those that don't do well may be dropped.

A/B testing can help you optimize your marketing efforts and get better results by allowing you to compare two different versions of a marketing element, such as an ad or landing page, against each other. A/B testing can be done on a variety of marketing elements, including email subject lines, landing pages, call-to-action buttons, and ad copy. A/B testing can help businesses increase their conversion rates by providing actionable insights into what works and what doesn't work in their marketing efforts. It can help businesses identify the elements that are most effective at driving conversions, and it can help them optimize those elements to get even better results.

In conclusion, A/B testing shows the actual performance of ads in terms of awareness, cost efficiency, or sales and those that don't do well may be dropped. A/B testing can help businesses optimize their marketing efforts and get better results by providing actionable insights into what works and what doesn't work in their marketing efforts.

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If xyz is an annual bond that pays a coupon rate of 4%, the payment that you would expect to receive every year would depend on the: face value of the bond.

The face value is the amount that the bondholder will receive upon maturity.

To calculate the annual payment, you would need to multiply the face value of the bond by the coupon rate. This would give you the annual interest payment that the bondholder would receive.

The formula to calculate the annual payment is:

Annual payment = Face value x Coupon rate

For example, if the face value of the bond is $1000, and the coupon rate is 4%,

the annual payment would be:

Annual payment = $1000 x 0.04

Annual payment = $40

Therefore, you would expect to receive $40 every year as the payment for the bond.

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According to the question, the current net income tax cost from Beal's capital transactions is $9,100.

Net income is a financial metric that is used to measure the profitability of a business after all expenses have been deducted from the gross income. It is calculated by subtracting the cost of goods sold (COGS), operating costs, taxes, and any other expenses from the total revenue. Net income is also known as net profit, bottom line, or net earnings.

This is calculated by taking her net long-term capital gain of $42,400 and multiplying it by the marginal rate of 37%, which is $15,688. We then take the net short-term capital loss of $33,000 and subtract it from the $15,688, which leaves us with a net tax cost of $9,100.

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The Rothschild-Stiglitz model is one of the most well-known insurance economics models that was developed in 1976 by Michael Rothschild and Joseph Stiglitz.

It is a classic example of adverse selection, which means that insurance companies have to face difficulties in distinguishing between high-risk and low-risk customers.Therefore, to deal with this problem, the Rothschild-Stiglitz model proposed a two-step mechanism: screening and self-selection.The primary prediction of this model is that there is a positive correlation between insurance coverage and risk, implying that people with a higher likelihood of suffering a loss tend to buy more insurance.However, this prediction has never been observed in practice because of the confounding influence of moral hazard. Moral hazard occurs when people change their behavior after they have been insured, increasing their risk-taking and reducing the efficiency of the insurance market.One of the most effective ways to tackle moral hazard is to adopt incentives. Insurance companies may use deductibles, copayments, and coinsurance to align the interests of insurers and insured individuals. Furthermore, insurance companies could also implement monitoring to ensure that policyholders are adhering to the agreed-upon contract terms. Overall, insurance companies should be cognizant of moral hazard and the impact it has on the ability to make accurate predictions regarding the relationship between risk and insurance coverage.

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The government can approach the socially optimal level by taxing the sellers of the product, subsidizing the buyers of the product, or providing the product itself.

Where there are positive externalities from having a particular product in a society, the government can make the quantity of the product approach the socially optimal level by doing the following except subsidizing the sellers of the product.

Which are the three different types of externalities? Externalities come in three forms: positive, negative, and nonexistent externalities. Positive externalities are beneficial, while negative externalities are harmful. When an activity results in external benefits, it is known as a positive externality.

The following ways can be used by the government to approach the socially optimal level where there are positive externalities from having a particular product in a society: Taxing the sellers of the product: An excise tax on products that produce negative externalities can be levied to decrease the use of such products.

When a tax is imposed on producers who produce items that produce negative externalities, the price of these products rises, and consumers' demand for these items decreases. Subsidizing the buyers of the product:

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Answer: % 5.5

Explanation:

1. The interest earned per year at 5 percent is $85. 2. The amount homeowner will pay over a period of 9 years for living in this housing facility is $31,860.

1. To calculate the interest earned on a security deposit, we can use the formula:

Interest = Principal x Rate x Time.

Here, the principal is $1,700, the rate is 5% per year, and we need to find the interest earned per year.

So, plugging in the values, we get:

Interest = 1,700 x 0.05 x 1

Interest = $85

Therefore, the expected interest earned per year is $85.

2. To find out how much a homeowner would pay over a period of 9 years for living in a condominium, we can use the formula:

Total cost = Monthly fee x Number of months.

Here, the monthly fee is $295, and the number of months is 9 years x 12 months per year = 108 months.

So, plugging in the values, we get:

Total cost = 295 x 108

Total cost = $31,860

Therefore, a homeowner would pay $31,860 over a period of 9 years for living in this housing facility.

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After two years of the New Deal being in effect, the US economy had undergone significant changes, and there were several noticeable improvements.

First of all, there was a significant reduction in the number of banks that failed, as the banking system had been restructured, and new regulations had been put in place to prevent a repeat of the 1929 stock market crash. The government also implemented programs that helped farmers and rural communities, including the Agricultural Adjustment Act, which paid farmers to reduce their crop production to increase prices, and the Rural Electrification Administration, which brought electricity to rural areas. These programs helped to stimulate economic growth in these regions and provided job opportunities to millions of people. Another significant improvement was the establishment of the Social Security Act, which provided retirement benefits to workers and their families. This program helped to alleviate poverty among elderly people and provided a safety net for families who were struggling to make ends meet.

The Works Progress Administration (WPA) was also created during this period, which provided jobs to millions of people and helped to fund numerous public works projects across the country. Overall, the New Deal had a significant impact on the US economy, and although it did not solve all of the problems facing the country, it provided a framework for government intervention in the economy that would be used for decades to come. The New Deal's legacy can be seen in programs such as Social Security, unemployment insurance, and the minimum wage, which continue to benefit millions of Americans today. In conclusion, after two years of the New Deal being in effect, the US economy had undergone significant improvements, and the government's interventions had helped to stimulate economic growth and provide job opportunities to millions of people.

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The nominal interest rate is 4.5%.

The nominal interest rate is calculated by adding the real interest rate and expected inflation together.

In this case, the real interest rate is 2.5% and the expected inflation rate is 2%. Therefore, when added together, the nominal interest rate is 4.5%.


The nominal interest rate is the rate of interest before accounting for inflation. It is a rate used in financial transactions and reflects the borrowing and lending conditions of the economy.

The real interest rate, on the other hand, is the rate of interest after accounting for inflation. In other words, it is the rate that an investor can earn, minus the rate of inflation. Therefore, to calculate the nominal interest rate, the real interest rate and the expected inflation rate must be added together.

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The factors that determine the elasticity of resource demand are multiple choice A. income of buyers in the market and the ratio of resource costs to total revenues.

Ease of resource substitutability, elasticity of product demand, and the ratio of resource costs to total costs, C. elasticity of product supply, and the price of the resource, and D. elasticity of product supply, the ratio of resource costs to total revenues, and the income of buyers in the market.b. The effects that each of the following factors will have on the elasticity or the location of the demand for resource c, which is being used to produce commodity x, are:I. An Increase In the demand for product X - When there is an increase in the demand for product X, the demand for resource C used to produce commodity X also increases. This increase in demand leads to an increase in the price of resource C, which makes the demand for resource C more inelastic.ii. An increase in the price of substitute resource D - When the price of substitute resource D increases, the demand for resource C used to produce commodity X decreases. This decrease in demand leads to a decrease in the price of resource C, which makes the demand for resource C more elastic.ill. An increase in the number of resources substitutable for C in producing X - When the number of resources substitutable for C in producing commodity X increases, the demand for resource C used to produce commodity X decreases. This decrease in demand leads to a decrease in the price of resource C, which makes the demand for resource C more elastic.iv. A technological improvement in the capital equipment with which resource C is combined - When there is a technological improvement in the capital equipment with which resource C is combined, the demand for resource C used to produce commodity X increases. This increase in demand leads to an increase in the price of resource C, which makes the demand for resource C more inelastic.v. A fall in the price of complementary resource E - When the price of complementary resource E falls, the demand for resource C used to produce commodity X increases. This increase in demand leads to an increase in the price of resource C, which makes the demand for resource C more inelastic.vi. A decline in the elasticity of demand for product X due to a decline in the competitiveness of product market X - When there is a decline in the elasticity of demand for product X due to a decline in the competitiveness of product market X, the demand for resource C used to produce commodity X decreases. This decrease in demand leads to a decrease in the price of resource C, which makes the demand for resource C more elastic.

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"The first step of the procure-to-pay cycle is ordering; the most common way the ordering step begins is through the release of a purchase order. A purchase order (PO) is simply a document that authorizes a supplier to deliver a product or service and often includes terms and conditions, such as price, delivery, and quality requirements."

The first step of the procure-to-pay cycle is ordering, which marks the beginning of the purchasing process. The most common way to initiate the ordering step is through the release of a purchase order. A purchase order is a legal document that authorizes a supplier to deliver a product or service and contains information such as the price, delivery date, and quality requirements.

It serves as a communication tool between the buyer and supplier and helps to ensure that both parties are on the same page regarding the transaction. By having a clear and detailed purchase order in place, companies can minimize the risk of errors, misunderstandings, and disputes during the procurement process.

This question should be provided as:

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At a price of $11, quantity demanded is 90; and at a price of $9, quantity demanded is 110. Since total revenue remains the same by the price decrease, demand must be unit elastic.

The total revenue (TR) for a product is calculated by multiplying the price (P) by the quantity demanded (Q): TR = P x Q.

At a price of $11, quantity demanded is 90, so TR = $11 x 90 = $990.

At a price of $9, quantity demanded is 110, so TR = $9 x 110 = $990.

Since the total revenue remains the same after the price decrease, the demand must be unit elastic. This means that the percentage change in quantity demanded is equal to the percentage change in price. In other words, a 10% decrease in price led to a 10% increase in quantity demanded, resulting in no change in total revenue.

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Wang Inc. operates in the downstream segment of the oil and gas industry, which involves the refining and processing of crude oil into various petroleum products such as gasoline, diesel, and kerosene.

The downstream segment also includes the marketing and distribution of these products to wholesalers, retailers, and end-users. Wang Inc. buys crude oil from upstream companies and converts it into valuable products, which it then sells to downstream customers.

Therefore, Wang Inc. is a part of the downstream market segment that includes refineries, marketing and distribution companies, and end-users.

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The Income Statement of Fit for Life Foods for the year ended December 31  is $22570.

The Income Statement of Fit for Life Foods for the year ended December 31 will be given as follows:

Sales 217000

Less: Sales returns and allowances 3900

Sales discounts 15700

Net Sales 199400

Cost of goods sold 89000

Gross Profit 110400

Operating Expenses: Office salaries expense 31300

Sales salaries expense 23100

Sales commission expense 13000

Rent expense selling space 10300

Depreciation expense office copier 480

TV Advertising expense 2200

Office Supplies expense 760

Insurance expense 1370

Total Operating Expenses 81110

Income from Operations 29300

Other Revenues and Gains:

Gain on sale of equipment  6320

Interest revenue 600

Total Other Revenues and Gains 6920

Other Expenses and Losses:

None Income before Income Tax 36220

Income Tax expense(-)13650

Net Income22570

Therefore, the multiple-step income statement of Fit for Life Foods for the year ended December 31, XXXX is prepared as above.

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Price takers are businesses or people that operate in completely competitive markets but lack the ability to command a higher price for their goods or services.

People or businesses who operate in a market and have no control over the price of the goods or services they sell are known as price takers. Individuals are powerless to influence the market price through their own actions or decisions, and must accept the price set by supply and demand factors. In other words, they are powerless to control the price and are forced to accept whatever the market decides. Price takers often work in markets that are very competitive, have a large number of customers and sellers, uniform products, and no obstacles to entering or departing.

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The percentage change in price will be 6.11% for Bond Bill and -35.22% for Bond Ted. The percentage change in price will be 14.67% for Bond Bill and 28.25% for Bond Ted.

Bond Bill and Bond Ted have 12.4 percent coupons, make semiannual payments, and are priced at par value. Bond Bill has 5 years to maturity, whereas Bond Ted has 22 years to maturity.

1: If interest rates suddenly rise by 3 percent, the percentage change in the price of these bonds are calculated below:

We are given the formula for calculating the price of a bond:

PV = PMT × [1 − 1 / {(1\ +\ r)}^n ] / r + FV / {(1\ +\ r)}^n

Where PV = price of bond, PMT = coupon payment, FV = maturity value, r = periodic interest rate, n = number of periods.

Bond Bill has 5 years to maturity, thus it has 5*2 = 10 periods. Bond Ted has 22 years to maturity, thus it has 22*2 = 44 periods.

If interest rates suddenly rise by 3 percent, then the new rate for Bond Bill will be 0.124 + 0.03 / 2 = 0.139 and for Bond Ted, it will be 0.124 + 0.03 / 2 = 0.139.

The new prices of Bond Bill and Bond Ted will be:

PV(Bond Bill) = 62 × [1 − 1 / {(1\ +\ 0.139)}^{10} ] / 0.0695 + 1000 / {(1\ +\ 0.139)}^{10}= $1,061.09

PV(Bond Ted) = 62 × [1 − 1 / {(1\ +\ 0.139)}^{44} ] / 0.0695 + 1000 / {(1\ +\ 0.139)}^{44}= $647.77

Then, the percentage change in the price of these bonds will be:

% Change = ((New Price - Old Price) / Old Price) x 100%

Change in price of Bond Bill = (($1,061.09 - $1,000)/$1,000) x 100% = 6.11%

Change in price of Bond Ted = (($647.77 - $1,000)/$1,000) x 100% = -35.22%

Thus, the percentage change in price will be 6.11% for Bond Bill and -35.22% for Bond Ted.

2. If rates were to suddenly fall by 3 percent instead, the percentage change in the price of these bonds is calculated below:

If rates were to suddenly fall by 3 percent, then the new rate for Bond Bill will be 0.124 - 0.03 / 2 = 0.109 and for Bond Ted, it will be 0.124 - 0.03 / 2 = 0.109.

The new prices of Bond Bill and Bond Ted will be:

PV(Bond Bill) = 62 × [1 − 1 / {(1\ +\ 0.109)}^{10} ] / 0.0545 + 1000 / {(1\ +\ 0.109)}^{10}= $1,146.67

PV(Bond Ted) = 62 × [1 − 1 / {(1\ +\ 0.109)}^{44} ] / 0.0545 + 1000 / {(1\ +\ 0.109)}^{44}= $1,282.52

Then, the percentage change in the price of these bonds will be:

% Change = ((New Price - Old Price) / Old Price) x 100%

Change in price of Bond Bill = (($1,146.67 - $1,000)/$1,000) x 100% = 14.67%

Change in price of Bond Ted = (($1,282.52 - $1,000)/$1,000) x 100% = 28.25%.

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The correct answer is C Net income per book. In working with Schedule M-2 of Form 1120, an addition to beginning retained earnings is the Net income per book.

Schedule M-2 is a supplemental schedule that reports information regarding the corporation's accumulated earnings and profits (E&P) balance.

This schedule is only required if the corporation had E&P at the end of the year, and it is completed as a continuation of the corporation's balance sheet, which is part of Form 1120.

The purpose of this schedule is to explain the difference between the corporation's beginning and ending retained earnings reported on its balance sheet.

If the difference between beginning and ending retained earnings is the same as the corporation's E&P balance, then Schedule M-2 will reconcile the difference.

When it comes to working with Schedule M-2 of Form 1120, Net income per book is an addition to beginning retained earnings.

Hence, option c is the correct answer.

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It is true that the Business level strategy addresses two related issues: what businesses should a corporation compete in and how can these businesses be managed so that they create synergy. The correct option is True.

What is a business-level strategy?

A business-level strategy is a process that an organization uses to determine how to compete in its particular market. A company's business-level strategy is typically expressed in its mission statement and strategic goals. It is the strategic approach that a company employs to gain a competitive advantage by utilizing its core competencies in a given industry or market sector.

What is the significance of the business-level strategy?

In any organization, the business-level strategy is critical. It aids in the decision-making process and aids in identifies the core competencies that provide the company with a competitive advantage. In addition, it serves as a roadmap for ensuring that the company achieves its strategic objectives.

Therefore the correct option is true.

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Organizations often use surveys to determine how their employees feel about proposed changes before they happen. These surveys are distributed in the unfreezing part of the change process. The correct answer is option b.

In the change management process, unfreezing is the initial phase. It involves getting individuals to understand why a change is necessary and begin to make plans to adjust to the new environment. This stage entails preparing the company for change, assessing the degree of change that must occur, and deciding which behaviors and actions should be modified in order to accomplish the objectives.The purpose of the unfreezing phase is to identify the changes that must be made and to explain why they are necessary. This step should include the creation of a sense of urgency among employees so that they will be more receptive to the forthcoming changes. If people are resistant to change, it is vital to communicate with them and make them aware of the need for change.

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The monthly payment for a 10-year $50,000 amortization loan at 4.5% is $479.93

Calculate the monthly interest rate:

Monthly Interest Rate = 4.5% / 12 = 0.375%

Calculate the number of payments:

Number of Payments = 10 years x 12 months/year = 120 payments

Calculate the monthly payment:

Monthly Payment = (50,000 * (0.375%)) / (1 - (1 + (0.375%))^(-120))

Monthly Payment = (50,000 * (0.00375)) / (1 - (1.00375)^(-120))

Monthly Payment = (50,000 * (0.00375)) / (1 - 0.2312)

Monthly Payment = (50,000 * (0.00375)) / 0.7688

Monthly Payment = $479.93

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In general, developers must get a construction loan before they can line up permanent (long-term) financing that will be used once the project is complete and operated with tenants. This statement is true.

What is a construction loan? A construction loan is a form of bank or another lender financing that assists in the construction of a new home or another type of real estate project. The lender will generally pay out the funds to the builder or contractor in tranches as the work progresses. When the work is completed, the loan is then repaid by the borrower via a new, more permanent loan that covers the property's entire value.

There are various forms of loans available in the market that can be used to finance your dream house; however, a construction loan is a special type of loan that is used for the construction of a new property. Once the project has been completed and the property has been occupied by tenants, the construction loan is replaced by a long-term, permanent financing arrangement that will cover the entire value of the property.

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The net income for the adjusted trial balance for willow company as of December 31 is calculated to be $21,000. Thus, option c is correct.

Step 1: Identify total revenues
Service Revenue = $57,000

Step 2: Identify total expenses
Salaries Expense = $19,000
Advertising Expense = $11,000
Utilities Expense = $6,000

Step 3: Calculate total expenses
Total Expenses = Salaries Expense + Advertising Expense + Utilities Expense
Total Expenses = $19,000 + $11,000 + $6,000
Total Expenses = $36,000

Step 4: Calculate net income
Net Income = Total Revenues - Total Expenses
Net Income = $57,000 - $36,000
Net Income = $21,000

So, the correct answer is C. $21,000.

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Joseph Schumpeter developed a growth model that suggests new products unleash a​ gale of creative​ destruction that drives old products out of the​ market.

The idea of creative destruction was created by Austrian economist Joseph Schumpeter and was outlined in his growth model. He thought that when new goods and technology are introduced into a market, a disruptive force is created that displaces older, less effective products and processes, causing the demise of established industries and the emergence of new ones. Schumpeter contends that in capitalist society, this dynamic is what spurs innovation, expansion, and progress. The whirlwind of creative destruction refers to the continual economic turnover of items and processes that happens in market economies. This idea emphasises how crucial innovation and entrepreneurship are to advancing the economy and explains why some businesses succeed while others go out of business.

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The option that allows you to spend all $10 is where Coke costs $0.40 and popcorn costs $0.50.

In financial terms, "spends" generally refers to the amount of money that is expended or spent on goods or services by an individual, organization, or government. It can also refer to the process of allocating funds for various purposes, such as marketing spends or capital spends. Spends can vary depending on a number of factors, including the individual's or organization's budget, the nature of the goods or services being purchased, and the prevailing economic conditions. For businesses, spends can be a critical factor in determining profitability and growth, as they must balance their spending with their revenue to ensure financial sustainability. Effective management of spends can involve budgeting, tracking expenses, negotiating with suppliers, and making strategic decisions about investments and expenditures.

If Coke costs $0.40 and popcorn costs $0.50, you could buy 25 Cokes ($0.40 x 25 = $10) or 20 popcorns ($0.50 x 20 = $10). Therefore, you could buy a combination of 25 Cokes and 0 popcorns, or 20 popcorns and 0 Cokes.

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Unmotivated and dissatisfied employees have a negative impact on businesses in the form of costly training and recruitment expenses as well as bad customer relations.

A demotivated employee can have an adverse effect not just on the productivity of the person but also on the team as a whole. Other employees may experience stress when attempting to pick up the slack as a result of increased tardiness or absenteeism at work as well as a lack of attention on routine chores.

Higher employee turnover, poorer engagement, poor communication, and decreased productivity are just a few of the problems that may develop and make your workplace a toxic environment.

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you must protect the forests to have a sustainable source of wood. The correct option is D.

Supply chain sustainability has gained increasing importance in recent years due to the effects of environmental degradation, which has led to climate change, and social issues such as the exploitation of laborers. Bob Taylor of Taylor Guitars explains that when sourcing wood for their guitars, they consider sustainability, which is important.

Sustainability is concerned with meeting the needs of the present without jeopardizing the ability of future generations to meet their own needs. This is achieved through sustainable management and development, which ensures that natural resources are not depleted faster than they can be replenished. Therefore, protecting forests is important for the sustainability of the guitar industry as it helps to maintain the balance of the ecosystem and the livelihoods of people who depend on the forests for their livelihoods.

Wood does not grow on a tree, so when you harvest wood, you are destroying the entire tree. Therefore, you must protect the forests to have a sustainable source of wood.

So, the correct answer is option D (Wood does not grow on a tree, so when you harvest wood, you are destroying the entire tree. Therefore, you must protect the forests to have a sustainable source for wood).

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The scripted sales presentation can be advantageous for novice salespeople or when the differences in prospects are unknown, but it lacks flexibility and spontaneity.

A scripted sales presentation is one that is delivered in a uniform, repetitive manner. It entails utilizing a pre-prepared script, slides, or a detailed guide to lead potential buyers through the features and advantages of a product or service.

The advantages of a scripted sales presentation

Consistency: One of the most significant advantages of a scripted sales presentation is that it ensures consistency.

Accuracy: It ensures that salespeople do not leave out any critical details or features of the product or service, which could lead to the loss of a sale.

Ease of Use: Using a pre-written script makes it easier for salespeople to plan their presentations ahead of time, gather all the required resources, and make the most of the time they have to engage with their clients.

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On July 27, the cost of the goods sold was $8,550. On July 31, the stock was $6,130.

Calculating beginning inventory requires determining the cost of goods sold (COGS). The value of the most recent ending inventory should then be added, and the cost of fresh inventory acquisitions should be deducted. (COGS + ending inventory) - purchases is the equation.

Starting with the most recent purchase on July 15, we use 125 units to cover the first 125 units sold (75 on July 8 and 50 out of 125 on July 27).

The remaining 25 units sold on July 27 are assumed to come from the beginning inventory of 90 units.

Therefore, the cost of goods sold on July 27 is (125 units × $58 per unit) + (25 units × $52 per unit) = $7,250 + $1,300 = $8,550.

(90 units × $52 per unit) + (25 units × $58 per unit) = $4,680 + $1,450 = $6,130.

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