In a statement of cash flows using the indirect method, an increase in available-for-sale securities due to an increase in their fair value should be reported as: a) an investing activityb) not reportedc) an addition to net income in determining cash flows from operating activities. d) a deduction from net income in determining cash flows from operating activities.

Apharmaceutical packaging company (ppc) has decided to reorganize its processes into cells. the company has four different production operations, each requiring a unique piece of equipment. the names and functions of the four pieces of equipment are sort, count, place, and package. the company packages five different families of products (a, b, c, d, and e). the tables below indicate the demand (total units/day by product family), required operations, and operation cycle times for each product family. assume that any individual piece of equipment is available to operate 16 hours/day, but 2 hours (in total) are lost each day on each piece of equipment due to breaks and meetings when operators are not available to operate the equipment. how many minutes/day are available for production