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NEW QUESTION: 1
Which of the following would be an appropriate question for an organization to ask itself in order to measure if the organization's investment in talent development has been effective?
A. Have our salary budgets increased?
B. Are sufficient numbers of employees adequately developed to assume roles as they are vacated?
C. Has our organization conducted an employee satisfaction survey?
D. How many staff have been promoted in the last 12 months?
Answer: B
NEW QUESTION: 2
You administer a Microsoft SQL Server 2016 database.
The database contains a Product table created by using the following definition:
You need to ensure that the minimum amount of disk space is used to store the data in the Product table.
What should you do?
A. Implement Unicode Compression.
B. Implement row-level compression.
C. Implement page-level compression.
D. Convert all indexes to Column Store indexes.
Answer: C
NEW QUESTION: 3
1 년과 동일한 순이익을 얻으려면 2 년차에 가장 가까운 달러의 판매량은 어느 정도입니까?
A. US $ 10,374,000
B. US $ 9,576,000
C. US $ 6,938,031
D. US $ 8,736,000
Answer: B
Explanation:
To earn the same net income in Year 2 as in Year 1. the contribution margin must equal the sum of the Year 1 pretax operating in Mme and the Year 2 fixed costs. The pretax operating income is calculated as US $3,429,360 $9,000,000 - $4,050,000 variable +coots
-$1.520.640 fixed costs). Fixed costs in Year 2 will be the same as in 1 year except for an increase of I IS $29,520 in fixed selling expenses, a total of US $1,550,160 $1.520014U as previously calculated + $29.520). The desired Year 2 sales volume must equal the Year 2 contribution margin of US $4,979,520 $3.429.360 desired pretax operating income + $1,550,160 fixed coats in year 2) divided by the contribution margin ratio CMR). The CMR may be determined from the unit price constant at US $9,000,000 +150,000 units = US $60 per unit) and unit variable cost data. Unit direct materials cost in Year 2 will increase by 10% to US $13.20 [$1.l $1.800.000 - 150,000 units)]. Unit direct labor cost in Year 2 is given as US $5.40. Unit variable overhead cost is constant at US $720 $1.080.000 150,000 units). Unit variable selling expense is constant at US$3.00 $450,000 + 150,000 units). Thus, total unit variable cost is US $28.80 $13.20 + $5.40 + $7.20 + $3.00), and the UCM is US $31.20 $60 unit selling price -1001 1101 The CMR is therefore US $.52 $31.20
-$60.00), and the desired Year 2 sales volume is US $9,576,1- oil [$4,979,520 CM - $.52).
Data regarding Year 1 operations for an enterprise that had no beginning or ending The enterprise estimates that next year direct materials costs will increase by 10% and direct labor costs will increase by US $0.60 per unit to US $5.40 per unit. In addition, fixed selling expenses will increase by US $29.520_ All other costs will be incurred at the same rates or amounts as the current year.
