Answer:
The appropriate relationship between orders and products is a one-to-many relationship.
Explanation:
A one-to-many relationship simply means that one order by a customer can be for many products, vegetables in this instance. When Bob receives a customer's order for products, the customer may order more than one type of vegetables because customers buying vegetables always love variety. Therefore, the database to track the sales of vegetables may need to track one order to various datasets containing the customer's order.
Abigail has an inheritance tax lien placed on all of her property. What kind of a lien is it?
Answer:
A general lien is one placed against any and all real and personal property owned by a particular debtor. An example is an inheritance tax lien placed against all property owned by the heir. A specific lien attaches to a single item of real or personal property, and does not affect other property owned by the debtor.
Explanation:
Inheritance tax lien is a kind of general lien.
What is Inheritance tax lien?A percentage of a decedent's estate's value that is distributed to beneficiaries by will, heirs by intestacy, and transferees by operation of law is subject to inheritance tax. Depending on the heir's status relative to the decedent, there are different tax rates. Payments for inheritance taxes are due at the time of the decedent's death and become past due nine months afterwards. A 5% rebate is permitted if inheritance tax is paid within three months of the decedent's passing. The Tax Law encumbers the decedent's real estate upon death to guarantee the payment of any estate taxes owed. The decedent's death date serves as the effective date of the inheritance tax lien. For all dates of death, a release of lien is used unless the decedent and the surviving spouse were the only joint tenants of real estate.
The value of the property has no bearing on whether a release of lien is necessary.
What is general lien?A general lien is the right of one person to keep any things or property that belong to another person that are in his possession until the promise or duty is satisfied.
It is the ability to keep someone else's property as payment for an overall account balance.
Brokers of insurance, bankers, factors, and High Court lawyers can all get a general lien. Without an express agreement to the contrary, the general lien of bankers, factors, wharfinger, attorneys, and policy brokers retains as a security for the overall balance of the account and any items that are to be bailed to them.
Service providers typically receive the broad lien privilege. These identification service providers reserve the right to keep the items that are given to them as bail in order to collect the overall balance of money that is owed by their client. This specific Section is very eager to restrict the use of general liens by stating that no one has the right to assert a general lien unless the parties have expressly provided for it in their contract.
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Krumple Inc. produces aluminum cans. Production of 12-ounce cans has a standard unit quantity of 4.4 ounces of aluminum per can. During the month of April, 304,000 cans were produced using 1,250,000 ounces of aluminum. The actual cost of aluminum was $0.21 per ounce and the standard price was $0.12 per ounce. There are no beginning or ending inventories of aluminum. Calculate the materials price and usage variances using the columnar and formula approaches. Enter amounts as positive numbers and select Favorable or Unfavorable.
Answer:
Material Price Variance : $112,500 Unfavorable
Material Quantity Variance : 3,168 Favorable
Explanation:
Material Quantity Variance:
Standard quantity : 304,000 cans * 4.4 ounces = 1,337,600
Actual Quantity used : 1,311,200
Variance : 26,400 * $0.12 = $3,168 Favorable
Material Price Variance:
Standard Price : [Standard Price * Actual usage]
[$0.12 * 1,250,000] = $150,000
Actual Price [Actual Price * Actual Usage]
[$0.21 * 1,250,000] = $262,500
Variance : $112,500 UnFavorable
The differences between actual and standard costs are called __________ variances. cost profit quantity volume 2. A favorable cost variance results when actual cost is greater than standard cost at actual volumes. actual cost is less than standard cost at actual volumes. actual cost is equal to standard cost at actual volumes. actual cost is greater than standard cost at budgeted volumes.
Answer:
1. The differences between actual and standard costs are called
__________
variances.
2. A favorable cost variance results when
actual cost is less than standard cost
Explanation:
The cost variance is the difference calculated when either the actual cost is less than the standard cost or the standard cost is less than the actual cost. If they are equal, there is no variance. Variance reporting helps management to initiate corrective measures. It helps to improve performance, output, or workers' productivity.
Which of the following approaches for calculating the market value of a property involves estimating the dollar value associated with replacing the property new, as well as determining the loss in value due to physical, functional, and external obsolescence?
a. income approach
b. sales comparison approach
c. cost approach
d. Investment approach
Answer:
c. cost approach
Explanation:
The cost approach is a real estate valuation method in which the price estimated regarding the buyer that have to pay for the property and the same is equivalnet to the cost for creating a buidling.
Here the property value should be equivalent to the land cost also add the construction cost and minus the depreciation expense
So as per the given situation, it is the cost approach that determined the market value of the property
A project is expected to generate annual revenues of $132,100, with variable costs of $80,200, and fixed costs of $20,700. The annual depreciation is $4,750 and the tax rate is 35 percent. What is the annual operating cash flow
Answer:
$21,943
Explanation:
Calculation to determine the annual operating cash flow
Using this formula
Operating Cash Flow =(Annual Revenue-Variable costs - Fixed costs)×(1-Tax rate)+( Annual depreciation×Tax rate )
Let plug in the formula
Operating Cash Flow =[ ($132,100 - $80,200 - $20,700) x (1 - 0.35)]+ ($4,750 x 0.35)
Operating Cash Flow =
Operating Cash Flow =($31,200×0.65)+$1,663
Operating Cash Flow =$20,280+$1,663
Operating Cash Flow =$21,943
Therefore the annual operating cash flow is $21,943
Many talented teachers at Sunnydale High School resigned from their jobs in the past year. The Administrative President of the school board is in a fix and is unable to identify a reason for this attrition. The school pays competitive wages to its teachers and even gave them a pay hike recently. In this scenario, which of the following points should Sunnydale's Administrative President keep in mind when devising a solution to the problem?
a. Money is the main reason people leave, so the school administration should give its employees a bonus along with the pay hike.
b. When pay is competitive, other job factors become more important than the pay employees receive.
c. Employees are bound to leave, and there is not much employers can do to retain them.
d. Teachers usually leave their jobs because of involuntary turnover, so pay is not a major factor in their retention.
Answer:
b. When pay is competitive, other job factors become more important than the pay employees receive.
Explanation:
In the case when pay should be treated as the competitive so the factors that represent higher orders or requirement becomes more significant if we compared with the money also these requirements could not be fully satisfied due to this they will resign
So as per the given situation, the option b is correct
And, the rest of the options should be considered wrong
what is the definition of abuse
Answer:
The improper usage or treatment of a thing, often to unfairly or improperly gain benefit. Abuse can come in many forms, such as physical or verbal maltreatment, injury, assault, violation, unjust practices, crimes, or other types of aggression.
Explanation:
Conoly Co. has identified an investment project with the following cash flows. If the discount rate is 10 percent, what is the present value of these cash flows? What is the present value at 18 percent and at 24 percent? Year 1, 2, 3, and 4 Cash Flow $1,200, 600, 855 and 1,480 respectively
Answer:
Present Value when discount rate is 10% = $3240.01
Present Value when discount rate is 24% = $2432.40
Present Value when discount rate is 18% = $2,731.61
Explanation:
Present value is the sum of discounted cash flows
Present value can be calculated using a financial calculator
Cash flow in year 1 = $1,200
Cash flow in year 2 = 600
Cash flow in year 3 = 855
Cash flow in year 4 = 1,480
Present Value when discount rate is 10% = $3240.01
Present Value when discount rate is 24% = $2432.40
Present Value when discount rate is 18% = $2,731.61
To find the PV using a financial calculator:
1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.
2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.
3. Press compute
You have $100,000 to invest in a portfolio containing Stock X and Stock Y. Your goal is to create a portfolio that has an expected return of 12.1 percent. Stock X has an expected return of 10.28 percent and a beta of 1.20, and Stock Y has an expected return of 7.52 percent and a beta of .80.
a. How much money will you invest in Stock Y? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
b. What is the beta of your portfolio? (Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.)
a. Investment in Stock Y
b. Portfolio beta
Answer:
a. Amount to invest in Y
The amount that will be invested in Stock Y should be such that the expected return of the portfolio would equal 12.1%.
This would be determined by the weights of the stock.
Assume the weight to be invested in X is x.
Portfolio return = (weight of X * Return of X) + (weight of Y * Return of Y)
12.1% = (x * 10.28%) + ( (1 - x) * 7.52%)
0.121 = 0.1028x + 0.0752 - 0.0752x
0.121 - 0.0752 = 0.1028x - 0.0752x
0.0458 = 0.0276x
x = 0.0458 / 0.0276
= 1.6594
Weight in stock Y:
= 1 - 1.6594
= -0.6594
Amount to invest in Y:
= -0.6594 * 100,000
= -$65,940
b. Portfolio beta
It will be a weighted average of the betas of the two stocks:
= (Weight of stock X * Stock X Beta) + ( Weight of stock Y * Stock Y beta)
= (1.6594 * 1.20) + (-0.6594 * 0.80)
= 1.46
Frantic Fast Foods had earnings after taxes of $430,000 in 20X1 with 345,000 shares outstanding. On January 1, 20X2, the firm issued 34,000 new shares. Because of the proceeds from these new shares and other operating improvements, earnings after taxes increased by 23 percent.
Required:
a. Compute earnings per share for the year 20X1. (Round your answer to 2 decimal places.)
b. Compute earnings per share for the year 20X2. (Round your answer to 2 decimal places.)
Answer:earnings per share for the year 20X1= $1.25 per share
earnings per share for the year 20X2 = 1.40
Explanation:
Earning per share is calculated as = Earning after taxes ÷ Shares outstanding
Therefore, earnings per share for the year 20X1.
= $430,000 ÷345,000 shares
= $1.25 per share
2. In the next year,there was a change in earnings after tax by 23 percent and an increase in shares by 34,000,
Therefore, we have earnings per share for the year 20X2 as
= ($430,000 × 1.23) ÷ ( 345,000 + 34,000)
=528,900/379000
=1.3955 rounded to 1.40
EcoFabrics has budgeted overhead costs of $982,800. It has allocated overhead on a plantwide basis to its two products (wool and cotton) using direct labor hours which are estimated to be 468,000 for the current year. The company has decided to experiment with activity-based costing and has created two activity cost pools and related activity cost drivers. These two cost pools are cutting (cost driver is machine hours) and design (cost driver is number of setups). Overhead allocated to the cutting cost pool is $374,400 and $608,400 is allocated to the design cost pool. Additional information related to these pools is as follows.\
Wool Cotton Total Machine hours 104,000 104,000 208,000 Number of setups 1,040 520 1,560 Calculate the overhead rate using activity based costing. (Round answers to 2 decimal places, e.g. 12.25.)
Overhead rates for activity-based costing Cutting $________per machine hour Design $_______per setup
Determine the amount of overhead allocated to the wool product line and the cotton product line using activity-based costing.
Wool product line Cotton product line Overhead Allocated $____________ for the wool product line $__________ cotton product line.
Calculate the overhead rate using traditional approach. (Round answer to 2 decimal places, e.g. 12.25.) Overhead rates using the traditional approach $ _____________per direct labor hour
Answer:
Hence the answer is given as follows,
Calculation of Activity rate:-
The CEO of Fly Corporation decides to change an accounting method at the end of the current year. The change results in reported profits increasing by 5%, but the company's cash flows are not changed. If capital markets are efficient, then what would happen to the company stock price? Justify your answer with logical arguments
Answer:
Fly Corporation
The stock price will not be affected by the accounting change.
Explanation:
This opinion is based on the assumption that the capital markets are efficient. Therefore, the stock's market price will reflect all available and relevant information. Since all the necessary information is already incorporated into the stock price, the CEO of Fly Corporation cannot beat the market by the change in accounting method, and the stock price will not be undervalued or overvalued. Moreover, the change in accounting method only shifts the timing for reporting income.
The nation of Ectenia has 20 competitive apple orchards, which sell apples at the world price of $2 per apple. The following equations describe the production function and the marginal product of labor in each orchard:
Q= 100L -L^2
MPL 100-2L
where Q s the number of apples produced in a day, L s the number of workers, and MPL is the marginal product of labor. Now, suppose the price of apples is back at $2 per apple, but a hurricane destroys half the orchards so only 10 orchards remain. Recall that each orchard's labor demand as a function of the daily wage is L 50-0.25W.
Required:
What is the market's labor demand?
The market's labor demand is L=500−2.5W
Since labor demand as a function of the daily wage is L 50-0.25W.
Hence,
The individual labor demand curve is: L=50−0.25W
Now let determine The market labor demand curve
The market's labor demand is :
L=10(50−0.25W)
L=500−2.5W
Inconclusion The market's labor demand is L=500−2.5W
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Again, Inc. bonds have a par value of $1,000, a 25 year maturity, and an annual coupon rate of 16.0% with annual coupon payments. The bonds are currently selling for $873. The bonds may be called in 4 years for 116.0% of par. What quoted annual rate of return do you expect to earn if you buy the bonds and company calls them when possible
Answer: 24.10%
Explanation:
The quoted annual rate of return that will be expected to be earned if one buys the bonds and company calls them when possible will be calculated thus:
Call price = 1160
Coupon rate = 16%
Number of compounding period per year = 1
Interest per period = 1000 × 16% = 160
Bond price = 873
Number of years to sell = 4
NPER = 4
Quoted annual rate of return will be:
= Rate(NPER, PMT, -PV, FV)
= Rate(4160, -873, 1160)
= 24.10%
A downside to absorption costing is: ____________
a. not including fixed manufacturing overhead in the cost of the product
b. that it is not really useful for managerial decisions
c. that it is not allowable under GAAP
d. that it is not well designed for cost-volume-profit analysis
Answer: that it is not well designed for cost-volume-profit analysis
Explanation:
Absorption costing refers to the managerial accounting method that is used for capturing all the costs that are associated with the manufacturing of a product. In this case, the direct costs and the indirect costs are all accounted for through the use of this method.
Some of the downside to absorption costing include the fact that it isn't
helpful in a scenario whereby improvement in the financial and operational efficiency is to be analysed. Also, the true reflection of the profit of a business may not be given and it is not well designed for cost-volume-profit analysis.
Therefore, the correct option is D.
giả sử mối quan hệ giưa doanh thu và nỗ lực
Answer:
नजषनदजदनददजसकसककसकसकनसनसजसजसजसकस भने त्यो मस्त निद्रामा हिड्ने गरेको मेरो हो मेरो नाम बिबस कि भन्ने लाग्छ के भनौ भने पनि त्यो थाहा भयो कि भएन भन्ने कुरा पनि उल्लेख गर्नु रे ु च चय उनले सन् उo Bibas is hero DC COAII, y
Dake Corporation's relevant range of activity is 2,200 units to 5,000 units. When it produces and sells 3,600 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.85 Direct labor $ 2.80 Variable manufacturing overhead $ 1.50 Fixed manufacturing overhead $ 3.00 Fixed selling expense $ 0.90 Fixed administrative expense $ 0.60 Sales commissions $ 0.70 Variable administrative expense $ 0.60 If 2,600 units are produced, the total amount of direct manufacturing cost incurred is closest to: rev: 12_18_2020_QC_CS-244896 Multiple Choice $28,990 $36,790 $25,090 $30,810
Answer: $25,090
Explanation:
Direct manufacturing costs are the direct material and direct labor costs tha were incurred to produce the goods in question.
Direct manufacturing costs = (Direct materials per unit + Direct labor per unit) * number of units produced
= (6.85 + 2.80) * 2,600
= 9.65 * 2,600
= $25,090
QS 8-7 Computing revised depreciation LO C2 On January 1, the Matthews Band pays $65,800 for sound equipment. The band estimates it will use this equipment for four years and after four years it can sell the equipment for $2,000. Matthews Band uses straight-line depreciation but realizes at the start of the second year that this equipment will last only a total of three years. The salvage value is not changed. Compute the revised depreciation for both the second and third years.
Answer:
$23,925 for both the second and third years
Explanation:
Depreciation is the systemic recognition of the cost of an asset in the profit or loss statement. It is an expense.
Depreciation may be computed on a straight line basis as
Depreciation = (cost - salvage value)/estimated useful life
Given that Matthews Band pays $65,800 for sound equipment. The band estimates it will use this equipment for four years and after four years it can sell the equipment for $2,000
Depreciation in the first year of use
= ($65,800 - $2,000)/4
= $15,950
The carrying amount at the start of the second year
= $65,800 - $15,950
= $49,850
Depreciation for the second year and 3rd year after the company realizes that this equipment will last only a total of three years
= ($49,850 - $2,000)/2
= $47,850/2
= $23,925
DHL express deals with :
a) Air freight of goods
b) petroleum products
c) motorcycle company
d) import and export good
Answer:
DHL express deals with:
d)import and export good
planning practices are different from organization to organization. discuss
Answer:
planning can be referred to as the things you think for the future to happen and organization is a group of people who works together.
Hopes this answer helps you.
Suppose Saron has 7 Birr to be spent on two goods: banana and bread. The unit price of banana is 1 Birr and the unit price of a loaf of bread is 4 Birr. The total utility she obtains from consumption of each good is given below. Table 3.2: Utility schedule for two commodities Income = 7 Birr, Price of banana = 1 Birr, Price of bread = 4 Birr Banana Bread Quantity TU MU MU/P Quantity TU MU MU/P 0 0 - - 0 0 - - 1 6 6 6 1 12 12 3 2 11 5 5 2 20 8 2 3 14 3 3 3 26 6 1.5 4 16 2 2 4 29 3 0.75 5 16 0 0 5 31 2 0.5 6 14 -2 -2 6 32 1 0.25
Answer:
Solution:
A.
p_x=3, G_x=\frac {100}{3}=33\frac{1}{3}p
x
=3,G
x
=
3
100
=33
3
1
p_y=5, G_y=\frac{100}{5}=20p
y
=5,G
y
=
5
100
=20
B.
100-0.25\times 100=75100−0.25×100=75
p_x=3, G_x=\frac {75}{3}=25p
x
=3,G
x
=
3
75
=25
p_y=5, G_y=\frac{75}{5}=15p
y
=5,G
y
=
5
75
=15
C.
p_x=6, G_x=\frac {100}{6}=16\frac{2}{3}p
x
=6,G
x
=
6
100
=16
3
2
D.
p_y=5, G_y=\frac{100}{4}=25p
y
=5,G
y
=
4
100
=25
2.
MU_x=68-60=8, p_x=2MU
x
=68−60=8,p
x
=2
MU_y=29-25=4, p_y-?MU
y
=29−25=4,p
y
−?
\frac {MU_x}{p_x}=\frac{MU_y}{p_y}
p
x
MU
x
=
p
y
MU
y
\frac{8}{2}=\frac {4}{p_y}
2
8
=
p
y
4
p_y=1p
y
=1
Selma has developed and patented a new process for recycling discarded tires. A multinational corporation has expressed an interest in buying her company in order to gain access to the technology and keep it exclusively for itself. Should Selma sell her company, the buyer will have acquired technology via
Answer:
acquisition of the technology owner
Explanation:
In the given scenario a multinational corporation has expressed an interest in buying her company in order to gain access to her technology (a new process for recycling discarded tire).
The corporation is trying to obtain this technology by acquisition of the technology owner.
When they purchase Selma's company they will automatically own the technology.
Another method that can be used to get the technology would have been through liscensing. Where they will get permission to use the technology with the permission of the owner.
A company paid $0.85 in cash dividends per share. Its earnings per share is $3.50, and its market price per share is $35.50. Its dividend yield equals:___.
a. 2.0%.
b. 2.4%.
c. 9,9%.
d. 21.4%.
e. 24.2%.
Answer:
B
Explanation:
On December 18, Intel receives $249,000 from a customer toward a cash sale of $2.49 million for computer chips to be completed on January 23. The computer chips had a total production cost of $1.49 million. What journal entries should Intel record on December 18 and January 23
Answer:
December 18
Debit cash $249,000
Credit deferred revenue $249,000
January 23rd
Debit Cash $2,241,000
Debit deferred revenue $249,000
Credit sales revenue $2,490,000
January 23rd
Debit Cost of goods sold $1.49 million
Credit Inventory $1.49 million
Explanation:
Preparation of the journal entries that Intel should record on December 18 and January 23
December 18
Debit cash $249,000
Credit deferred revenue $249,000
January 23rd
Debit Cash $2,241,000
($2.49 million-$249,000)
Debit deferred revenue $249,000
Credit sales revenue $2,490,000
($2,241,000+$249,000)
January 23rd
Debit Cost of goods sold $1.49 million
Credit Inventory $1.49 million
Green Caterpillar Garden Supplies Inc. is considering a one-year project that requires an initial investment of $600,000; however, in raising this capital, Green Caterpillar will incur an additional flotation cost of 2%. At the end of the year, the project is expected to produce a cash inflow of $840,000. The rate of return that Green Caterpillar expects to earn on the project after its flotation costs are taken into account is:________
a. 29.80
b. 22.35
c. 37.25
d. 33.53
Answer:
c. 37.25%
Explanation:
Calculation to determine what Caterpillar expects to earn on the project after its flotation costs are taken into account is
First step
Net investment = Additional investment*(1 + Flotation cost rate)
Net investment= $600,000*(1 + 0.02)
Net investment= $612,000
Now let Compute the rate of return (ROR), using this formula
ROR = (Cash inflows – Net investment)/ Net investment
Let plug in the formula
ROR = ($840,000 - $612,000)/ $612,000
ROR = $228,000/ $612,000
ROR=37.25%
Therefore Caterpillar expects to earn on the project after its flotation costs are taken into account is 37.25%.
Bank A offers to lend you money at 10 percent compounded monthly, Bank B at 11 percent compounded quarterly, and Bank C at 12 percent compounded annually. Calculate the effective rates and state which bank offers the lowest cost of borrowed capital.
Answer and Explanation:
The computation is given below:
For Bank A,
Effective annual rate is
= (1 + 0.10 ÷ 12)^12 - 1
= 10.47%
For Bank B,
Effective annual rate is
= (1 + 0.11 ÷ 4)^4 - 1
= 11.46%
And,
For Bank C,
Effective annual rate = 12%
Therefore, Bank A is best to borrow at lowest effective annual rate
The required volume of output to produce the motors will not require any incremental fixed overhead. Incremental variable overhead cost is $21 per motor. What is the effect on income if Derby decides to make the motors
Answer: Income will increase by $16 per unit
Explanation:
Your question isn't complete but the completed question was gotten online and would be used in answering the question accordingly.
The effect on income if Derby decides to make the motors will be calculated thus:
In-house:
Direct material = 38
Direct labor = 50
Overhead (Incremental) = 21
Total variable cost = 109
Outside:
Cost of supply = 125
Therefore, the income per unit will increase by (125 - 109) = 16.
Clay Co. produces ceramic coffee mugs and pencil holders. Manufacturing overhead is assigned to production using an application rate based on direct labor hours. Required: a. For 2013, the company's cost accountant estimated that total overhead costs incurred would be $461,100 and that a total of 53,000 direct labor hours would be worked. Calculate the amount of overhead to be applied for each direct labor hour worked on a production run. (Round your answer to 2 decimal places.)
Answer:
Predetermined manufacturing overhead rate= $8.7 per direct labor hour
Explanation:
Giving the following information:
Estimated that total overhead costs= $461,100
Estimated total direct labor hours= 53,000
To calculate the predetermined manufacturing overhead rate we need to use the following formula:
Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base
Predetermined manufacturing overhead rate= 461,100 / 53,000
Predetermined manufacturing overhead rate= $8.7 per direct labor hour
Gutierrez Company is constructing a building. Construction began in 2014 and the building was completed on December 31, 2014. Gutierrez made payments to the construction company of $2,500,000 on 7/1/14, $5,500,000 on 9/1/14, and $5,000,000 on 12/31/14. What is the amount of weighted average accumulated expenditures
Answer:
$3,083,333.33
Explanation:
Weighted average accumulated expenditures = ($2,500,000*6/12) + ($5,500,000*4/12)
Weighted average accumulated expenditures = $1,250,000 + $1,833,333.33
Weighted average accumulated expenditures = $3,083,333.33
So, the amount of weighted average accumulated expenditures is $3,083,333.33.
XYZ Confectionary has a number of store locations throughout North America. In income statements segmented by store, which of the following would be considered a common fixed cost with respect to the stores?
a. store manager salaries
b. store building depreciation expense
c. the cost of corporate advertising aired during the Super Bowl
d. cost of goods sold at each store
e. none of the above
Answer: c. the cost of corporate advertising aired during the Super Bowl
Explanation:
Commmon fixed cost simply means the cost that cannot be traced to a single department.
From the options given, it can be noted that the store manager salaries, store building depreciation expense and the cost of goods sold at each store can be identified separately for the stores.
On the other hand, the cost of corporate advertising aired during the Super Bowl is used for the promotion of the entire company, therefore, it's the common fixed cost.
