Acompany's production process has an 85 percent learning curve rate. the process has produced 1,000 units to date. a process refinement is estimated to allow a future learning curve rate for the identical product of 75 percent. however, the initial unit made using the new process will take the same amount of time as the initial unit produced using the old process. at what point, using the new process, will the production rate exceed the production rate achieved by the old process?

a. by the 50th unit

b. by the 80th unit

c. by the 100th unit

d. by the 120th unit

e. by the 250th unit

Johnson company uses the allowance method to account for uncollectible accounts receivable. bad debt expense is established as a percentage of credit sales. for 2018, net credit sales totaled $6,400,000, and the estimated bad debt percentage is 1.40%. the allowance for uncollectible accounts had a credit balance of $61,000 at the beginning of 2018 and $49,500, after adjusting entries, at the end of 2018.required: 1. what is bad debt expense for 2018 as a percent of net credit sales? 2. assume johnson makes no other adjustment of bad debt expense during 2018. determine the amount of accounts receivable written off during 2018.3. if the company uses the direct write-off method, what would bad debt expense be for 2018?