in a job order cost system, a credit to manufacturing overhead will be accompanied by a debit to group of answer choices raw materials inventory. cost of goods manufactured. work in process inventory. finished goods inventory.

Answers

Answer 1

A debit to work-in-process inventory will go along with a credit to manufacturing overhead in a job order cost system.

No matter who they are, every buyer finally receives the same items. Coca-Cola, for example, might utilise process costing to keep track of the costs involved in producing its goods. The company keeps track of the costs for direct materials, direct labour, and manufacturing overhead in order to determine the cost of goods made (COGM).

The manufacturing overhead rate is a rate that allocates overhead expenses to the creation of a good or service using an allocation mechanism. One type of job order costing is actual costing. Manufacturing Overhead will have a negative adjustment at the end of the year.

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Related Questions

A business firm has a duty to exercise reasonable care to protect its business invitees.
true/false

Answers

The best option is true. A business firm has a legal obligation to exercise reasonable care to protect its business invitees. This means that the business must take necessary steps to ensure the safety and security of anyone who enters their premises for business purposes.

The explanation for this is that business invitees are individuals who are invited onto the premises for commercial purposes, such as customers, clients, and vendors. As such, the business has a responsibility to ensure that their invitees are not exposed to any unnecessary harm or danger. To meet this duty of care, businesses must take reasonable measures to prevent accidents, injuries, and other potential hazards. This can include regularly maintaining the premises, providing adequate lighting, posting warning signs, and implementing safety protocols. a business firm is legally obligated to exercise reasonable care to protect its business invitees. By taking the necessary precautions and implementing safety measures, businesses can ensure the safety and well-being of their invitees while on their premises.

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Ccording to the law of demand, price and quantity move along a track in the same direction. along a track in opposite directions. from different points toward one another. from the same point away from one another.

Answers

Answer:

Move along a track in the same direction

Explanation:

The law of supply can be regarded as one of the fundamental principle of economic theory. This law state that if

other factors are kept constant, when there is increase in price of goods/ products, then it will result in increase of the quantity supplied. There is a direct relationship that exist between price as well as quantity. When there is change in price then there would be same response in the same direction with the quantities supplied. It should be noted that according to the law of demand, price and quantity move along a track in the same direction.

Two coworkers at Nortel came up with an idea for renting software over the Internet.Nortel's top management liked the idea and set up a special division called Channelware devoted to taking the idea and making a new product.The establishment of a new company and assigning the employees in the division the task of making the idea a reality requires which management function?
A) communicating
B) controlling
C) organizing
D) planning

Answers

Answer:

C) organizing

Explanation:

From the question we are informed about Two coworkers at Nortel who came up with an idea for renting software over the Internet.Nortel's top management liked the idea and set up a special division called Channelware devoted to taking the idea and making a new product.In this case, the establishment of a new company and assigning the employees in the division the task of making the idea a reality requires organizing, which is a management function. Functional management can be regarded as most common type of organizational management, Management which is set of principles that relates to the functions such as planning, controlling as well as organizing and directing. Organizing can be regarded as process involving identification and grouping of work that is needed to be performed, it entails defining as well as delegating the responsibility. It can be regarded as establishment of relationships to enable people to work together in effective way to achieve goals

Can QuickBooks track profitability?

Answers

Answer:

You'll see a snapshot of your income, costs, and profits in the header of every project page.

Which of the following is an advantage of renting over
advantage of renting over buying a home?

Which of the following is an advantage of renting overadvantage of renting over buying a home?

Answers

Answer:

having to make a down payment..

An advantage of renting over buying a home and having to make a down payment. The correct option is D. Financial risks are lower when renting. You are aware of the precise monthly rent payment you will be making.

What is the most significant advantage of renting?

The three biggest advantages of staying a renter, in Ramsey's opinion, are having more flexibility if you decide to move, not having to pay for home maintenance, and not having to spend as much money initially. Additionally, your landlord will handle all necessary repairs, upkeep, and other costs. There is no additional cost.

Renting offers convenience, consistent monthly costs, and maintenance assistance. Along with the concrete advantages of tax deductions and equity, home ownership also offers intangible advantages like a feeling of security and pride in one's possession.

Thus, the ideal selection is option D.

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As you scroll over different states, pay attention to the breakdown of percentages between prime, near prime, and subprime. What pattern(s) do you notice? What might be a cause of this distribution?

Answers

The pattern noticed between the Prime, near prime, and subprime mortgage is the discrepancies of interest rates.

What is a prime mortgage?

Prime mortgage interest rates are usually fized by banks and other mortgage lenders who may want to lend money to customers with the best credit histories.

What is a Subprime mortgage?

The subprime mortgage usually carries an interest rate higher than the rates of prime mortgages.

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Apple want to ensure their products continue to produce a positive cash flow. They are considering 2 options for their
iPod product range's product life cycle. Justify which option Apple should choose (9 Marks)
A-Use extension strategies to extend the product's lifecycle.
B-Decline

Answers

Answer:

The Product Life Cycle

Every product goes through the various life cycle phases of introduction, growth, maturity and decline.

Key Points

Depending on its current stage in the product life cycle, a product will have different marketing, financing, manufacturing, purchasing and human resource requirements.

In the market introduction stage (following product development ), the product is released on to the market.

Sales are low and costs are high in the market introduction stage, thus, no profits are made. There is little to no competition and demand must be created through heavy promotion.

Key Terms

decline stage: when a product is not predicted to continue to be successful or upgraded

product life cycle: The process wherein a product is introduced to a market, grows in popularity, and is then removed as demand drops gradually to zero.

maturity stage: when a product is no longer in the growth stage, but not yet in the decline stage

Product Life Cycle: Overview

The product life cycle (PLC) describes the life of a product in the market with respect to business/commercial costs and sales measures. It proceeds through multiple phases, involves many professional disciplines and requires a multitude of skills, tools and processes.

This is not to say that product lives cannot be extended – there are many good examples of this – but rather, each product has a ‘natural’ life through which it is expected to pass.

The stages of the product life cycle are:

Introduction

Growth

Maturity

Decline

PLC management makes these three assumptions:

Products have a limited life and, thus, every product has a life cycle.

Product sales pass through distinct stages, each of which poses different challenges, problems and opportunities to its parent company.

Products will have different marketing, financing, manufacturing, purchasing and human resource requirements at the various stages of its life cycle.

The product life cycle begins with the introduction stage (see ). Just because a product successfully completes the launch stage and starts its life cycle, the company cannot take its success for granted.

High beams should be:
a. Dimmed when you are within 100 feet of another vehicle.
b. Used whenever it is safe and legal to do so.
c. Turned on when an oncoming driver does not dim his or her lights.
d. All of the above.

Answers

ANSWER = b

Work = All you have to do is process of elimination to eliminate the ones that don’t make sense.

Trinity Ltd. wants to obtain debt financing to fund its expansion. What are the different sources from which it can raise this fund?
A. common stock and commercial banks
B. common stock and insurance companies
C. stock brokerage firms and insurance companies
D. preferred stock and stock brokerage firms

Answers

C is the right answer thank youuuu

Answer:

The correct answer is C.) Stock Brokerage Firms and Insurance Companies

Explanation:

Hope this helps :)

southwest airlines offered a summer sale in which it reduced its domestic flights by a small percentage. because of this decrease in price, there was a significant increase in quantity demanded. this is an example of demand.

Answers

The decrease in price led to a significant increase in quantity demanded. This is an example of elastic demand.

What is elastic demand ?

Elastic demand refers to the notion that some products will see their quantity demanded increasing as a result of a decrease in the price they are sold for . This is often seen with normal goods .

With Southwest Airlines, the price of its domestic flights decreased thanks to a decrease in prices. This shows that the demand for Southwest's flight prices is elastic in nature .

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Expenses that need to be paid before a new business can open are called
O operating expenses
O start-up costs
O ending Inventory
Po beginning inventory

Answers

Answer:

O start-up costs

Explanation:

Start-up costs are the expenses incurred in setting up a business. They include registration fee, legal fee, office rent,  inventory, cost of hiring workers, office furniture expenses, and related logistics costs.  Start-up costs are also called start-up capital.

Start-up costs are incurred by the business owner. In most cases, start-up costs come from the owner's savings but could also be borrowed funds.

An investment will pay you $400 per year for 25 years with the
first payment received 9 years from today. If you use a 8% rate to
evaluate investments, how much will you pay for the investment
today?

Answers

You should be willing to pay about $2,885.47 for the investment today given an 8% rate of return.To calculate the present value of this investment, we need to use the formula for the present value of an annuity and discount the cash flows back to today's value.

We have an annuity of $400 per year for 25 years, with the first payment received 9 years from today. We can think of this as two separate annuities: one starting in 9 years and one starting immediately.

Calculate the present value of the annuity: PV_A = PMT * (1 - (1 + r)^-n) / r,

where PMT = $400, r = 0.08, and n = 25 years.
PV_A = 400 * (1 - (1 + 0.08)^-25) / 0.08 = 400 * (1 - 0.146) / 0.08 ≈ $5,372.63
Discount the annuity's present value to today's value: PV_Today = PV_A / (1 + r)^t, where t = 9 years.
PV_Today = 5372.63 / (1 + 0.08)^9 ≈ $2,885.47

So, you should be willing to pay about $2,885.47 for the investment today given an 8% rate of return.

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Can some people give me free adopt me pets? Just put in your user and I'll add u

Answers

Answer:

U can have my fly ride neon unicorn

Explanation:

alright, anyone got any chocalate

Answers

Answer:

No, I don't really like chocolate.

Explanation:

Answer:

Yes.

Explanation:

But sadly I can't give them away.

#teamtrees #WAP (Water And Plant)

true or false, the grid technique assumes all raw material sources and finished goods markets are fixed question 14 options: true false

Answers

The given statement" the grid technique assumes all raw material sources and finished goods markets are fixed question 14 options" is True. The grid technique, also known as the location-allocation method, assumes that all raw material sources and finished goods markets are fixed.  



The grid technique is a geographic approach to facility location that aims to minimize transportation costs by finding the most efficient point between the various fixed sources and markets. It considers the distances, weights of goods, and transportation costs when determining the optimal location.



However, it's important to note that the grid technique has limitations, as it doesn't account for other factors such as labor costs, availability of resources, or government policies that might influence the decision-making process. Additionally, in reality, the locations of raw material sources and markets can change over time due to various factors, including economic and demographic changes.



In summary, while the grid technique is a useful tool for determining the most cost-effective location for a new facility, it operates under the assumption that all raw material sources and finished goods markets are fixed. It is essential to consider other factors and potential changes in the locations of these elements for a more comprehensive analysis in the facility location decision-making process.

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The given statement" the grid technique assumes all raw material sources and finished goods markets are fixed question 14 options" is True.

The grid technique, also known as the location-allocation method, assumes that all raw material sources and finished goods markets are fixed.  The grid technique is a geographic approach to facility location that aims to minimize transportation costs by finding the most efficient point between the various fixed sources and markets. It considers the distances, weights of goods, and transportation costs when determining the optimal location.

In summary, while the grid technique is a useful tool for determining the most cost-effective location for a new facility, it operates under the assumption that all raw material sources and finished goods markets are fixed. It is essential to consider other factors and potential changes in the locations of these elements for a more comprehensive analysis in the facility location decision-making process.

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Consider the following statement: String myMiddleInitial = "h";
Is it correct? If not, what should the syntax be?

Answers

The statement "String my MiddleInitial = "h";" is correct syntax in Java assuming you have the necessary import statement for the String class.  

The given statement is incorrect. The correct syntax to declare a string variable with a single character would be to use single quotes ('') instead of double quotes (""). Corrected syntax: String myMiddleInitial = 'h'; In Java, single quotes are used to represent characters, while double quotes are used to represent strings. By using single quotes, we indicate that we are assigning a character value to the variable, rather than a string.Using double quotes in this context would result in a compilation error because the data type String expects a sequence of characters (a string), not a single character. Therefore, to assign a single character value to a string variable, single quotes should be used.

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Marketing can occur even if an exchange does not occur. When Sally Rodriguez sold her car, she put an ad in the local newspaper and allowed potential customers to test drive the vehicle. Sally engaged in marketing by _______, even if no one bought her used automobile.

Answers

Sally engaged in marketing by advertising, even when nobody bought her used automobile.

What is advertising?

Advertising can be defined as a marketing technique that involves the use of promotional multimedia messages that are designed and developed with the intention of making the products (goods) or services offered by a business firm or an entrepreneur to become known and familiar to all of its customers and potential customers.

In this scenario, Sally Rodriguez put an advertisement in the local newspaper to make it known to potential customers and as such she's engaging in marketing.

In conclusion, Sally engaged in marketing by advertising, even when nobody bought her used automobile.

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a manufacturing firm produces diesel engines in four cities—phoenix, seattle, st. louis, and detroit. the company is able to produce the following numbers of engines per month:

Answers

The manufacturing firm produces diesel engines in four cities: Phoenix, Seattle, St. Louis, and Detroit.


The manufacturing firm produces different numbers of diesel engines per month in each city. To provide a clear answer, I will list the production numbers for each city:
1. Phoenix: [insert number of engines per month]
2. Seattle: [insert number of engines per month]
3. St. Louis: [insert number of engines per month]
4. Detroit: [insert number of engines per month]

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formula for calculating weekly salary from yearly salary?

Answers

First, divide the employee’s annual salary by 52 weeks (the number of weeks in a year).

Example : $31,200 ÷ 52 = $600 per week

How does the overall economy benefit from you having a job?

Answers

You having a job contributes to the economy with taxes and with most jobs you're probably selling a good so the community is getting things they want, and these people who pay for it also are paying a tax on it, it also keeps you off the streets so you're not polluting your city.

You wish to form a portfolio as risky as the overall market by investing in a risky stock and a (risk-free) U.S. T-bill. What percentage of your investment should be in (i.e., what is the portfolio we

Answers

If we talk about the percentage of investment in risky stock and risk-free stock, then the formula that will be used to determine the percentage of investment in risky stock is the Capital Market Line (CML).

The Capital Market Line (CML) is a straight line that represents the expected return of an efficient portfolio as a function of the risk-free rate plus the expected return of the market portfolio multiplied by the risk premium of the portfolio. The CML represents portfolios that are efficient, which means that they have the highest expected return for a given level of risk.

The equation for the Capital Market Line (CML) is:

E(Rp) = Rf + σp / σm x [E(Rm) - Rf]Where:

E(Rp) = the expected return on the portfolio

Rf = the risk-free rate of return

σp = the standard deviation of the portfolio

σm = the standard deviation of the market portfolio

E(Rm) = the expected return on the market portfolio

According to this equation, we can see that the percentage of investment in the risky stock will depend on the expected return on the market portfolio, the expected return on the risky stock, the risk-free rate, and the standard deviation of the risky stock and the market portfolio

.Therefore, to find the percentage of investment in the risky stock, we would need more information.

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how long, to the nearest year, will it take an investment to triple if it is continuously compounded at 17% per year?

Answers

If an investment is continuously compounded at 17% per year, it will take approximately 4 years for it to triple.

The formula for continuously compounded interest is:

A = P*e^(rt)

where: A = the final amount of money; P = the principal or initial amount of money; r = the annual interest rate as a decimal; t = the number of years

For this problem, we can use the formula to solve for t.

Let's start by finding the interest rate in decimal form:

r = 17% = 0.17

A/P = 3 because we want the investment to triple.

A/P = e^(rt)3 = e^(0.17t)ln(3) = ln(e^(0.17t))ln(3) = 0.17tln(e)ln(3) = 0.17t1.103 = 0.17t

4.08 = t

So it will take approximately 4 years, for the investment to triple if it is continuously compounded at 17% per year.

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Which topic would a macroeconomist most likely study? a. Supply and demand b. Production costs C. Inflation d. Labor markets​

Answers

Answer:

I would say the answer is c. inflation.

Most likely, a macroeconomist will research inflation. As a result, choice (C) is the proper approach.

What is inflation?

In the field of economics, inflation is the overall rise in the cost of products and services throughout a country's economy.

A decrease in the purchasing power of money results from an increase in the general price level, which makes each unit of currency buy less in goods and services.

This is why inflation is a result of rising prices generally. Deflation is the reverse of inflation, which is an increase in the average level of prices for goods and services.

The annualized percentage change in an index of general prices, or the inflation rate, is the most widely used indicator of inflation. The consumer price index (CPI) is frequently employed for this since household prices do not rise uniformly. American salaries are calculated using the employment cost index.

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What effect has the use of lifo inventory costing had on ge's pretax income and tax expense for 2009 only (assume a 35% income tax rate)? (round answers to the nearest whole number. )

Answers

The effect of using LIFO inventory costing on Ge's pretax income and tax expense in 2009 would be to increase pretax income using LIFO by the difference between the two formulas, and to increase tax expense using LIFO by the difference between the two tax rates.  

The use of LIFO inventory costing results in higher reported pretax income and lower reported tax expense for a company. This is because LIFO assumes that the most recently purchased inventory is sold first, while FIFO assumes that the oldest inventory is sold first.

Assuming a 35% income tax rate, the use of LIFO for Ge's pretax income and tax expense in 2009 would be as follows:

Pretax income using LIFO:

(Beginning inventory at end of 2008 x LIFO cost formula) - (Purchases during 2009 x LIFO cost formula) = Pretax income using LIFO

Pretax income using FIFO:

(Beginning inventory at end of 2008 x FIFO cost formula) - (Purchases during 2009 x FIFO cost formula) = Pretax income using FIFO

Tax expense using LIFO:

(Pretax income using LIFO x LIFO tax rate) = Tax expense using LIFO

Tax expense using FIFO:

(Pretax income using FIFO x FIFO tax rate) = Tax expense using FIFO

Therefore, the effect of using LIFO inventory costing on Ge's pretax income and tax expense in 2009 would be to increase pretax income using LIFO by the difference between the two formulas, and to increase tax expense using LIFO by the difference between the two tax rates.  

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What information do consumer reporting agencies provide banks and lending businesses for a person's credit history when a person applies for a loan?

Select all that apply. Thanks!

Employment

Email I.D. and password

Product preference

Bankruptcy history

Debt

Relationship history

Current and past loans

Answers

Employment, produce preference, current and past loans, bankruptcy histroy and debt

before setting the objectives of l&d, managers should

Answers

Managers should set business goals before setting L&D goals.

A learning and development (L&D) strategy is a tool used by companies and organizations to train their staff according to business objectives. This strategy is characterized by:

Constantly train staff.Continuous improvement is implemented in all departments of the organization.

To effectively implement a Learning and development plan, the company must perform the following steps:

1. Establish business objectives for each of the departments.

2. Formally implement the learning and development (L&D) strategy.

3. Integrate training that motivates and meets the needs of the staff.

According to the above, before establishing the objectives of the learning and development (L&D) strategy, the organization must establish business objectives.

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6. Hope's contribution to her RETIREMENT plan...

Answers

Based on Hope's check, her contribution to her RETIREMENT is pre-tax and therefore not included in federal income taxes.

What does the check say?

The check notes that Hope's retirement contribution is not included in her federal taxable income.

This means that the contribution is paid pre-tax and will not be liable for federal income taxes. She will most probably pay taxes on the retirement fund when she withdraws from it.

Federal income taxes- There are seven federal tax brackets for the 2022 tax year: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Your filing status and taxable income determine your tax bracket.

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5. Consider the markets below. Summarize and show on a fully labeled S/D diagram what happens, all else equal, what
happens if the mentioned events occur. Be sure to indicate which curve changes, how it changes, why it changes and
what the effect is on P* and Q*. If the determinant (reason why) has a subcategory, be sure to name both the
determinant AND the subcategory involved. Start grey pencil/black pen, shifting curve changes color to blue.
a. Market for gasoline, all else equal, new oil reserves found in easily accessible fields in the US greatly reduce the
cost of crude oil.
b.
d.
c. Market for operating system software (i.e. Windows 11), all else equal, the price of computers increases.
Market for electric vehicles all else being equal, consumer marketing for electric vehicles becomes much more
effective in persuading people to ditch gasoline/diesel fueled vehicles.
Market for tropical fruit, all else equal, costs of labor, fertilizer and pesticides increase in countries that produce
tropical fruit.

Answers

Market for Home Computer Equipment: A pandemic requires a large number of people to work remotely from home.

What happens to the market for home computer equipment when a pandemic requires remote work?

When a pandemic requires a large number of people to work remotely from home, the demand for home computer equipment increases. This shift in demand is due to the increased need for individuals to have their own personal computers and accessories to effectively carry out their work tasks from home.

As a result, the demand curve for home computer equipment shifts to the right, indicating a higher quantity demanded at each price level. This leads to an increase in both the equilibrium price (P*) and the equilibrium quantity (Q*) of home computer equipment in the market.

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Banksy is most associated with which city?​

Answers

Bristol

Banksy's work grew out of the Bristol underground scene, which involved collaborations between artists and musicians. Banksy says that he was inspired by 3D, a graffiti artist and founding member of the musical group Massive Attack.

a cpa with operations in only one city may use the resource of a separate legal entity known as a(n)

Answers

A CPA with operations in only one city may use the resource of a separate legal entity known as a local firm.

What is a CPA?

A CPA firm is a firm that has at least one Certified Public Accountant (and possibly more) who is licenced in their state. The advantages of hiring a CPA firm include their high level of qualification and knowledge of accounting practises.

They can assist us in taking our company to the next level by providing valuable advice on projections, tax planning, and much more. They can also assist us in managing your business by making wise financial investments. They can also assist us in debt management.

Therefore, if a CPA operates in only one city or region it is known as a local firm.

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Why does a magnet exert force on another magnet when the two magnets are not in contact? speakers shouldn't omit information that may be perceived as negative or may not be well received. T/F Identify the different groups of divorced parents studied by Amato, Kane, and James to see how their children did in terms of behavior following a divorcea. Libertine parentingb. Restrictive parentingc. Parallel parentingd. Single parentinge. Cooperative parenting-Parallel parenting-Single parenting-Cooperative parenting Suppose the Biden administration increases the corporate tax rate, resulting Bill's American BBQ Group (Bill) would pay additional tax amounts. The Federal Reserve also announce an increase in the risk-free rate. What happens to BILLs weighted average cost of capital (WACC)? Assume that two events are independent, and the BILLs beta is less than one.Corporate tax rate increase / Increase in risk-free rateA. Increase WACC / Increase WACCB. Increase WACC / Decrease WACCC. Decrease WACC / Increase WACCD. Decrease WACC / Decrease WACC The nurse is instructing a local community group about ways to reduce the risk for musculoskeletal injury. What information does the nurse include in the teaching plan?A) "Avoid contact sports."B) "Avoid rigorous exercise."C) "Wear helmets when riding a motorcycle."D) "Avoid driving in inclement weather." The Company KING announces a total revenue of $600,000, COGS of $300,000 and net receivables of $100,000. The company holds an inventory of 80,000 and its property, plant and equipment is $200,000. Calculate the inventory turnover, account receivable turnover and property, plant, & equipment turnover of the company. you are predicting when there will be zero married people in the united states. the r^2 value for your trendline equation is 0.9999. you do not believe that there will ever be a time when we have zero married people - someone, somewhere will probably always want to get married! when writing your confidence argument, the level of confidence you would have is: Given f(x)=x23x4 and g(x)=|x+3|2 , which value is a solution to the equation f(x)=g(x) ? A 4 B 3 C 1 D 4 what has the greatest amount of energy a puddle of isopropyl alcohol or evaporated isopropyl alcoholthis is for science lol micheal drive 250 miles in 7 hours at a constant speed. tell whether each statement is true or false 1/3+2/5= what does this equal in a fraction form hhhhhhhhheeeeeeeeeelllllllllllllllppppppppppp Who has a higher frequency X-ray or, radio waves? Jacob attempted the third problem above but when checking his work he realized he made a mistake. Identify what Jacobs mistake was in your own words, and explain what Jacob would need to do differently to avoid making that mistake in the future:5(x+2)-7=3x+55x+2-7=3x+55x-5=3x+55x-5+5=3x+5+55x=3x+105x-3x=3x-3x+102x=10x=5 5[(5)+2]-7=3(5)+55(7)-7=3(5)+535-7=15+528=20What happened? The product of 5 and an odd number will end in what value?0135 (a) Define Poisson ratio. (b) A tensile-test piece of diameter 10mm is subjected to an axial force of 15KN. If E for the material is 207 KN/mm2 and poisons ratio is 0.29, calculate the lateral strain and the change in diameter. Calculate the two-sided 99% confidence interval for thepopulation standard deviation (sigma) given that a sample of sizen=20 yields a sample standard deviation of 7.54. erik went to the store and bought 4.8 pounds of chocolate covered almonds and 3.7 pounds of yogurt covered almonds how much did he spend The coordinate grid shows four locations. each unit on the grid represents 1 city block. jerimiah walks twice around the rectangular path connecting the four locations Solenoid starter swi is main part of chassis in starting system.Describe the function and principal operation of the system.