Bernard company shows the following manufacturing costs for the first six months of the year:
production in units total costs
january 1600 $33,636
february 1450 $31,000
march 1770 $35,436
april 2400 $43,636
may 2840 $45,780
june 2850 $45,900
using the high-low method, the total fixed costs are (round intermediate calculations to two decimal places, and the final calculation to the nearest dollar.) a. $15,576 b. $14,900 c. $30,324 d. $45,900

Grant, inc., acquired 30% of south co.’s voting stock for $200,000 on january 2, year 1, and did not elect the fair value option. the price equaled the carrying amount and the fair value of the interest purchased in south’s net assets. grant’s 30% interest in south gave grant the ability to exercise significant influence over south’s operating and financial policies. during year 1, south earned $80,000 and paid dividends of $50,000. south reported earnings of $100,000 for the 6 months ended june 30, year 2, and $200,000 for the year ended december 31, year 2. on july 1, year 2, grant sold half of its stock in south for $150,000 cash. south paid dividends of $60,000 on october 1, year 2. before income taxes, what amount should grant include in its year 1 income statement as a result of the investment?

Rats that received electric shocks were unlikely to develop ulcers if the

Nextdoor is an instant messaging application for smartphones. new smartphone users find it easier to connect with friends and relatives through this mobile app when compared to other similar instant messaging applications. hence, it has the largest user base in the industry. thus, nextdoor app's value has increased primarily due to itsa. learning curve effects. b. economies of scale. c. economies of scope. d. network effects.