Answer:
Reasons for the Decline in US Newspaper Circulation:
Digital Transition: The rise of digital media and the availability of news online have led to a shift in readership habits. Many people now prefer to get their news from websites, social media, and mobile apps, which offer real-time updates and a wider range of content.
Decline in Print Advertising: The decline in print advertising revenue has led to cost-cutting measures in the newspaper industry. Reduced resources for newsrooms have resulted in lower quality and less appealing content.
Economic Pressures: Economic challenges in the newspaper industry, including declining ad revenue and increased production costs, have forced many newspapers to reduce their circulation areas or close altogether.
Changing Demographics: Younger generations are less likely to subscribe to print newspapers, and older generations who were traditional newspaper readers are aging.
Alternative News Sources: The proliferation of alternative news sources, including cable news networks, independent online media, and social media influencers, has diversified the news landscape and reduced the dominance of traditional newspapers.
Comparison with Circulations in Other Nations:
Global Trend: The decline in newspaper circulation is not unique to the United States; it's a global trend. Many developed countries, including those in Europe and parts of Asia, have experienced similar declines in print newspaper readership.
Varying Degrees: The rate of decline and the extent of impact vary from country to country. Some nations have witnessed steeper declines, while others have managed to maintain relatively stable newspaper circulation figures.
Local Factors: The reasons for declining circulation in other nations often mirror those in the United States, including the shift to digital media, economic pressures, and changing demographics.
Survival Strategies: Newspapers in some countries have implemented various survival strategies, such as diversifying into digital media, introducing paywalls, and focusing on niche audiences to maintain circulation.
State of Journalism: The impact on journalism quality and diversity varies. Some nations have seen a reduction in local reporting and investigative journalism, while others have adapted to new media landscapes.
Government Support: In some countries, governments provide financial support or subsidies to newspapers to ensure their continued existence as important sources of information.
Answer and Explanation:
1. The Preparation of schedule of cost of goods manufactured for the month is prepared below:-
Primare Corporation
Schedule of Cost of Goods manufactured
Particulars Amount
Direct Materials:
Beginning Raw Material $11,200
Add: Raw Material purchases
during the month $32,000
Total Raw Material available $43,200
Less: Ending Raw material $20,000
Raw Material used in production $23,200
Less: Indirect Material included in
manufacturing Overhead $4,680 $18,520
Add: Direct labor $59,300
Add: Manufacturing overhead
applied to work in process $87,100
Total Manufacturing Costs $164,920
Add: Beginning Work In Process $56,000
Less: Ending Work in Process $68,500
Cost of Goods manufactured $152,420
2. The Preparation of schedule of cost of goods sold for the month is prepared below:-
Primare Corporation
Schedule of Cost of Goods Sold
Particulars Amount
Beginning finished Goods Inventory $34,900
Add: Cost of Goods Manufactured $152,420
Goods available for sale $187,320
Less: Finished Goods Inventory, Ending $43,700
Unadjusted cost of goods sold $143,620
Add: Under-applied Overhead $4,100
Cost of Goods Sold adjusted $147,720
(Under-applied overhead refers that there was less overhead applied that is Actual overheads are more than the overhead applied, thus adding to the cost of the goods sold)
To compute the cost of goods manufactured, figure out the cost of raw materials used, and sum it with the direct labor costs and manufacturing overhead costs, and adjust for work in process inventory. To determine the cost of goods sold, begin with the cost of goods manufactured, adjust for finished goods inventory, and account for under or overapplied overhead.
Firstly, to calculate the schedule of cost of goods manufactured, begin with the raw materials purchased ($32,000) and add the beginning inventory for raw materials ($11,200), then subtract the ending inventory for raw materials ($20,000). This will give you the cost of raw materials used. Then add the direct labor cost ($59,300) and manufacturing overhead cost ($87,100) to get the total manufacturing cost. Add it to the beginning work in process inventory ($56,000) and subtract the ending work in process inventory ($68,500). This ultimately yields the cost of goods manufactured.
Secondly, to determine the cost of goods sold (COGS), start with the cost of goods manufactured from the previous calculation, add beginning finished goods inventory ($34,900) and subtract ending finished goods inventory ($43,700). Finally, adjust for the underapplied overhead ($4,100).
#SPJ3
Answer:
Collaboration.
Explanation:
Collaboration is the process by which two or more people or group's come together to achieve a particular goal. It usually needs leadership to guide it's activities, and is similar to cooperation.
The departments are complaining and saying the other one has it easy. Bother departments are functioning independently.of one another and so cannot understand the unique challenges faced by the other team.
When they collaborate they pool their resources together to achieve more. They also get to understand the pain points of the other department and this helps foster a good work environment.
B. 375
C. 275
D. 575
a. staff training and education
b. the risks of their products or program
c. program outcomes
d. personal testimonials
b. Sales skimming
c. Fake sale
d. False refund