What is the best definition of marginal cost the possible income from producing an additional item the price of producing one additional unit of a go?

Answers

Answer 1

Marginal cost refers to the increase in production costs which is generated by an increase in the production of additional units.

This marginal cost is the change in the production cost which is derived from producing one additional unit in an economy. it is calculated by dividing change in production cost by the change in the quantity. it is an important concept in managerial accounting as it can help optimize production through economies of sale in an organization. Moreover, you can understand the formula of marginal cost as follows:

marginal cost =change in total production cost/ change in total quantity of units produced

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Related Questions

The united states economy is considered by the institute for management development to be the most competitive economy because:______.

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The united states economy is considered by the institute for management development to be the most competitive economy because of widespread entrepreneurship.

According to the Institute for Management Development, it is a school for the education of business professionals and can be found in Lausanne, Switzerland. Within the context of its annual rankings on the performance of 63 economies located all around the world. The United States of America was ranked as the most competitive economy in 2018, according to a number of different metrics. The education institution identified "widespread entrepreneurship" as the primary reason for it, which was based on a variety of data collected and surveys that were conducted. What determines the competitiveness of an economy is the rate of annual innovation as well as the number of enterprises that are started.

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The _____ is used to characterize the strength of monotonic relationships, even if they are not linear or they are between ordinal variables.

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The Spearman's correlation is used to characterize the strength of monotonic relationships, even if they are not linear or they are between ordinal variables.

The Spearman's correlation measures the strength and direction of monotonic association between two variables. Spearman's Rank correlation coefficient is a technique which can be used to summarize the strength and direction of a relationship between two variables. The result will always be between 1 and minus 1.

An advantage of the Spearman rank correlation coefficient is that the X and Y values can be continuous or ordinal, and thus the approximate normal distributions for X and Y are not required.

Hence, the Spearman Coefficient works with monotonic relationships.

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Elaina and Allen just purchased a home using a deed of trust. Which of the following is most likely true about their home loan

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Elaina and Allen just purchased a home using a deed of trust: A trustee will keep the title in its most basic form until the debt is paid off. This is further explained below.

What is a deed of trust?

Generally, From the perspective of the lender, a deed of trust offers a significant advantage over a mortgage in a number of important respects. In the event that the borrower fails to make their required payments on the loan, the trustee has the authority to use their right to foreclose on the property on behalf of the beneficiary.

In conclusion, A deed of trust was used in the recent purchase of a property by Elaina and Allen. Until the mortgage debt is completely paid off, a trustee will retain the title in its simplest form.

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Jamison Company uses the total cost method of applying the cost-plus approach to product pricing. Jamison produces and sells Product X at a total cost of $1,600 per unit, of which $1090 is product cost and $510 is selling and administrative expenses. In addition, the total cost of $1,600 is made up of $910 variable cost and $690 fixed cost. The desired profit is $320 per unit. Determine the markup percentage on total cost. fill in the blank 1 %

Answers

Based on the cost of making the product to Jamison Company, and the desired profit, the markup percentage on total cost is 20%.

What is the markup percentage?

The markup percentage on total cost can be found as:

= Desired profit / Total cost

Solving gives:

= 320 / 1,600 x 100%

= 0.2 x 100%

= 20%

In conclusion, the markup percentage is 20%.

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You are working alone and your shift is due to be over at 6 p.m. The individual who is scheduled to begin working at 6 p.m. does not show up. What do you do?

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Answer:

You should call your manager or supervisor. It is not your responsibility to cover for someone else. You could also call in someone else in the position to see if they wanted to come in. explain the situation, you ask to be relieved or get paid double time for overtime, if that is not an option close up shop, and make sure everything is secure and locked up properly, then go home. You have done everything you are supposed to do, now the responsibility rests with your boss.

If the individual who is scheduled to begin working at 6 p.m. does not show up, you should contact your supervisor or manager after calling the coworker.

What to do if the coworker hasn't shown up?

Try to reach them by phone or text message. If you can't reach them, try calling their home or checking their social media to see if they have posted anything about their whereabouts.

Let your supervisor know that your coworker has not shown up for work and that you are unsure of what to do. They may be able to reach your coworker or find someone else to cover the shift.

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Company managers should give serious consideration to changing from a low-cost /low price strategy for branded footwear to a different strategy when

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Company managers should give serious consideration to changing from a low-cost /low price strategy for branded footwear to a different strategy when competition is high among competitors.

Who are competitors?

Competitors are individual or people that sell similar products and commodities.

They can be wholesaler or retailers and are usually present in all business.

When there are competitors new strategy should be developed to help get enough sales such that the individual or company do not fall out of sales or market

Therefore,

Company managers should give serious consideration to changing from a low-cost /low price strategy for branded footwear to a different strategy when there is competition.

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In 25 years, a bond with a 4.75% annual interest rate earned $2,375 as interest. What was the principal amount of the bond if the interest was calculated based on simple interest

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The principal amount: 1084.48

Denote the principal amount: p

In 25 years, a bond with a 4.75% annual interest rate earned $2,375 as interest.

=> P x (1 + 4.75/100)^25 - P = 2375

=> P x 3.19 - P = 2375

=> P x 2.19 = 2375

=> P = 2375/2.19 = 1084.48$

The principal is most commonly used to refer to the original amount borrowed on a loan or invested in an investment. It can also refer to the face value of a bond, the owner of a private company, or a key participant in a transaction.

Suppose you buy a home for $ 300,000 with a 20% down payment. In this case, you will pay back $ 60,000 on your loan. The mortgage lender then pays $ 240,000, which is the cost of the loan balance. In this case, the principal balance will be $ 240,000.

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Answer:2000

Explanation:

Manufacturers, wholesalers, retailers, service companies, not-for-profit organizations, and government agencies that buy products and services for their own use or for resale are known as ______. Multiple choice question. secondary users intermediate buyers alternate consumers organizational buyers

Answers

Manufacturers, wholesalers, retailers, service companies, not-for-profit organizations, and government agencies that buy products and services for their own use or for resale are known as organizational buyers.

Who are organizational buyers?Individuals who represent a company are known as organizational buyers. When making purchases, these buyers often take into account both their own preferences and the suspected preferences of the clients to whom the organizational buyer's business will sell.Organizational elements such as the purchasing objective, policy, procedure, and organization all have a significant impact on organizational purchasing. Authority, interest, and prestige are examples of interpersonal factors. Age, education, employment position, risk-taking, and personality are all individual factors.

Therefore, manufacturers, wholesalers, retailers, service companies, not-for-profit organizations, and government agencies that buy products and services for their own use or for resale are known as organizational buyers.

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While showing a property to an unrepresented buyer, you owe the customer the duties of dealing honestly and fairly, accounting for all funds, and ______.

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This is also known as the three duties towards the customer DAD Dealing with Honesty. Accounting for all funds and Disclosing the material facts to the buyer.

Who is a buyer?

A buyer is a customer who purchases the goods and or services of a company through which the company generates the revenue and earn profits. The buyer plays a key role in the development and running of a company.

The buyer should be allowed to have all the information about the product or service it is going to purchase, the buyer should be informed about the market rates and the demand of the goods as this is a material fact about the product.

Therefore it is a duty that a seller owes to the buyer to deal with honesty that is not charging high price if they are unaware of the price of the product.

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A city accepts the minimum of three bids on a construction project. The three bids are independently and uniformly distributed on the interval from 100,000 to 110,000. Find the expected value of the accepted bid.

Answers

The expected value of the accepted bid is

u = 105,000 This is further explained below.

What is the expected value of the accepted bid.?

Generally, the equation for the Mean  is  mathematically given as

u= Expected valve

u=b+a/2

Therefore

u=110,000+100,000/2

u = 105,000

In conclusion, the expected value of the accepted bid.

u = 105,000

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The ability to capture and analyze all customer interactions, generate appropriate responses, and gather data to create and build effective and efficient marketing campaigns is known as contact management. Group of answer choices True False

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TRUE, The ability to capture and analyze all customer interactions, generate appropriate responses, and gather data to create and build effective and efficient marketing campaigns is known as contact management.

A contact manager is a software program that allows users to easily store and retrieve contact information such as names, addresses, and phone numbers. These are contact-centric databases that provide a fully integrated approach to tracking all contact-related information and communication activity.

Contact management is the process of storing and tracking data about customers and leads. In addition to providing quick access to customer data, investing in contact management can help grow and diversify your customer base.

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The sale or maturity of investments in securities is a cash ______ activities section of the statement of cash flows. Multiple choice question. outflow in the financing inflow in the investing outflow in the operating outflow in the investing inflow in the operating inflow in the financing

Answers

Cash flow from investing activities (CFI)
The sale or maturity of investments in securities is a cash flow from investing activities.
CFI-Cash flow investing activities - One of the sections on the cash flow statement that details how much money was made or spent on various investment-related activities during a given period is the cash flow from investing activities (CFI). Purchasing tangible assets, investing in securities, or selling securities or assets are all examples of investing activity. If management is investing in the long-term health of the company, negative cash flow from investing operations could not be a bad indicator. The cash used in operations, including working capital, borrowing, and investing, is reported in the cash flow statement. On the cash flow statement, there are three activities-labeled parts.
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A period during which aggregate output rises is known as a(n)

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It is known as expansion.

A product's life cycle is the period of time from when it is initially made available to consumers until it is discontinued. Introduction, expansion, maturity, and decline are the four stages that make up a product's life cycle.

Professionals in management and marketing utilize product life cycles to assist them decide on advertising schedules, pricing points, expanding into new product markets, redesigning packaging, and more. Product life cycle management refers to these strategic means of a product's support. They can also help determine when the newer products are ready to push the  older ones from the market.

Therefore, the answer is expansion.

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When Amazon introduced the latest Kindle Fire tablet at $49.99 and the average price of competitive models was $323, Amazon was using a ________ pricing strategy.

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When Amazon introduced the latest Kindle Fire tablet at $49.99 and the average price of competitive models was $323, Amazon was using a "penetrating pricing strategy".

What is penetrating pricing strategy?

Particularly, rival pricing has a significant influence on penetration pricing. With this pricing model, a fresh good or service is provided for less money.

Some key features of penetrating pricing strategy are-

The tactic enables a first-time product to draw in new clients by drawing them away from other businesses.By presenting a new product or service at a cheaper price during its initial release, firms can draw people to it through the marketing tactic known as penetration pricing. A new product or service can enter the market more easily and draw customers away from rivals by offering a lower price.The idea of a penetration strategy is to work aggressively to significantly increase one's share of total sales in a market.A business may often make things or purchase goods at a lesser cost as a result of the increasing sales volume, which increases its profit margin.

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What do economists assume when evaluating the utility-maximizing decision-making process? multiple choice question.

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Economists assume when evaluating the utility-maximizing decision-making process option(I), (III), (V), and (VI) i.e, Consumers are rational, Consumers have limited incomes, Consumers can rank preferences, and Consumers acknowledge prices.

The utilitarian philosophers Jeremy Bentham and John Stuart Mill invented utility maximization first. The utility maximization problem is the dilemma that customers face in microeconomics: "How should I spend my money to maximize my utility?" An example of an optimal decision problem is this. As it demonstrates how customers distribute their income, utility maximization is a key idea in consumer theory. Because they are reasonable, customers aim to gain the most for themselves.

By evaluating the marginal utility of two options and choosing the one that has the highest total utility within the budgetary constraints, one can identify the combination of products or services that maximizes utility. The choice that results in a greater degree of satisfaction has an impact on the decision.

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The complete question is:

Below is a list of assumptions about decision-making.

1. Consumers are rational.

2. Consumers are selfish.

3. Consumers have limited incomes.

4. Consumers have limited wants.

5. Consumers can rank preferences.

6. Consumers acknowledge prices.

What do economists assume when evaluating the utility-maximizing decision-making process?

When nestle or mcdonald's modify their packaging to use more recyclable material, they are responding to what challenge regarding packaging and labeling?

Answers

The environment concerns to be a significant topic even while humanity deals with economic crises, wars, and never-ending social challenges. Because Earth is not only our only home but also our main supply of food and air, it is crucial.

What do you mean by environmental concerns?

The environment continues to be an important topic even while civilization deals with wars, economic disasters, and unending social problems. It is significant since Earth is not only our only home, but also our main supply of food and air.

Global warming, pollution, deforestation, and intensive agriculture are all reducing biodiversity to unsettling levels. All throughout the planet, millions of species are in danger of extinction or already have.

Some of the biggest environmental problems that are causing great worry are air pollution, water pollution, contamination of the natural environment, rubbish pollution, etc.

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According to the service profit chain model, workplace practices affect job satisfaction, which influences employee retention, motivation, and behavior, in turn affecting all of the following except

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Workplace practices affect job satisfaction, which influences Employee retention, motivation, and behavior, in turn affecting all of the following except: organizational structure.

What is Service Profit Chain Model ?

Service-profit chain, a company should establish a link between employees and customer experience on the one hand and create profit and growth on the other. The different relationships reinforce each other; satisfied customers contribute to employee satisfaction, loyal employees contribute to customer loyalty, and this customer loyalty will eventually result in profit.

The Service Profit Chain involves customer loyalty, customer satisfaction, employee loyalty, employee satisfaction and productivity. This way, strong links develop between:

Profit – Customer loyaltyEmployee loyalty – Customer loyaltyEmployee satisfaction – Customer satisfaction

Workplace practices affect job satisfaction, which influences employee retention, motivation, and behavior. These employee outcomes affect service quality, which then influence customer satisfaction and perceptions of value, customer referrals, and ultimately the company's profitability and growth.

Therefore, we can conclude that the correct option is E.

Your question is incomplete, but most probably your full question was:

According to the service profit chain model, workplace practices affect job satisfaction, which influences employee retention, motivation, and behavior, in turn affecting all of the following except:

A. service quality.

B. customer satisfaction.

C. perceptions of value.

D. profitability.

E. organizational structure.

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Mortgage loans that allow the borrower to switch among a variety of payment arrangements throughout the life of the loan are more commonly referred to as:_________

Answers

Mortgage loans that allow the borrower to switch among a variety of payment arrangements throughout the life of the loan are more commonly referred to as option ARM loans.

A mortgage is a contract between you and a lender that entitles the lender to receive your property if you fail to repay the money and interest you borrowed. Mortgage loans are used to buy a home or borrow money depending on the value of a home you already own.

Mortgage Types

Traditional Loans – Best for borrowers with good credit.

Jumbo Loan – Perfect for high credit borrowers looking to purchase a high-value home.

Government Insured Loans – Best for borrowers with low credit ratings and minimal cash down payment.

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The question is incomplete. Please read below to find the missing content.

Mortgage loans that allow the borrower to switch among a variety of payment arrangements throughout the life of the loan are more commonly referred to as

subprime loans.

option ARM loans.

hybrid ARM loans.

alt-A loans

(02.02 MC) Schleiden concluded all plants are made of cells and Schwann concluded the same thing about animals. Together, how did they contribute to cell theory

Answers

1839 was the year when the conclusion was reached that all tissues are composed of cells; this established the basis for the cell hypothesis. Schwann was also involved in the fermentation process, which led to the discovery of the enzyme pepsin. This is further explained below.

What is cells theory?

Generally, cell biology as is known today. cells proliferate and transmit genetic information; energy flows inside cells. noun. the notion that cells are the fundamental structural, functional, and organizational components in both single-celled and multicellular animals.

The conclusion that all tissues are composed of cells was reached in 1839; this established the basis for the cell hypothesis. Schwann was also involved in the process of fermentation, during which he discovered the enzyme pepsin.

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If nominal gdp is $10 trillion and real gdp is $8 trillion, then the gdp deflator is?

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With a nominal GDP of $10 trillion and a real GDP of $8 trillion, the GDP deflator is 125, indicating that the price level has risen by 25% from the base year.

Gross Domestic Product is a monetary measure of the market value of all final goods and services produced by a country in a given period of time. Due to its complex and subjective nature, this indicator is often revised before it can be considered a reliable indicator.

GDP measures the monetary value of the final goods and services produced in a country (that is, purchased by final consumers) over a specified period of time (such as a quarter or a year). Counts all electricity generated within a country's borders.

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Granting access to a user based upon how high up he is in an organization violates what basic security premise?

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Granting access to a user based upon how high up he is in an organization violates "the principle of least privileges."

As the principle of least privileges states that a person should be given only those privileges that are needed or are necessary to perform a specific job or task and nothing more.

The principle of least privileges states that you assign users the minimum set of privileges which they require to do their jobs, according to their roles.

The principle of least privilege prevents the spread of malware on your network. An administrator or superuser with access to a lot of other network resources and infrastructure could potentially end up spreading malware to all those other systems which he gets access to.

Hence, if the organization grants access to a user based upon how high up he is then the organization violates the principle of least privileges.

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In 2 or 3 sentences, explain the trend in consumption, investments, and gross domestic product. are these areas generally increasing or decreasing during these quarters? in 1or 2 sentences, explain if these trends show that expansionary monetary policy was effective beginning in 2010.

Answers

GDP are these areas generally increasing or decreasing during these quarters.

GDP: Therefore, GDP is defined by the following formula. It is shortened as GDP = consumption + investment + government spending + net exports, or GDP = C + I + G + NX. Here, consumption (C) represents the household's personal consumption expenditure. Non-profit group investment (I) refers to project costs.

Investment: The act or process of investing money for profit or significant consequences.

Investment is a dynamic component of gross domestic product (GDP) and is the only factor that enables increased domestic production and thus increased employment. It affects consumer and government spending, the latter through increased tax revenues quarters.

GDP measures the total market value (total) of all goods and services (products) produced in the United States (domestic) in a particular year. Compared to the previous period, GDP indicates whether the economy is expanding, producing more goods and services, shrinking, or producing less.

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At the beginning of the year, quaker company's liabilities equal $42,000. during the year, assets increase by $60,000, and at year-end assets equal $190,000. liabilities decrease $12,000 during the year. what are the beginning and ending amounts of equity?

Answers

Beginning equity is  $88,000 and ending equity is  $160,000.

What is beginning and ending equity?

Equity is the difference between assets and liabilities.

Equity = assets - liabilities

Beginning equity =  beginning assets - beginning liabilities

(190,000 - 60,000) - 42,000 = $88,000

Ending equity = ending assets - ending liabilities

190,000 - (42,000 - 12,000) = $160,000

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If long run aggregate supply (LRAS) is vertical, then which of the following statements must be true

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If long run aggregate supply (LRAS) is vertical, the statements that must be true is:  Aggregate demand does not affect the quantity of output.

What is aggregate supply?

Aggregate supply can be defined as the amount of goods or product a firm is expected to produce and sell or made available to buyers at a particular period of time.

Hence, assuming aggregate supply is vertical, aggregate demand  which is the amount of goods buyers are willing to buy will not not affect the quantity of output or goods produced.

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3. Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total for May. 4. Compute the first production department's cost of the units transferred to the next production department for materials, conversion, and in total for May.

Answers

Based on the material and conversion costs to the first department, its ending work in process for May are:

Materials = $20,240Conversion cost = $9,020Total = $29,260

The first production departments costs of units transferred to next production department is:

Materials = $125,120Conversion cost = $223,040Total = $348,160

What is the ending work in process?

For materials:

= 44,000 x 100% x 0.46

= $20,240

For conversion cost:

= 44,000 x 25% x 0.82

= $9,020

Total ending work in process:

= 20,240 + 9,020

= $29,260

What are the cost of units transferred?

Materials:

= 272,000 x 0.46

= $125,120

Conversion cost:

= 272,000 x 0.82

= $223,040

Total cost of units transferred?

= 125,120 + 223,040

= $348,160

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the table below represents the hourly output and cost ctructure for a local pizza shop. the marker is perfectly competitice, and the market price in the area is $12

Answers

Based on marginal​ analysis, what is the​ profit-maximizing rate of output for the pizza​ shop? 9 pizzas.

How to determine the solution to the question.

In order to get the number of pizza that has to be produced, we have to check the table.

This firm has to continue in its production until it is able to increase its output by one extra unit.

This would be the point where the cost of production is the same as the revenue that would be gotten from the extra unit.

The point of interest that we have to focus on is the point where marginal revenue is equal to marginal cost.

MR = MC

Complete question

The table below represents the hourly output and cost structure for a local pizza shop. The market is perfectly​ competitive, and the market price of a pizza in the area is

​$12.

Total costs include all implicit opportunity costs. Calculate the pizza​ shop's marginal cost and marginal revenue at each rate of output and fill in the values in the table.

(Marginal revenue is the change in revenue divided by the change in output. For a perfectly competitive firm the marginal revenue is equal to the price. Marginal cost is the change in cost divided by the change in output.)

Based on marginal​ analysis, what is the​ profit-maximizing rate of output for the pizza​ shop? _______ pizzas.

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The relationship between wealth accumulation and risk tolerance is referred to as what?

Answers

The relationship between wealth accumulation and risk tolerance is referred to as empirical results.

The methodical and disciplined process of acquiring assets in order to accomplish specific important objectives is known as wealth accumulation. Without a defined objective, wealth growth is similar to wealth hoarding in that it increases tension and anxiety.

The degree of risk an investor is willing to take is known as risk tolerance. Investors are typically questioned in order to determine their risk tolerance. Assessing their time horizon, assets, and need for income could be part of this.

Risk tolerance typically rises as money increases but declines as people get older. Personal experience and local trust both have a big impact. For high-income households, this influence on risk tolerance is especially pronounced. Risk tolerance is not much impacted by current social security.

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Having something classified as industrial waste rather than municipal solid waste can be beneficial for a business because ____________.

Answers

Having something classified as industrial waste rather than municipal solid waste can be beneficial for a business because  industrial waste is not regulated by the federal government and local governments may not be as strict in the safety requirements making disposal cheaper.

What is industrial waste?

Industrial waste is the term that is used to refer to all forms of waste that may be gotten from the daily processes that go on in companies in the in production and service delivery.

There are laws that guides such types of waste disposals in the country. During the factory process of milling and all forms of processing they are those materials that may be regarded as useless which cannot be used in the final process.

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Fennick Company reports net income of $92,000 in 2022. However, ending inventory was understated by $7,000. What is the correct net income for 2022

Answers

The correct net income for 2022 is $99,000.

Given,

In 2022, the Fennick Company reported a net income of $92,000.

Nevertheless, ending inventory was $7000 underestimated.

Since it is given that the closing inventory was understated.

It would mean that the net income will also be understated by the same amount.

Therefore to calculate the amount of correct net income we will add $7,000 which is the amount by which inventory was understated to the incorrect net income,

Which means, correct net income = incorrect net income + understated amount of ending inventory

correct net income = $92,000 + $7,000

                                = $99,000

Hence, the correct net income for the year 2022 is $99,000.

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When a person receives an increase in wealth, what is likely to happen to consumption and saving?

Answers

When a person receives an increase in wealth, Consumption increases and saving decreases

Both present and future consumption rises as a consumer's current income does as well. Savings increase because current spending increases but does so at a slower rate than current income growth. Again, both present and future consumption rises when the customer receives an increase in predicted future income.

Savings declines because current consumption rises while current income does not. Current and future consumption both grow when the consumer's wealth increases. Again, because current income has not increased, saving has decreased. These individual actions to adjust one's consumption and saving habits have a cumulative effect on the aggregate amount of desired consumption and saving.

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I can not factor the denominators on any online calculator so I'm unsure of how to do this. Please help! One cup of a popular sweetened corn cereal contains 14 grams of added sugars. how many teaspoons of sugar does this amount equal? The sum of all chemical reactions that occur in an organism is Oedipus seals his own fate by doing all of the following, except...Select one:a. commanding that he be executed.O b. declaring his own banishment.c. gouging out his own eyes.O d. solving the riddles that lead to his ruin. A wire is stretched from the ground to the top of an antenna tower. The wire is 15 feet long. The height of the tower is 3 feet greater than the distance d from the tower's base to the end of the wire. Find the distance d and the height of the tower. Which figures demonstrate a translation? The concern businesses have for the welfare of society, not just for their owners is? Robinsons tapestry all measure 1.5m x 1 m. express the tapestries night to width using round numbers and ratio notation Select the correct location on the map. identify the former soviet satellite state where the solidarity organization emerged. respirations are documented as 14, reg, normal. Reg is referring to what aspect of her respirations Questionn =2, 1 and D=[4423].What is Dn ?Enter your answer as a vector by filling in the boxes. The first step in creating a network is building a(n) _____. a. contact list b. job lead c. references d. referral please select the best answer from the choices provided a b c d Blood returns to the heart via the _____ Which element is a metalloid? mike is studying the phylogenetic tree for big cats. He made several statements about the tree. which statement is not true To avoid injury, the intensity of your workout should be ________________ increased. When recording an adjusting entry for unearned revenues a revenue account is debited. b.an asset account is credited. c.a liability account is credited. d.a liability account is debited. The cytoplasmic membranes of ________ contain unbranched phospholipids and proteins. What is the solution to the equation? 4x-4 =3 A. -8 B. 16 C. 85 D. no solution In most languages that provide constructors or destructors, how are they named?