Suppose that your friend is solving a newsvendor problem where demand is normally distributed with mean µ and standard deviation σ, and the underage costs are Cu = 100.Your friend has determined that the optimal order quantity is equal to µ. Determine the overage costs in this situation

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Answer 1

In a newsvendor problem where demand is normally distributed with mean µ and standard deviation σ, and underage costs are Cu = 100, if the optimal order quantity is equal to µ, the overage costs in this situation are also equal to Cu = 100.

The concept of newsvendor problem is associated with the inventory control system. It is based on the probability distribution of demands, for example, the normal distribution, and consists of a decision-making process to determine the optimal order quantity to minimize expected costs.

Therefore, in a newsvendor problem, the decision maker faces two types of costs: underage costs and overage costs. Calculation of underage costs and overage costs.

The underage cost is incurred when the demand exceeds the inventory level, and the overage cost is incurred when the inventory level exceeds the demand. The newsvendor problem can be formulated as follows:

If the order quantity is Q, then the probability of the demand being less than or equal to Q is given by the cumulative distribution function (CDF) of the demand F(Q).

Thus, the probability of the demand exceeding Q is given by P = 1 - F(Q).

The expected underage cost is given by the product of the underage cost Cu and the probability of underage:

E (Underage cost) = Cu * P.

In the same way, the expected overage cost is given by the product of the overage cost Co and the probability of overage:

E (Overage cost) = Co * (1 - F(Q)).

If the optimal order quantity is equal to µ, the probability of underage and overage will be equal, that is, P = 1 - F(Q) = F(Q). Therefore,

E(Underage cost) = E(Overage cost).

In this case, if the underage cost is Cu = 100, the overage cost will also be equal to Cu = 100.

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Related Questions

the market price of a share of preferred stock is $23.19 and the dividend is $2.20. what discount rate did the market use to value the stock

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The discount rate used to value the stock is equal to the dividend divided by the stock price: 2.20/23.19 = 0.0946 or 9.46%.

This rate is used to determine the present value of the stock, which is the sum of all expected future cash flows, discounted back to the present. In other words, the market is saying that a dollar today is worth more than a dollar in the future. The higher the discount rate, the less present value the stock has.

Therefore, the market used a discount rate of 9.46% to value the preferred stock. This rate is the required return of the stock and is the return that shareholders must receive in order to be compensated for the risk taken in investing in the stock.

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Correll Company has two divisions, A and B. Information for each division is as follows: Division A B Operating Profit $40,000 $260,000 Investment in Division $100,000 $1,200,000 Weighted Average Cost of Capital 12% 12% Profit Margin Percentage 10% 20% What is the investment turnover for Division A?

Answers

Answer:

The investment turnover for Division A is 4.

Explanation:

The computation of the investment turnover ratio for division A is shown below

Operating profit = $40,000  

Profit margin percentage = 10%

Profit margin percentage = Operating profit ÷ Net sales

10% = $40,000 ÷Net sales

Net sales = $400,000

Investment = $100,000

Now  

Investment turnover = Net sales ÷  Investment

= $400,000 ÷ $100,000

= 4.00

hence, The investment turnover for Division A is 4.

what is conceptualization ​

Answers

Answer:

the action or process of forming a concept or idea of something in your mind

Explanation:

Please help I don’t understand 100 points


3. Prepare a T account for each transaction. Label the account title for each account affected. Use the chart of accounts you created in Question 1. Write the debit and credit amounts for each T account to show how the accounts are affected. The first one is done for you.

a. Start Microsoft Excel, and open the BUS113_03_05.xlsx file from C:\ACTT1\Data\Unit_3.
b. Click the File tab, and click Save As. Save the file to C:\ACTT1\Student\Unit_3.
c. Received cash from owner, Roger Fisher, as an investment, $10,000.00.
d. Paid cash for insurance, $2,400.00.
e. Bought supplies on account from Boats Wholesale, $1,500.00.
f. Sold services on account to Salmon Slayers, $600.00.
g. Paid cash for fuel, $500.00.
h. Paid cash to owner, Roger Fisher, for personal use, $1,250.00.
i. Save and close the spreadsheet.
j. Submit your file to your instructor for grading.

Answers

The preparation of a T-account for each transaction is as follows:

Cash

Account Titles                       Debit         Credit

c. Capital, Roger Fisher     $10,000

d. Insurance Expenses         2,400

g. Fuel Expenses                     500

h. Withdrawal, Roger Fisher 1,250

Capital, Roger Fisher

Account Titles                       Debit         Credit

c. . Cash                                                $10,000

Insurance Expenses

Account Titles                       Debit         Credit

d. Cash                                $2,400

Supplies

Account Titles                       Debit         Credit

e. Accounts Payable (Boats

   Wholesale)                     $1,500

Accounts Payable

Account Titles                       Debit         Credit

e. Supplies                                             $1,500

Accounts Receivable

Account Titles                       Debit         Credit

f. Services Revenue             $600

Services Revenue

Account Titles                       Debit         Credit

f. Accounts Receivable                           $600

Fuel Expenses

Account Titles                       Debit         Credit

g. Cash                                  $500

Withdrawals, Roger Fisher

Account Titles                       Debit         Credit

h. Cash                                $1,250

What is a T-account?

A T-account is an informal accounting term that describes a ledger account used to post business transactions after being recorded in journals.

T-accounts subsist on the double-entry system of accounting where a transaction has debit and credit aspects.

Transaction Analysis:

c. Cash $10,000 Capital, Roger Fisher $10,000

d. Insurance expenses $2,400 Cash $2,400

e. Supplies $1,500 Accounts Payable (Boats Wholesale) $1,500

f. Accounts Receivable (Salmon Slayers) $600 Services Revenue $600

g. Fuel $500 Cash $500

h. Withdrawal, Roger Fisher $1,250 Cash $1,250

Thus, the transactions from c to h have been recorded in their T-accounts.

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When problem-solving, a person should ask:
who.
how.
where.
why

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these are true statements

Why do I have eight brainiest but it still won't progress me to above ambitious it says I still need 5.

Answers

Answer:

because you might have had it before you made this role

Explanation:

_____________ is the new-product development phase where Hope Springs decides that the flavor additive has enough market interest and the company will launch full-scale production and sales.
Market testing
Commercialization
Screening and evaluation
Development
Idea generation

Answers

Screening and evaluation is the new-product development phase where Hope Springs decides that the flavor additive has enough market interest and the company will launch full-scale production and sales.

This is the stage where the company evaluates the feasibility and potential success of the product idea generated in the previous stage of the product development process, which is idea generation. During this phase, the company conducts a thorough analysis of the product idea, including the market demand, competition, production costs, and potential profitability.Screening and evaluation involve a series of market research and analysis to identify the potential of the product idea.

The company may conduct surveys, focus groups, and interviews to gather feedback from potential customers and identify any challenges that may arise during the production and distribution of the product. The company also assesses the technical feasibility of the product idea, including its production costs, materials, and production process.If the screening and evaluation process determines that the product idea is feasible and has a strong market potential, the company will move forward with full-scale production and sales.

This is the final stage of the new-product development process, where the product is launched into the market, and the company focuses on marketing, sales, and distribution. The success of the product in the market will determine the long-term success of the company's new product development efforts.

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Write a function called price_range that accepts a list of floating-point numbers representing prices as an argument and returns the the difference between the highest price and the lowest price. Do not use the built-in functions max or min in your solution. Assume that all prices are positive values and that none of them exceed 10,000. 0.

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A function called def price range accepts a list of floating-point numbers representing prices as an argument and returns the difference between the highest price and the lowest price.

What is the price range?

The range of a security or index over a specific time period is the difference between its low and high prices. The range is the distinction between the highest and lowest trading prices during a specific time frame, such as a day, month, or year. For a particular trading period, a candlestick or bar's high and low points are used to indicate the range on charts.

Ranges are closely monitored by technical analysts because they are helpful in identifying trade entry and exit locations. A range spanning many trading sessions is commonly referred to as a price range or trading range by investors and traders. Many market participants trying to implement range-bound trading methods may impact securities that move inside a defined range.

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A company's financial objectives Multiple choice question. are lagging indicators that provide evidence of the success or failure of the company's past activities. are the most reliable predictors of future success in the marketplace. are leading indicators of a company's future financial performance and business prospects. signal that the company is well-positioned to sustain or improve performance.

Answers

Answer:

are leading indicators of a company's future financial performance and business prospects.

Explanation:

Various sorts of purposes, particularly financial objectives, are created by company owners to provide them with a strong strategy for following the path of comprising a cumulative Increased income, increased profit margins, retrenchment in times of adversity, and gaining good return on the investment are all key business company objectives.

In what year did professional soccer become a legalized sport?

Answers

Answer:

1885

Explanation:

Answer:

1863

Explanation:

On December 8 1863, Association Football and Rugby Football finally split into two different organizations after quite some time. Later on in the year, the first ever soccer match was played at Mortlake, London on 19th December 1863 between Barnes Football Club and Richmond Football Club.

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ps. plz give me brainliest of possible

Iris took out a loan from the bank today for X. She plans to repay this loan by making payments of $970.00 per month for a certain amount of time. If the interest rate on the loan is 1.06 percent per month, she makes her first $970.00 payment later today, and she makes her final monthly payment of $970.00 in 17 months, then what is X, the amount of the loan?
a) An amount less than $15,096.00 or an anmount greater than $18,196.00
b) An amount equal to or greater than $15,096.00 but less than $15,497.00
c) An amount equal to or greater than $15,497.00 but less than $15,903.00
d) An amount equal to or greater than $15,903.00 but less than $16,723.00
e) An amount equal to or greater than $16,723.00 but less than $18,196.00

Answers

The amount of loan will be equal to or greater than $15,096.00 but less than $15,497.00. The correct option is b

To calculate the loan amount, we can use the formula for the present value of an annuity:

X = P * [(1 - (1 + r)^(-n)) / r]

Where:

X = Loan amount

P = Monthly payment amount = $970.00

r = Monthly interest rate = 1.06% = 0.0106

n = Number of months = 17

Substituting the given values into the formula, we can calculate the loan amount:

X = $970.00 * [(1 - (1 + 0.0106)^(-17)) / 0.0106]

X ≈ $15,398.77

Therefore, the loan amount, X, is equal to or greater than $15,096.00 but less than $15,497.00.

In this question, we are given the monthly payment amount, interest rate, and the number of months. We need to find the loan amount, X. By using the formula for the present value of an annuity, we can calculate X. The formula takes into account the monthly payment, interest rate, and the number of months. Substituting the given values into the formula, we find that the loan amount is approximately $15,398.77. Thus, the answer is b) An amount equal to or greater than $15,096.00 but less than $15,497.00. This range represents the possible values for the loan amount based on the given conditions.

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What are four types of taxes that you pay (or are likely to pay in the future)? Describe these types of taxes

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Four types of taxes that you can pay are the State Withholding Tax, a Federal Withholding Tax, a Property Tax, and a Sales Tax. Both withholding taxes are withheld from your paycheck going into state officials and federal officials. Property Taxes are charged against any personal property that you own, and Sales Tax is what you pay on any purchases that you buy, each price varying depending on what state or country you're in.

The State Withholding Tax, Federal Withholding Tax, Property Tax, and Sales Tax are the four sorts of taxes you can pay.

What is Property Tax?

A property tax, usually referred to as a millage rate, is levied by the majority of regional governments in the United States as their main revenue source. Either real estate or private possessions may be subject to this tax. The majority of property owners are required by law to pay real estate taxes in each of the 50 states of the United States, and state property taxes differ.

It's interesting to note that in the USA, property taxes are the main source of income for state and local governments. Property taxes are assessed based on the value of your home, and the average rate is now between 0.1% and 1.9%.

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Dr. Peabody recorded $6,820 in services provided to clients who make monthly payments. Which of the following statements is correct?
A. The dental revenues account is debited $6,820; accounts receivable is credited $6,820.
B. Accounts receivable is credited $6,820; the dental revenues account is credited $6,820.
C. Accounts receivable is debited $6,820; the dental revenues account is debited $6,820.
D. Accounts receivable is debited $6,820; the dental revenues account is credited $6,820.

Answers

Answer:

D. Accounts receivable is debited $6,820; the dental revenues account is credited $6,820.

Explanation:

The two accounts that are affected here are accounts receivables ( Assets) and the revenue account ( affects capital). The accounts receivable will increase as payment is expected at the end month. Since receivable are assets, an increase in receives is recorded as a debit of the account receivable account. $ 6,820 will be debited on the accounts receivables.

The services rendered increases the revenue to Dr. Peabody.  Revenue is considered a capital account because it increases the owner's equity. An increase in a capital account is credited. Dr. Peabody will credit the dental revenue account with $6,820.

What deed warranty guarantees that the seller is the actual owner of the property being conveyed?A) Covenant against encumbrancesB) Covenant of further assuranceC) Covenant of quiet enjoymentD) Covenant of seisin

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The deed warranty that guarantees that the seller is the actual owner of the property being conveyed is the Covenant of Seisin.

A covenant of seisin is a type of deed warranty that guarantees the seller's ownership of the property being conveyed. This warranty assures the buyer that the seller has the right to sell the property and that there are no other claims to ownership. Essentially, the seller warrants that they are the rightful owner of the property and have the right to transfer ownership to the buyer. This type of warranty is commonly used in real estate transactions and provides the buyer with a level of protection against future claims of ownership by other parties.

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Pretend you are President of the United States. The Citizens and the economy of the USA need financial assistance to get back on their feet. List and describe three fiscal Policies you would initiate (describe each policy in 3 sentences):

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Assuming i am the President of U.S. and the country needs a financial assistance to get back on their feet. The most likely fiscal Policies we would initiate are the:

contractionary fiscal policyexpansionary fiscal policy

What do we call a Fiscal policy?

In economics, a fiscal policy refers to a governmental decision to increase or decrease taxation and spending. Most time, a Fiscal and monetary policy are often used together to influence the economy. But the fiscal policy can affect a company’s growth, hiring ability and taxes.

We have 3 types of fiscal policy which includes a neutral, expansionary, and contractionary fiscal policy. The neutral policy is one where government takes no steps to provide economic support because it feels the economy is healthy and stable, the expansionary fiscal policy mainly involves increasing spending or cutting taxes to prevent or end a recession or depression and the contractionary fiscal policy involves cutting spending or raising taxes to slow down unsustainable economic growth.

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PLS HELPPP!!! FASTTT!!! A firm has three different investment options. Option A will give the firm $10 million at the end of one year, $10 million at the end of two years, and $10 million at the end of three years. Option B will give the firm $15 million at the end of one year, $10 million at the end of two years, and $5 million at the end of three years. Option C will give the firm $30 million at the end of one year, and nothing thereafter. Which of these options has the highest present value?

a. Option A
b. Option B
c. Option C
d. The answer depends on the rate of interest, which is not specified here.

Answers

Answer:

i would say d

Explanation:

yo brainly why u give me a warning someone really put a s* meme and they didn't get a warning but when I put a picture of a drawing of a kid it bad like it called arts it educational

Answers

Answer:

the answer to this equation is 75 ⁴³

Mark and Anthony are business partners of a franchised bakery. They have reached the end of the current financial year, and they assume that they must pay taxes. Since they have a partnership agreement, what must they submit?

A. Income tax return
B. information return
C. IRS tax claim
D. article of organization
E. policy document

Answers

Answer:

B. Information return

Explanation:

Corporations, trusts, individuals, estates, partnerships, that engage in business or trade and make transactions which are reportable shall report the transactions by filing an information return with the IRS, that indicates the amount a person received as payment within the calendar year on which the information return is based

The details on the information return can be used for ensuring that the tax returns are correctly filed

Payments made by owners of businesses such as compensation for nonemployee and employee requires the filing of an information return

It is important to save a copy of the information returns being filed each year

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

true or falsefor theorist andre bazin, reality possessed an ambiguous quality that film should reflect.

Answers

The given statement "for theorist André Bazin, reality possessed an ambiguous quality that film should reflect" is true because Bazin was a prominent film critic and theorist, who believed in the concept of "ontological realism" in cinema.

According to this theory, film has the unique ability to capture and represent the complexity and ambiguity of real life. Bazin argued that filmmakers should strive to preserve the essence of reality in their works, rather than manipulating it through editing and other artificial techniques. He emphasized the importance of using deep focus, long takes, and minimal editing in order to allow the viewer to fully engage with the scene and draw their own interpretations. This approach promotes the idea that the true meaning of a film lies in its ability to depict the inherent ambiguity and complexity of reality.

In conclusion, André Bazin's theoretical perspective on cinema emphasizes the importance of reflecting the ambiguous quality of reality in film. This can be achieved through techniques such as deep focus, long takes, and minimal editing, which allow the viewer to engage with the scene and interpret its meaning in a more organic way.

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What should you do before giving contact information for your references to a potential employer? A. Notify references and get their permission. B. Write a follow-up letter. C. Research the company on its website. D. Introduce your references to each other. picor provided​

Answers

Answer is A - notify reference and get their permission

Explanation

If you notify and get permission from your reference, they will be prepared with a great response when they get a call from your potential employer.

according to the caux principles for business, the ethical ideal of kyosei means

Answers


According to the caux principles for business, the ethical ideal of kyosei means Kyosei is a Japanese term that is central to the Caux Principles for Business, and it refers to the ethical ideal of "living and working together for the common good."

Kyosei represents the idea that businesses have a responsibility not only to their shareholders and stakeholders, but also to society as a whole. It embodies the belief that businesses can and should operate in ways that benefit everyone, not just themselves.

In practice, this might mean that a company takes steps to reduce its environmental impact, treat employees fairly, and engage in charitable activities. The goal is to create a positive impact on the world, and to contribute to the well-being of all people, including future generations.

The Caux Principles for Business were developed by the Caux Round Table, an international network of business leaders who are committed to promoting ethical and responsible business practices. The principles are based on the belief that businesses have a vital role to play in creating a more just and sustainable world, and they provide guidance for companies that are striving to live up to the ideal of Kyosei.

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Which of the following should NOT appear on a resume?
age
work experience
education
references

Answers

Answer:

Age

Explanation:

Age should not appear on a resume.

Extra : -

These also should not appear on a resume

Too much informationA solid wall of text.Spelling mistakes and grammatical errors.Inaccuracies about your qualifications or experience.Unnecessary personal information.Your age.Negative comments about a former employer.Details about your hobbies and interests.

what are two factors that have caused labor union membership to decline significantly over the past 50 years?

Answers

Two factors that have caused labour union membership to decline significantly over the past 50 years are Right-to-work laws were passed and the loss of jobs in manufacturing in the US.

What do you know about labour union membership ?

Unions are independent worker organisations formed for the purpose of furthering and defending workers' interests. As a result, they play an important role in the quest for better remuneration and working conditions. Union membership, density, and bargaining power all have a significant impact on working conditions. Reliable data on unions and unionisation, employers' organisations, collective bargaining, and industrial disputes are required to assess the extent of social dialogue. This page contains statistics and other information about global unionisation.

So, The required answer is Right-to-work laws were passed and the loss of jobs in manufacturing in the US.

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The law of demand states that a price and quantity demanded do not affect each other. b as price increases, quantity demanded increases. c as price increases, quantity demanded decreases. d supply, price and quantity demanded do not affect each other.

Answers

Answer:

c as price increases, quantity demanded decreases.

Explanation:

The law of demand states that the higher the price of an item, the lower the quantity demanded of that good. While the lower the price, the higher the quantity demanded.

This shows an inverse relationship. As the price of a commodity increases from a former price to a new price, the consumers of that commodity would purchase less of it. But if the reverse is the case, that is price is lowered, consumers would purchase more quantity of the commodity.

What did Roosevelt believe that Taft's focus on breaking up trusts would do?

Answers

Taft's emphasis on dismantling trusts, in Roosevelt's opinion, would destroy the system of collaboration and regulation he had set up.

The system of cooperation and regulation that Roosevelt had established with large business, in Roosevelt's opinion, was being destroyed by Taft's focus on dismantling trusts. Roosevelt thought Taft's emphasis on dissolving trusts was misguided.

In fact, Taft filed more antitrust lawsuits during his four years in office than Roosevelt had in his seven and a half. Compared to Roosevelt, Taft was less in favour of having the executive branch of the federal government oversee trust activities.

Theodore Roosevelt cultivated a reputation as a person who broke trust. Political pressure forced him to take action against the trusts. In actuality, TR did not destroy trust. Roosevelt consistently maintained that there was a power greater than that of even the biggest, wealthiest business organization.

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ernst is a director of fine art dealers, inc. ernst is trained in art valuation. fine art makes several purchases in which it pays too much for artwork. ernst approves all the transactions without reading the details. ernst is most likely liable for breach of

Answers

As a trained art valuator and a director of Fine Art Dealers, Inc., Ernst had a duty to exercise reasonable care and diligence while approving the transactions.

However, by approving the purchases without reading the details and paying too much for the artwork, he breached his duty of care towards the company. As a result, Fine Art Dealers, Inc. suffered financial losses. In this scenario, Ernst is most likely liable for breach of his fiduciary duty as a director. Fiduciary duty refers to the obligation of directors to act in the best interest of the company, with due care, loyalty, and good faith. Ernst's failure to exercise due care while approving the purchases resulted in the company paying more than the artworks were worth, which is a clear violation of his fiduciary duty. Moreover, as Ernst is trained in art valuation, he had a higher level of expertise and knowledge than other directors. Therefore, he had a greater responsibility to ensure that the purchases were made at a reasonable valuation. By not fulfilling this responsibility, Ernst's actions may also constitute professional negligence. In conclusion, Ernst's actions have breached his fiduciary duty towards Fine Art Dealers, Inc. and may also amount to professional negligence. As a result, he may be held liable for the financial losses suffered by the company due to his actions.

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If you tell me a good counter to this argument fast, I'll give u brainliest + five star (HELP)
If a school duration is not year-round, then students will most likely forget alot of things they learned over school year.

Answers

We certainly blank out things over time, and there's no reason to evaluate that what students learn in school should be an exception.

What do you mean by Argument?

Making an argument involves two or more individuals reacting to one another's claim and support for such a claim.

There are a few unusual reasons why the brain forgets, but the two main causes are decay and disuse. Decay is a natural process that refers to the gradual loss of information over time. When we first learn something, it is stored in our short-term memory, which is relatively small and can only hold a very small amount of information.

Therefore, The statement “If a school duration is not year-round, then students will most likely forget a lot of things they learned over the school year.” is correct.

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Superior company provided the following data for the year ended december 31 (all raw materials are used in production as direct materials):.

Answers

In order to prepare the schedules of cost of goods manufactured and cost of goods sold and an income statement for Superior Company, we can use the information provided in the question.

First, we can calculate the cost of goods sold by subtracting the end of year finished goods inventory from the cost of goods available for sale: Cost of goods sold = $735,000 - $30,000 = $705,000. Next, we can calculate the cost of goods manufactured by subtracting the cost of goods sold from the total manufacturing costs: Cost of goods manufactured = $690,000 - $705,000 = $-15,000. This result indicates that the manufacturing overhead applied is overapplied. Using the information provided, we can now prepare an income statement: Income Statement: Revenue (from sales) $666,000. Cost of goods sold $705,000. Gross profit ($39,000). Selling expenses $263,000. Administrative expenses $152,000. Total operating expenses $415,000. Net Operating Income $40,000. Finally, we can prepare a schedule of cost of goods manufactured and cost of goods sold as follows: Schedule of Cost of Goods Manufactured: Raw materials $214,000; Direct labor $350,000; Manufacturing overhead applied $365,000; Total manufacturing costs $929,000; Less: Beginning work in process inventory $31,000; Cost of goods manufactured $898,000; Schedule of Cost of Goods Sold: Cost of goods manufactured $898,000; Plus: Beginning finished goods inventory $26,000; Cost of goods available for sale $924,000; Less: Ending finished goods inventory $30,000; Cost of goods sold $894,000.

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For each of the following situations, select whether FIFO, LIFO, or weighted average cost flow method is used.
A. In a period of falling prices, net income would be highest
B. In a period of falling prices, the unit cost of goods would be the same for ending inventory and cost of goods sold.
C. In a period of rising prices, net income would be highest.
D. In a period of rising prices, cost of goods sold would be highest
E. In a period of rising prices, ending inventory would be highest

Answers

FIFO method would produce the highest amount of net income in period of rising prices. In a period of falling prices, the unit cost of goods would be the same for ending inventory and cost of goods sold weighted average cost flow method is used.

Does the statement of cash flows change depending on whether the cost flow technique is FIFO, LIFO, or weighted average?

Because they can have an impact on all financial activities and statements, procedures like FIFO, LIFO, and weighted average are crucial components of finance. Modifications to these procedures may lead to an increase.

Does LIFO have a larger net income than FIFO?

Since inventory costs have risen recently, LIFO indicates greater COGS and lower net income, but FIFO shows lower COGS and higher net income.

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