The Apple Pie Company had net income of $48,500 and earnings per share of $4.17. Apple Pie declared dividends of $3.00 per share of common stock during 2019. On December 31, 2019, the stock had a market price of $17.50 per share. Apple Pie's price/earnings ratio is closest to:

The advice given to Dana is to gain some practical business experience by working for a successful graphics design firm before starting her own business. This can be beneficial for Dana as she can learn the ropes of the industry, understand how to manage clients, build a network, and gain practical knowledge on running a business.

By working for a successful firm, Dana can also learn from the experiences of others, understand what works and what doesn't, and avoid making costly mistakes when starting her own business. Therefore, it is a wise suggestion to consider gaining some experience before launching her own venture.
In conclusion, Dana's friend's advice to work for a successful graphics design firm before starting her own business is a wise suggestion, as it allows her to gain valuable experience, develop skills, and build connections that can greatly benefit her future business endeavors.

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This type of error can have serious consequences for the firm, including financial penalties and damage to their reputation. Therefore, it is important to carefully consider the evidence and ensure that the correct hypothesis is being tested before making any judgments.

a large manufacturing firm being charged with discrimination in its hiring practices, and you want to know the hypothesis being tested if a jury commits a Type I error by finding the firm guilty. In this case, the null hypothesis (H0) is that there is no discrimination in the firm's hiring practices, while the alternative hypothesis (H1) is that there is discrimination. If the jury commits a Type I error, it means they incorrectly reject the null hypothesis and accept the alternative hypothesis. So, they would find the firm guilty of discrimination even though the firm's hiring practices are not discriminatory. the hypothesis being tested if a jury commits a Type I error by finding the firm guilty is the null hypothesis, which states that there is no discrimination in the firm's hiring practices.

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False.

The financial risk of a firm is not solely determined by its EPS and standard deviation of EPS. Other factors such as debt levels, operating leverage, and industry-specific risks also impact a firm's financial risk.

Therefore, even if two firms have the same expected EPS and standard deviation of expected EPS, they may not have the same financial risk if they operate in different industries or have different levels of debt or operating leverage.

Additionally, the nature of the risks that impact the two firms may differ even if they have the same standard deviation of expected EPS. Therefore, it is not safe to assume that two firms with the same expected EPS and standard deviation of expected EPS have the same financial risk.

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likely prevent him from seeking additional compensation from Roberta in the future. The agreement he made with Roberta, releasing her from any further liability, is a legal contract and a form of settlement.

As such, it is binding and final, meaning Arnold cannot seek additional compensation from Roberta for the injuries sustained in the accident. However, if there was fraud or other illegal activity involved in the settlement agreement, Arnold may have legal options to challenge the agreement and seek additional compensation.

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A feature of organizational behavior is that through the years, organizational behavior has consistently emphasized development of an organization's human resources to achieve organizational rather than individual goals.

Organizational behavior (OB) focuses on understanding and managing the dynamics within an organization, including the behavior of individuals and groups. This field has consistently emphasized the importance of developing an organization's human resources to achieve the organization's goals rather than just focusing on individual goals. By understanding and effectively managing employee behavior, motivation, and performance, OB contributes to an organization's overall success and competitiveness.

In contrast to some other approaches, organizational behavior has maintained a broad perspective, addressing various factors such as employee involvement, self-management, teamwork, and leadership. It recognizes the complex interplay of individual, group, and organizational factors that shape an organization's performance. Through the years, the focus of OB has evolved to adapt to the changing needs of organizations and the workplace. While recent contributions may explore new aspects or refine existing theories, the central theme of developing human resources to achieve organizational goals remains consistent throughout the field's history.

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The firms in the industry are earning economic profits, which will cause an increase in the number of firms entering the market. Economic profits are the difference between total revenue and total cost, including both explicit and implicit costs.

In a competitive market, economic profits are unsustainable in the long run as they attract new firms to enter the market and compete for profits. As more firms enter the market, the supply curve will shift to the right, reducing the price and quantity demanded of the product. This process will continue until economic profits are driven to zero, and firms are earning only normal profits, which are the minimum profits required to keep a firm in business in the long run.

Thus, the market will eventually reach a state of equilibrium where the price is equal to the minimum average cost of production.

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True. The systems model of change is a widely accepted framework for understanding organizational problems and proposing solutions.

This model helps managers diagnose the root causes of problems by examining the different elements of the organization's structure, processes, and culture. The systems model of change emphasizes the interconnectedness of different elements within an organization and how changes in one area can affect others.

Using the systems model of change, managers can identify areas that need improvement, such as inefficient processes or poor communication, and develop solutions to address these issues. This framework also encourages managers to consider the broader context in which the organization operates, including external factors such as economic conditions or changes in the industry.

By utilizing the systems model of change, managers can take a holistic approach to problem-solving that takes into account the complex and interdependent nature of organizational issues. This approach can help ensure that proposed solutions address the underlying causes of problems rather than just addressing symptoms. Overall, the systems model of change is a useful tool for managers seeking to diagnose organizational problems and develop effective solutions.

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The beta (β) of a firm is a measure of its systematic risk, or the risk that cannot be diversified away by holding a diversified portfolio. It is calculated as the ratio of the covariance between the firm's returns and the returns of the market to the variance of the market returns.

Using the Capital Asset Pricing Model (CAPM), we can solve for the beta of the firm as follows:

Expected return of the firm = Risk-free rate + Beta * (Expected return of the market - Risk-free rate)

21.3% = 7.0% + Beta * (18.0% - 7.0%)

Simplifying the equation, we get:

Beta = (21.3% - 7.0%) / (18.0% - 7.0%)

Beta = 1.7

Therefore, the beta of the firm is 1.7.

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Asking for the order or closing the sale is the most crucial element of a sales call. In the closing stage, the salesperson explicitly asks the customer for the order.

Asking for the order or closing the sale is the ultimate goal of any sales call, as it is the point at which the sale is made or lost. The closing stage is where the salesperson must be most assertive and confident, explicitly asking the customer for the order. This can be done in several ways, such as using a trial close or directly asking for the sale.

However, the salesperson must also be prepared to handle objections or concerns that the customer may have at this stage. Properly executing the closing stage can be the difference between a successful sale and a missed opportunity, making it a crucial element of any sales call.

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The theory that Horace subscribes to is that everyone works better when they have the right tools for the job and know what to do with them, which in turn keeps customers happy.

Horace embraces the theory of providing employees with the right tools and training to perform their job effectively. This theory emphasizes the importance of ensuring that employees have access to the resources they need to succeed and be productive, which ultimately benefits the organization by keeping customers satisfied. This approach is consistent with the idea of management that emphasizes the importance of providing employees with the necessary support and guidance to help them reach their full potential. By doing so, organizations can create a positive and productive work environment that encourages employee engagement and job satisfaction, which ultimately leads to better business outcomes.

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Just as licensing is a way for a firm to avoid many of the costs and risks associated with opening a foreign market, franchising also provides this benefit.

Franchising is a business model in which a company (the franchisor) allows another party (the franchisee) to use its brand name, products, services, and proprietary know-how in exchange for a fee. This arrangement offers numerous advantages for both parties involved. For the franchisor, it allows them to expand their brand and enter new markets with minimal financial risk and investment. Instead, the franchisee bears the majority of these costs and responsibilities.

By franchising, a firm can avoid the risks of navigating unfamiliar foreign markets and dealing with potential regulatory, cultural, and language barriers. This reduces the financial burden and resources needed for direct market entry, allowing the firm to focus on its core competencies and strategies. The franchisee, in turn, gains access to a proven business model, established brand recognition, and ongoing support from the franchisor. This reduces the risks of starting a business from scratch and increases the likelihood of success in the foreign market.

Moreover, franchising can facilitate faster market penetration compared to other market entry strategies, as the franchisee is typically an established local business with existing connections and market knowledge. In summary, franchising, like licensing, offers a strategic method for firms to enter foreign markets while minimizing costs and risks associated with direct market entry. By leveraging the resources and expertise of local franchisees, companies can expand their global presence in a more efficient and risk-averse manner.

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This action, which means that credit reporting agencies cannot generally release information from the report to a third party in the absence of the consumer's express authorization, is called a credit freeze.

Most states require consumer credit reporting agencies to block access to a consumer's credit report upon request by the consumer. A credit freeze is a proactive step taken by a consumer to protect against identity theft and fraud. By blocking access to the credit report, it makes it more difficult for fraudsters to open new accounts or lines of credit in the consumer's name without their knowledge or consent. This feature provides greater control to the consumer over who can access their credit report and ensures that they are aware of any requests to do so.

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The other firm should charge a price of $18 as well.

If one firm charges a price of $18 and the marginal cost for both firms is $15, the other firm should also charge a price of $18.

If the other firm charges a lower price, it will not be able to cover its costs and will lose money on each unit sold. If the other firm charges a higher price, customers will switch to the first firm and the second firm will lose market share.

Therefore, in a situation of perfect competition where firms produce identical goods with constant marginal costs, they will tend to charge the same price.

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The scenario you've presented involves a public good being supplied by private firms in a market. In this situation, the equilibrium quantity is likely to be underprovided or less than the socially optimal level. Public goods are characterized by non-rivalry and non-excludability.

Non-rivalry means that one person's consumption of the good does not reduce its availability to others, while non-excludability means that it is not possible to prevent someone from enjoying the benefits of the good once it is provided. Private firms, on the other hand, typically operate to maximize profit. Due to the nature of public goods, it is difficult for private firms to charge consumers directly for their use, which can result in the underprovision of the good. This is because private firms are unable to capture the full benefits of the public good, leading them to produce less than the socially optimal quantity.

In summary, when a public good is supplied by private firms in a market, the equilibrium quantity is likely to be underprovided. This is due to the characteristics of public goods, which make it difficult for private firms to generate sufficient profit from their provision, leading to a less than socially optimal level of production.

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The expected monetary value (EMV) of a project is calculated by multiplying the probability of each possible outcome by its monetary value and summing the products.

In this case, the expected monetary value of the project would be calculated as follows:

EMV = (0.6 x $100,000) + (0.4 x -$100,000)

EMV = $60,000 - $40,000

EMV = $20,000

Therefore, the expected monetary value of the project is $20,000. This means that if the project were to be repeated many times under the same conditions, the average outcome would be a profit of $20,000.

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Retailing includes all activities involved in selling, renting, and providing product and services to ultimate consumers for use and consumption. The correct option in the multiple-choice question would be: " to ultimate consumers for use in making other products and services".

Retailing refers to the process of selling products and services directly to the end-users or ultimate consumers for their use and consumption. This involves all activities such as buying, merchandising, advertising, selling, and customer service that take place in a retail store or through online channels.

Retailing can also involve renting or providing services such as repair or maintenance, depending on the type of product or service being offered. Retailers may sell to intermediaries in the marketing channel, such as wholesalers or distributors, who in turn sell to other businesses or retailers.

In essence, retailing involves making products and services available to consumers in a convenient and accessible way, meeting their needs and wants through a range of products, prices, and services.

Effective retailing requires understanding consumer behavior, market trends, and creating a positive shopping experience that leads to customer satisfaction and loyalty. The correct option in the multiple-choice question would be: " to ultimate consumers for use in making other products and services".

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The amount of the loss on the retirement of the bonds is $57,000.

To calculate the gain or loss on the retirement of the bonds, we need to first determine the carrying value of the bonds. The carrying value is the sum of the face value of the bonds and any unamortized discount or premium.

In this case, the face value of the bonds is $970,000 and the unamortized discount is $37,000. Therefore, the carrying value of the bonds is:

Carrying value = Face value - Unamortized discount

Carrying value = $970,000 - $37,000

Carrying value = $933,000

Next, we need to compare the carrying value of the bonds to the amount paid to bondholders. If the amount paid is less than the carrying value, there is a gain on the retirement of the bonds. If the amount paid is more than the carrying value, there is a loss.

In this case, the company paid bondholders $990,000, which is more than the carrying value of $933,000. Therefore, there is a loss on the retirement of the bonds.

To calculate the amount of the loss, we subtract the carrying value from the amount paid:

Loss = Amount paid - Carrying value

Loss = $990,000 - $933,000

Loss = $57,000

Therefore, the amount of the loss on the retirement of the bonds is $57,000.

In summary, when a company retires bonds, it may realize a gain or a loss depending on the carrying value of the bonds and the amount paid to bondholders. In this case, the company realized a loss of $57,000.

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The relationship between net primary productivity (NPP) and net secondary productivity (NSP) is generally positive, which suggests that an increase in NPP leads to an increase in NSP.

NPP is the rate at which plants convert solar energy into organic matter through photosynthesis, while NSP is the rate at which consumers convert the organic matter into biomass through consumption.

Thus, when there is more plant growth due to higher NPP, there is more food available for consumers, which leads to higher NSP.

However, the relationship between NPP and NSP can be influenced by factors such as the efficiency of energy transfer between trophic levels, the diversity of the ecosystem, and environmental disturbances.

Nevertheless, a positive correlation between NPP and NSP is generally expected in most ecosystems.

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The adjusting entry for the allowance method decreases both the assets and equity in the accounting equation, while liabilities remain unchanged. The equation maintains its balance because both the assets and equity decrease by the same amount.

The allowance method is used to estimate and record the expected uncollectible accounts in a company's financial statements. When an adjusting entry is made with a debit to the Bad Debt Expense account and a credit to the Allowance for Uncollectible account, it affects each element of the accounting equation in the following ways:

1. Assets: The total assets of the company remain the same as there is no direct impact on any asset account. However, the allowance for uncollectible account is created as a contra-asset account, which reduces the value of accounts receivable.

2. Liabilities: This adjusting entry does not affect any liability account in the accounting equation.

3. Equity: The equity of the company is indirectly impacted by the adjusting entry. The net income of the company is reduced as a result of recognizing the bad debt expense. This decreases the retained earnings, which is a component of equity.

Overall, the allowance method helps a company to more accurately represent the value of accounts receivable on their balance sheet and the adjusting entry made with debit to bad debt expense account and credit to the allowance for uncollectible account is an important step in this process.
Hi! I'm happy to help you with your question. The allowance method's adjusting entry affects the accounting equation elements (Assets = Liabilities + Equity) as follows:

1. Assets: When a credit is made to the Allowance for Uncollectible Accounts, it increases this contra-asset account. This reduces the net Accounts Receivable, which is an asset. As a result, the total assets decrease.

2. Liabilities: This entry does not affect the liabilities side of the equation. Liabilities remain unchanged.

3. Equity: When a debit is made to the Bad Debt Expense account, it increases the expense, which in turn reduces the net income. A lower net income causes a decrease in the retained earnings, which is a component of equity. Therefore, the total equity decreases.

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A 17-year-old married man attempts to convey real property that he inherited from a relative. In this situation, the contract to sell the property would likely be considered voidable. A voidable contract is one where one party has the option to either enforce or nullify the contract due to a legal defect.

In most jurisdictions, the age of majority is 18 years old, and a minor, which this 17-year-old is considered to be, generally cannot enter into a legally binding contract for the sale of real property. As a result, the contract would be voidable by the minor, who may choose to enforce it upon reaching the age of majority or have it set aside.

Additionally, the fact that the individual is married does not change his status as a minor. While some jurisdictions may recognize emancipation due to marriage, it typically does not grant the minor the full legal capacity to enter into a binding contract for the sale of real property.

To summarize, the contract for the sale of the inherited real property by a 17-year-old married man would likely be considered voidable due to the legal incapacity of the minor to enter into such a contract.

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Assuming that job A is the last job to be processed, we need to calculate the total processing time for all jobs before it. Let's assume that the processing times for the jobs are as follows:

Job | Processing Time
--- | ---
B   | 30
C   | 20
D   | 50
E   | 40
A   | ?

If we sequence the jobs according to the longest processing time rule, we would process them in the following order:

Job | Processing Time | Completion Date
--- | --- | ---
D   | 50  | Day 190
E   | 40  | Day 230
B   | 30  | Day 260
C   | 20  | Day 280
A   | ?   | Day ?

To find the lateness of job A, we need to calculate the difference between its completion date and its due date. Let's assume that the due date for job A is day 140. Since job A is the last job to be processed, its completion date is the same as the completion date for job C, which is day 280. Therefore, the lateness of job A is:

Lateness of job A = Completion date of job A - Due date of job A
                 = 280 - 140
                 = 140

So job A is 140 days late.


1. List all the jobs with their processing times and due dates.
2. Sort the jobs according to their processing times in descending order (longest processing time first).
3. Calculate the completion times of the jobs in the sorted order.
4. Determine the lateness of job A by subtracting its due date from its completion time.

Please provide the processing times and due dates for all the jobs, including job A, so that I can help you calculate the lateness of job A using the LPT rule.

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Super Sports Store's requirement for buyers to purchase a new soccer ball with every pair of cleats is an example of tying or bundling, which is a pricing strategy used by firms to increase profits.

However, economists question the ability of firms to use this practice as it may lead to antitrust concerns and may not always benefit consumers.

In some cases, consumers may prefer to purchase the products separately or may already have a soccer ball, leading to a potential loss of sales for the firm. Additionally, if there are no close substitutes for the cleats or soccer balls, the firm may have significant market power, leading to higher prices and reduced consumer choice.

Overall, the use of tying or bundling practices by firms requires careful consideration of its potential effects on competition and consumer welfare.

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If the contract price was $100,000, the revenue recognized during the period would be $20,000 (20% x $100,000).

Assuming that Beavis recognizes revenue on the contract over time according to percentage of completion, the journal entries to record costs would be as follows:
1. To record the cost incurred during the period:
Debit - Cost of Goods Sold (or Construction Expenses, depending on the nature of the contract)
Credit - Inventory (or Work in Progress)
2. To record the revenue recognized during the period:
Debit - Accounts Receivable
Credit - Revenue
The revenue recognized would be calculated as a percentage of completion, using the following formula:
Total revenue = Contract price x Percentage of completion
Percentage of completion = Costs incurred to date / Total estimated costs
So, for example, if Beavis had incurred $10,000 in costs during a period and estimated the total costs of the contract to be $50,000, the percentage of completion would be 20% ($10,000 / $50,000). If the contract price was $100,000, the revenue recognized during the period would be $20,000 (20% x $100,000).

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Whenever it is impossible to determine whether a change in principle or a change in estimate has occurred, the change should be considered a change in accounting principle.

A change in accounting principle refers to a change in the method or procedure used in the preparation of financial statements. It is important for a company to disclose any change in accounting principle and the impact it has on the financial statements in order to provide transparency and consistency to stakeholders.

A correction of an error refers to a correction made to previously issued financial statements due to a material error. A change in estimate, on the other hand, refers to a revision made to an estimate used in the preparation of financial statements due to new information or a change in circumstances.

A counterbalancing error refers to two errors that offset each other, resulting in no impact on the financial statements. In summary, if it is impossible to determine whether a change in principle or a change in estimate has occurred, the change should be considered a change in accounting principle.

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The bank in this scenario has excess reserves of $70,000, which can be used for lending and profit-making activities.

To answer this question, we first need to understand the required reserve ratio, which is the percentage of deposits that banks are required to hold in reserve by the Federal Reserve. In this case, the bank has $200,000 in deposits and a required reserve ratio of 15 percent, which means it needs to hold $30,000 (15% of $200,000) in reserves.

However, the bank currently has $100,000 in total reserves, which means it has excess reserves of $70,000 ($100,000 - $30,000). Excess reserves are the amount of reserves held by a bank that are above and beyond the required reserve ratio.

Having excess reserves is beneficial for a bank as it allows them to lend out more money, earn interest on those loans, and ultimately increase profits. However, too much excess reserves can also indicate a lack of lending activity in the economy.

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Answer:

time utility

Explanation:

FedEx provides next-morning delivery, which is an example of time utility in a marketing channel. Time utility refers to the availability of a product or service at a convenient or desirable time for customers. By offering next-morning delivery, FedEx adds value to its service by meeting the needs of customers who want their packages delivered as soon as possible. Time utility can help increase customer satisfaction and loyalty

The process that involves determining what risks are likely to affect a project and documenting the characteristics of each is known as risk identification.

This process is a crucial step in project management as it allows project teams to anticipate potential problems and develop effective risk management strategies. Risk identification involves analyzing project scope, objectives, requirements, and assumptions to identify potential sources of risks. It also includes a thorough examination of external factors such as market trends, regulations, and competition that may impact the project. Documenting the characteristics of each identified risk is also a critical part of this process. This includes determining the probability and impact of each risk, as well as the time frame in which it is likely to occur. A detailed and long answer to this question is necessary to understand the importance of risk identification in project management and its role in minimizing project risks.
The process that involves determining what risks are likely to affect a project and documenting the characteristics of each is called "Risk Identification." In a detailed and step-by-step manner, Risk Identification typically involves the following steps:

1. Brainstorming: Gather project team members and stakeholders to identify potential risks based on their experience, knowledge, and expertise.

2. Expert Interviews: Consult with experts in the industry or subject matter to gain insights into possible risks.

3. Checklists: Use checklists based on past projects or industry standards to help identify risks.

4. Assumption Analysis: Analyze project assumptions to uncover potential risks associated with incorrect or changing assumptions.

5. SWOT Analysis: Assess project strengths, weaknesses, opportunities, and threats to identify risks related to each aspect.

6. Documenting Risks: Create a risk register or log to document identified risks, their characteristics, likelihood, and potential impact on the project.

By following these steps, project managers can systematically identify risks and develop strategies to mitigate their impact on the project's success.

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Firms that pursue a  global standardization strategy take products first produced for their domestic market and sell them across various markets with only minimal local customization.

The aim is to achieve economies of scale by producing a standardized product that can be sold to customers around the world. This strategy typically involves a focus on product standardization, with only minimal adaptation to local market needs.Global standardization allows firms to take advantage of cost savings by producing the same product in large quantities, using standardized production processes, and leveraging their brand across multiple markets.

This approach is particularly attractive for companies that operate in industries where there are strong economies of scale and where the cost of developing new products is high.However, the global standardization strategy is not without risks. Companies that pursue this approach may fail to adapt to local market conditions, leading to low sales and profits.

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If a firm sells the same product to different buyers at different prices, it may be considered "price discrimination."

Price discrimination is the practice of charging different prices for the same product or service to different customers or groups of customers.

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To compute year 2 units-of-production depreciation expense for Machine B, we first need to determine the depreciation rate per unit of production. So, the year 2 units-of-production depreciation expense for Machine B is $10,000.

Depreciation rate per unit of production = (Capitalized cost - Residual value) / Estimated total units of production
= ($42,000 - $4,500) / 30,000 units
= $37.50 per unit
Next, we can calculate the year 2 units-of-production depreciation expense by multiplying the depreciation rate per unit by the actual units of production in year 2:
Year 2 units-of-production depreciation expense = Depreciation rate per unit x Actual units of production in year 2
= $37.50 per unit x 8,000 units
= $300,000
Therefore, the year 2 units-of-production depreciation expense for Machine B is $300,000.

Here are the steps:
1. Determine the total depreciable amount:
Total depreciable amount = Capitalized cost - Residual value
Total depreciable amount = $42,000 - $4,500
Total depreciable amount = $37,500
2. Calculate the depreciation rate per hour:
Depreciation rate per hour = Total depreciable amount / Estimated life
Depreciation rate per hour = $37,500 / 30,000 hours
Depreciation rate per hour = $1.25 per hour
3. Compute the year 2 units-of-production depreciation expense:
Year 2 depreciation expense = Depreciation rate per hour * Actual year 2 use
Year 2 depreciation expense = $1.25 per hour * 8,000 hours
Year 2 depreciation expense = $10,000

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