FIFO and LIFO Costs Under Perpetual Inventory System The following units of an item were available for sale during the year: Beginning inventory 40 units at $47 Sale 19 units at $66 First purchase 40 units at $49 Sale 23 units at $66 Second purchase 14 units at $51 Sale 26 units at $67 The firm uses the perpetual inventory system, and there are 26 units of the item on hand at the end of the year. a. What is the total cost of the ending inventory according to FIFO? 1,326 X b. What is the total cost of the ending inventory according to LIFO? 2,432 X

Answers

Answer 1

The total cost of the ending inventory according to FIFO is $1,326 and the total cost of the ending inventory according to LIFO is $2,432.

Under a perpetual inventory system, companies may determine inventory costs using either the first-in, first-out (FIFO) or last-in, first-out (LIFO) method. FIFO and LIFO methods are used to determine the cost of goods sold and the cost of ending inventory.

The cost of the ending inventory according to FIFO and LIFO methods are explained below:According to FIFO:FIFO means the first-in, first-out method, which means that the first items in stock are sold first.

In this example, the total cost of the ending inventory according to FIFO can be computed by using the formula:Total cost of ending inventory under FIFO = Cost of the last units purchased × Units of the ending inventory

With the information given in the question, it can be computed as follows:

Total cost of the ending inventory under FIFO = ($51 × 14) + ($67 × 12) = $1,326According to LIFO:LIFO stands for last-in, first-out. In this case, it is assumed that the most recent items purchased are sold first.

The cost of the ending inventory is computed by subtracting the cost of the goods sold from the cost of the goods available for sale. The cost of the ending inventory using LIFO is:Total cost of the ending inventory under LIFO = ($47 × 26) + ($49 × 40) + ($51 × 23) = $2,432

Therefore, the total cost of the ending inventory according to FIFO is $1,326 and the total cost of the ending inventory according to LIFO is $2,432.

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Related Questions

Do you agree with the idea of NBA teams requiring fans to place deposits for season tickets for the following year? What about the NBA charging higher single-game prices to nonseason ticket holders? Explain your answers.

Answers

The correct answer to this open question is the following.

Although there are no options attached we can say the following.

Not really. I do not totally agree with the idea of NBA teams requiring fans to place deposits for season tickets for the following year. The reason is that I think the NBA teams, with the support of the League, are only thinking about their economic interests after the Pandemic.

Something similar happens with the idea of the NBA charging higher single-game prices to nonseason ticket holders. I think that is not fair.

Fans are fans for the love of the game and the passion professed to their teams. They are loyal. They are always supporting the teams. No matter hell or high water. Fans' loyalty is out of the question.

It was not the fault of the fans the way the 2020 season was played. Yes, teams lost money and they are desperate to recover it quickly, but not at the expense of the people's hard-earned money.

a 20-year, $1,000 par value bond has an annual coupon rate of 6 nd is currently selling for $1,124. however, the bonds can be called after 5 years for $1,060. what is this bond’s yield to call?

Answers

To calculate the bond's yield to call (YTC), you need to consider the bond's current price, call price, years until callable, annual coupon rate, and par value.

Explanation:

1. Current price of the bond: $1,124
2. Par value of the bond: $1,000
3. Annual coupon rate: 6% (0.06 as a decimal)
4. Annual coupon payment: 0.06 * $1,000 = $60
5. Years until callable: 5 years
6. Call price: $1,060

Now, we can use a financial calculator or spreadsheet software to find the yield to call (YTC). The bond's cash flows will be as follows:

- For years 1 through 4: $60 (annual coupon payment)
- For year 5: $60 (coupon payment) + $1,060 (call price)

Enter the following information in the financial calculator or spreadsheet:

- Present value (PV): -$1,124 (negative because it's an outflow)
- Future value (FV): $1,060 (positive because it's an inflow)
- Payment (PMT): $60
- Number of periods (N): 5

Now, solve for the interest rate (I/Y) or yield to call (YTC).

The calculated YTC is approximately 4.67%.

So, the bond's yield to call is 4.67%.

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1. Consider a country in steady state with the following production function: y=1/2 and saving rate s=0.3. Assume that in period 1 the savings rate increases so that s=0.35. In the new steady state, consumption:
A. Will be smaller.
B. Will go back to the same level as in the initial steady state.
C. Will be larger.
D. It is impossible to say without additional information.

Answers

We have the equation c + i = y.in the  state, with a savings rate of s = 0.

to determine the effect of an increase in the savings rate on consumption in the new steady state, we need to consider the relationship between savings, investment, and consumption in the steady state.

in the steady state, savings (s) equals investment (i). the production function, y = 1/2, implies that output per capita (y) is constant in the steady state. in a closed economy, output per capita is equal to consumption per capita (c) plus investment per capita (i). 3, we have c + 0.3 = 1/2, which implies c = 1/2 - 0.3 = 0.2.

if the savings rate increases to s = 0.35, we need to determine the new steady state level of consumption (c'). since output per capita is constant at y = 1/2, we have c' + i' = 1/2, where i' represents the new level of investment.

since the savings rate is now higher, we can assume that investment also increases, i.e., i' > i.

given that the production function remains unchanged, it follows that the new steady state level of consumption, c', must be smaller than 0.2.

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which of the following best describes the relationship between two variables when high values of one variable are associated with high values of the others in which plotted in X-Y points fall on a straight line? A.positive linear B.negative linear C.positive monotonic D.negative negative

Answers

Option C. positive monotonic is Correct. When high values of one variable are associated with high values of the other variable, and the plotted points fall on a straight line, it indicates a positive monotonic relationship.

In other words, as one variable increases, the other variable also tends to increase, but there may be fluctuations or occasional reversals.

Positive linear and negative linear relationships are also possible, but they do not necessarily imply a monotonic relationship. Positive linear relationship implies that as one variable increases, the other variable increases in a direct and consistent manner. Negative linear relationship implies that as one variable increases, the other variable decreases in a direct and consistent manner.

Positive monotonic relationship implies that as one variable increases, the other variable tends to increase, but there may be fluctuations or occasional reversals. Therefore, option C is the best description of the relationship between two variables when high values of one variable are associated with high values of the others in which plotted in X-Y points fall on a straight line.  

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Question 6 of 10
Which of the following speeds will produce lowest miles per gallon?
A. 75 mph
B. 45 mph
C. 85 mph
D. 55 mph

Answers

I believe D : ) hope it helps

Typical accounting tasks include all of the following tasks except________.
a. consulting
b. purchasing direct materials
c. tax compliance and planning
d. auditing

Answers

Typical accounting tasks include consulting, tax compliance and planning, and auditing. However, purchasing direct materials is not typically considered an accounting task.

This responsibility falls under the purview of the procurement or supply chain management department.

Accounting tasks involve managing financial transactions, recording and analyzing financial data, preparing financial statements, and providing insights to aid decision-making.

In addition to the aforementioned tasks, accountants also handle budgeting, forecasting, and risk management. These activities help organizations ensure compliance with regulations and optimize financial performance.

In summary, accounting is a multifaceted function that requires a range of skills, including analytical thinking, attention to detail, and effective communication.

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a description about agriculture

Answers

Answer:

The art and science of cultivating the land, growing crops, and raising livestock is known as agriculture. It entails the processing of plant and animal products for human consumption as well as their delivery to markets. These goods, as well as the agricultural practices employed, may differ from one region to the next.

Explanation:

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The aggregate price level is _____. a hypothetical set of consumer purchases of goods and services a measure of the overall level of prices in an economy the average of stock prices on the New York Stock Exchange a measurement of intermediate goods and services

Answers

The aggregate price level is a measure of the overall level of prices in an economy. It represents the average price level of all goods and services produced within a given economy during a specific period of time.

This level is typically measured using an index, such as the Consumer Price Index (CPI), which tracks the price changes of a basket of goods and services commonly consumed by households.  The aggregate price level is an important indicator of inflation and deflation within an economy, as it reflects the general trend of price changes over time. A rise in the aggregate price level indicates inflation, while a decrease signals deflation. Understanding the aggregate price level is critical for businesses and policymakers, as it affects consumer spending, investment decisions, and overall economic stability. It's worth noting that the aggregate price level does not include intermediate goods and services, as they are not sold directly to consumers. Additionally, it is not related to the average of stock prices on the New York Stock Exchange, which measures the performance of a subset of publicly traded companies.

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Early on in an amortized loan the interest portion of each payment is typically ______ than the principle portion. Towards the end of the loan term the interest portion of each payment is typically ______ than the principle portion. This is because the principle remaining _______ over the life of the loan. A) less / greater / increases B) greater / less / increases C) greater / less / decreases D) less / greater / decreases

Answers

Answer:

C

Explanation:

An amortized loan is a form of loan which the principle together with the accrued interest component is gradually written off over an agreed period of time at a specified rate.An equal amount is regularly paid over the extended period.

The interest component of an amortized loan is firstly settled before considering the principle amount , which makes the interest component to be higher that the principle at the initial stages. This process leads to a reduction in the volume of the principle balance with time . Moreover , as the principle reduces with time , the interest expenses also reduces , and it eventually gets to a point where the principle component of repayment becomes greater.

Waterway Industries has a material price standard of $2.00 per pound. 6600 pounds of materials were purchased at $2.20 a pound. The actual quantity of materials used was 6600 pounds, although the standard quantity allowed for the output was 5200 pounds.

Answers

Answer:

The appropriate solution will be "$1320".

Explanation:

The given values are:

Material's actual quantity

= $6600

Standard price

= $2.00

Actual price

= $2.20

Now,

The material price variance will be:

= Actual quantity (Standard price - Actual price)

On substituting the values, we get

= \(6600(2.00-2.20)\)

= \(6600\times (-0.20)\)  

= \(1320\) ($)

Compared to the United States, a developing country is likely to have: A. a higher per capita income B. a lower standard of living C. a lower state of inflation D. a higher gross domestic product

Answers

Answer: B

Explanation:

B : A lower standard of living

Developing countries are not fully formed yet, which would lead to worse infrastructure ie, lower state of living. United states is a developed country, which means higher state of living.


You earn a salary of $52,000 per year and get paid biweekly. Calculate
how much GROSS PAY you will earn for one paycheck.

Answers

Answer:

$2,166.60

Explanation:

Divide the salary by 12 months that are in a year, then divide my 2 because bi-weekly is every 2 weeks.

This is a receipt for a purchase made at a restaurant in
Sacramento, California.
The total cost of the food and drinks before taxes was
The buyer paid vin sales tax.
Based on the receipt, Sacramento has a sales tax rate
of

Answers

Answer:

10.00 , .85 , 8.5

Explanation:

Answer:

This is a receipt for a purchase made at a restaurant in Sacramento, California.

The total cost of the food and drinks before taxes was

✔ $10.00

.

The buyer paid

✔ $0.85

in sales tax.

Based on the receipt, Sacramento has a sales tax rate of

✔ 8.5%

.

when plotting a demand curve, group of answer choices quantity demanded is on the vertical axis. price is on the horizontal axis. quantity supplied is on the vertical axis. quantity demanded is on the horizontal axis.

Answers

When plotting a demand curve, quantity demanded is on the horizontal axis. While the prices are plotted in the vertical axis.

In economics and business, demand generally can be defined as the quantity of a good that consumers are willing and able to purchase at various prices during a given time. The demand curve also can be defined as The relationship between price and quantity demand. The demand of product can be classified into several types, such as elastic demand, inelastic demand, or unitary demand. Demand and the quantity is different, Demand refers to the willingness of consumers to buy different amounts of products or services at different price.

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Aggie Limo is considering upgrading their fleet of stretch limosines by adding a large flat screen TV. With the flat screen TV, they can charge more money enabling annual revenue for each limosine. There is also a small increase in annual cleaning costs. Flatscreen cost including installation: 1540
Additional annual revenue per car due to flat screen: 832 Additional annual cleaning cost due to flat screen: 148 What is the payback (in years)?

Answers

We must ascertain how long it will take for the additional money brought in by the flat-screen TV to offset the cost of installation and the rise in yearly maintenance expenses in order to calculate the payback period.

The flat screen TV's initial price, including installation, is $1540. The flat screen TV generates $832 more in annual revenue per car, while the higher annual cleaning expenses come out to $148. We divide the initial expense by the net yearly cash flow, which is the difference between the additional revenue and the additional cleaning expense, to determine the payback period: Initial cost x Net annual cash flow equals the payback time. Net annual cash flow is equal to additional revenue minus additional cleaning expenses ($832 minus $148 equals $684). Period of repayment = $1540 / $684 ≈ 2.25 years The addition of the flat-screen TV to the limousine fleet will therefore pay for itself in roughly 2.25 years.

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You MUST use the TI BA II calculator features (N, I/Y, PV, PMT, FV, AMORT) to solve questions whenever possible. 1. Seanna O'Brien receives pension payments of $3,200 at the end of every six months from a retirement fund of $50,000. The fund earns 7% compounded semi-annually. What is the size of the final pension payment? ( 5 marks) 2. For how many years will Prasad make payments on the $28,000 he borrowed to start his machine shop if he makes payments of $3,400 at the end of every three months and interest is 8.08% compounded semi-annually? (5 marks

Answers

1. Se anna O'Brien receives a pension of $3,200 at the end of every six months.2. The retirement fund she has is $50,000, which earns 7% interest compounded semi-annually.3. The size of her final pension payment is $3,707.74.

To solve the question 1, we will use the below formula: PMT = C * (1 - (1 + r/n)^(-n t))/(r/n)where PMT = payment, C = amount invested, r = interest rate, n = number of times compounded, and t = time period. We know that the payment Se anna O'Brien receives is $3,200, the amount invested is $50,000, the interest rate is 7%, the number of times compounded is 2 (semi-annual), and the time period is 20 years (40 half-years). Using these values in the formula, we get:

PMT = 50,000 * (1 - (1 + 0.07/2)^(-40))/(0.07/2) = $3,707.74Hence, the size of Se anna's final pension payment is $3,707.74.To solve question 2, we will use the below formula: PV = PMT * ((1 - (1 + r/n)^(-n t))/(r/n))where PV = present value, PMT = payment, r = interest rate, n = number of times compounded, and t = time period. We know that the amount borrowed by Prasad is $28,000, the payment he makes is $3,400, the interest rate is 8.08%, the number of times compounded is 2 (semi-annual), and we need to find the time period. Using these values in the formula, we get:28,000 = 3,400 * ((1 - (1 + 0.0808/2)^(-2t))/(0.0808/2))

Simplifying the above expression, we get:8.24 = (1 - (1 + 0.0808/2)^(-2t))Dividing by 8.24 on both sides, we get:0.9976 = (1 + 0.0808/2)^(-2t) Taking the natural logarithm on both sides, we get:-0.0024 = -2t * ln(1 + 0.0808/2)Dividing by -2ln(1 + 0.0808/2), we get: t = 10.87 years (rounded to two decimal places) Hence, Prasad will make payments for 10.87 years to repay his loan.

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The United States imports more products and services than any nation in the world.
TrueFalse

Answers

The United States imports more goods and services than any other country in the world. It is true.

What happens when US imports exceed exports?

When a country's imports exceed value of exports over a period of time, trade deficit occurs. Trade deficits usually have the opposite effect on exchange rates.

What is the sum of the country's exports and imports?

Balance of Trade (BOT) is the difference between a country's exports and imports over a given period of time.

When did US imports exceed exports for the first time?

Each year from 1900 to 1970, the value of raw materials and finished goods exported from the United States exceeded the value of imported goods. In 1971, the goods trade balance turned negative for the first time in this century. In 1999 dollar terms, imports exceeded exports by $9.5 billion.

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Workers who get to be a part of effective teams are likely to have

Answers

increased self-esteem.

Answer:

increased self-esteem.

Explanation:

What documents will you include in your portfolio?
How will creating a portfolio benefit you with future employment?

Answers

Answer:

./Table of Contents

./Career and professional development goals, tailored for each ./interviewer

./Work philosophy statement; personal mission statement

./List of areas of expertise

./Works in progress (activities and projects)

./Samples of your best work from academic, employment, and internship settings

./Resume, references, transcripts, letters of recommendation

./Evaluations from work/volunteer experiences, agendas of meetings you conducted

./Certificates, diplomas, licenses, awards, letters of appreciation you received

./Records of community service/volunteer work

./Professional memberships and service activities

./Work reports or excerpts from term papers

./Grants or proposals you wrote

./Newspaper clippings featuring you, media clips of your work, promotional materials you designed

./Photographs of you in a professional setting

./Printouts/links to websites, web pages, or blogs you created

./Certificates of attendance from seminars or workshops

./Documentation of leadership experience

this will help you greatly in the future when it comes to people looking to higher you as it shows your skills/weaknesses

Explanation:

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which of the following choices is a characteristic of stock options? multiple choice question. employees may exercise their options by paying the strike price to the employer anytime between the vesting and expiration dates. employees must exercise their options on the vesting date regardless of the market price. if the market price is below the strike price, the employee may purchase the stock at fmv and sell it to the company for the option price. employees may purchase the stock on the grant date, but can not sell their shares until the vesting date.

Answers

Between the vesting and expiration periods, employees may exercise their options by paying the employer the strike price.

Which of the aforementioned statements best describes a feature of restricted stock?

The stock is granted to the employee on the grant date rather than requiring payment from them. Employees who receive restricted stock are subject to tax based on the shares' fair market value as of the grant date (absent an election).

What is the value of stock options?

Black-Scholes or comparable valuation methods, which consider the number of years until the option expires, current interest rates, the volatility of the stock price, and the dividend yield of the stock, are commonly used to evaluate the value of the options.

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(13 points) APY is a(n) ____.

A. noncompounding interest rate

B. daily interest rate

C. interest rate advertised by lenders

D. interest rate advertised by borrowers

Answers

Answer:

C. interest rate advertised by lenders

Explanation:

APY stands for  Annual percentage yield. It is the rate at which deposits earn interest in a checking or savings account. In other words, APY represents the amount of interest a deposit earns for one year when in a bank account.

The APY is a standardized presentation of interest to be earned. It incorporates all considerations, such as the compounding effect. APR makes it possible to compare expected returns from various financial instruments or institutions.

Sell-side marketplaces are similar to the _________ model; _________ auctions are the key mechanism.

Answers

Answer:

B2C; forward

Explanation:

Sell-side marketplaces are similar to the B2C model; forward auctions are the key mechanism.

What is B2C model?

The term "business-to-consumer" (B2C) refers to a model of commerce between a company and a single customer. Although B2C is a term that can refer to any form of direct-to-consumer selling, it is currently often used in relation to operating an online store, sometimes referred to as ecommerce.

Business to Consumer (B2C) enterprises are different from Business to Business (B2B) organizations in that they concentrate on selling their goods or services directly to consumers rather than other businesses. .

Shopify is one prominent B2C startup that has created a platform to let small sellers sell their goods online and reach a larger audience.

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Which style of decision making will consumers who develop brand loyalty use?
A.extensive decision making
B.limited decision making
C.routine decision making
D.opportunity based decision making

Answers

Opportunity based decision making

The fixed costs of doing business include

Answers

Answer:

Fixed costs are the costs associated with your business's products or services that must be paid regardless of the volume you sell. ... Insurance - the liability insurance you hold on your business. Rent - the rent you pay on your office, factory, and storage space. Utilities - electricity, water, and other utilities.

Explanation:

The way you spend your time and energy is your _____.
PLS DONT GUSS:(
career
lifestyle
occupation
leisure time

Answers

Answer:

Lifestyle

Explanation:

Because your lifestyle contains all of those things, it's the way you live your life and what you're both made to do and choose to do!

Answer:

Lifestyle

Explanation:

Your lifestyle is how you spend your time, energy, and resources

purchased grooming equipment for $12,700

Answers

Answer:

who spends that much-

Explanation:

okay good job on the server Andrew and it they said

describe the process of career planning​

Answers

Answer:

The career planning process involves taking the time to decide what your career goals are and how you'll get there. You might engage in this process on your own or with a guidance or career counselor. You can also start the career planning process at any point in your career.

Explanation:

Answer:

aalu jasto answer dinxa

t/f differing values are the first impressions noticed by opposing negotiators in a cross cultural negotiation.

Answers

The statement that "differing values are the first impressions noticed by opposing negotiators in a cross-cultural negotiation" is generally false.

In cross-cultural negotiations, differing values can indeed create some misunderstanding and cause conflicts in the negotiation process. However, they are not always the first impressions noticed by opposing negotiators.

First impressions are often based on the visible and apparent characteristics of the negotiators, such as their dress style, language proficiency, facial expressions, and body language. Furthermore, the first contact with the opposing negotiators, the introductory handshake or greeting, and other non-verbal signals can play a significant role in forming the initial impression.

The cultural differences and values that are evident in the negotiation process become more apparent after the initial impressions are formed.

Therefore, while differing values can be a significant factor in cross-cultural negotiation, it is not always the first impression noticed by opposing negotiators.

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A "hazardous chemical" is any chemical which is a physical or health hazard
true or false

Answers

Answer:

true.

Explanation:

Answer:

true

Explanation:

1. Which one of the following strategies will result in your paying NO interest to the credit card company?

Paying the minimum monthly payment due each billing cycle

Paying the entire credit card bill in full by the end of each calendar year

Paying off your entire balance every month by the due date

Only using your credit card for purchases, not for withdrawals from the ATM​

Answers

One of the following strategies will result in your paying NO interest to the credit card company is paying off your entire balance every month by the due date.

What is a credit card?

Credit cards provide you with a line of credit that you can use for purchases, debt transfers, and/or cash advances, with the requirement that you repay the loan amount over time.

When using a credit card, you must make at least the minimum payment on the debt each month by the due date.

Thus, the correct option is C, paying off your entire balance every month by the due date.

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An elephant lives in a grassland area.What are some biotic factors the elephant relies on for its survival?Choose all that apply:Plants the elephant eats.Other elephants that are part of the herd.Water the elephant drinks.The soil the elephant walks on. The dog shown weighs 5,400 grams. Find the weight, in pounds, of the dog shown. Round to the nearest tenth. Consider the function f(x) = 4x^3 3x on the interval [ -5,5). Find the average or mean slope of the function on this interval. By the Mean Value Theorem, we know there exists at least one c in the open interval (-5,5) such that f'(c) is equal to this mean slope. For this problem, there are two values of C that work. The smaller one is and the larger one isAnd the larger one is What is the length of CB in ABC Question 8 of 20has (or have) been one of the most common pull factors of migrationwithin the United States.A. Well-paying jobsB. SeafoodC. Lack of humidityO D. GamblG find dy/DXy = 3exy = x2exy = ex/x3 In the book the kite runner , chapter 21 -23 1, why does Amir laugh uncontrollably during the fight ? Where does Punxsutawney Phil live? Is this a run-on sentence?Baiting-filling barrels with tasty treats to attract bears-is a familiar practice in theUnited States, it is legal in more than half of the thirty-two states that permit the huntingof black bears. Find the unit rate. Round to the nearest hundredth, if necessary. $300 for 16 ft2 Complete the table by adding the purpose audience instruction of your informational text g An Italian citizen opens and operates a spaghetti factory in the United States. This is Italian A. foreign direct investment that increases Italian net capital outflow. B. foreign direct investment that decreases Italian net capital outflow. C. foreign portfolio investment that increases Italian net capital outflow. D. foreign portfolio investment that decreases Italian net capital outflow. 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Like recessive traits that a re good and benefit humans. which diagnosis would the nurse associate with a patient's clinical manifestations of a hematuria, ocular changes, and sensorineural deafness Guys, Im giving you at least 86 points for you to answer to my last month of my math word problem homework package from The Hung Vuong Learning Centre Incorporated! So guys, please listen up and pay attention to me without ignoring my last months math homework package from The Hung Vuong Learning Centre Incorporated for no reason! :D The question #7 is the difference between the number of the girls and the number of the boys in the outdoors club is 12. There are 4 times the number of the girls decreased by 25 equals 3 times the number of the boys. Please help me as soon as possible to find the number of the girls and the number of the boys in the club. Please answer to my math word problem question as soon as possible with the best efforts and the best step-by-step explanations in order to get the Brainliest award of all the time! :D Well anyways, guys, good luck on answering my math word problem question of my last month of my math word problem homework package from The Hung Vuong Learning Centre Incorporated in order to get the best Brainliest award of all of the time, and I will check the answers to see if its appropriate for me. :) A sod roller of radius 14.25 cm turns at 10 revolutions per second. What is the linear velocity of the roller in meters per second? 4.47 m/s2.85 m/s1.42 m/s8.95 m/s Joylin is writing an equation to model the proportional relationship between y, the total cost in dollars of downloading videos from a website, and x, the number of videos downloaded. She knows that the total cost to download 3 videos was $12. Her work to find the equation is shown below.Joylins WorkStep 1k = StartFraction 3 over 12 EndFraction = 0.25Step 2y = 0.25 xWhere did Joylin make her first error?Joylin divided 3 and 12 instead of multiplying the two numbers.Joylin computed the decimal equivalent of StartFraction 3 over 12 EndFraction incorrectly.Joylin used 0.25 as the coefficient of x instead of a product of x and y.Joylin switched the numerator and the denominator when she found k. .....................