Naples, Inc How Much Is ROI for the Year If Management Is

question 146

Multiple Choice

Naples, Inc. recorded operating data for its shoe division for the year. $$\begin{array} { l r } \text { Sales } & \$ 750,000 \\\text { Contribution margin } & 135,000 \\\text { Total fixed costs } & 90,000 \\\text { Average total operating assets } & 300,000\end{array}$$ How much is ROI for the year if management is able to identify a way to improve the contribution margin by $30,000, assuming fixed costs are held constant?

• A) 25%
• B) 18%
• C) 45%
• D) 12%

Define and provide examples of events that affect the probability of a response, including reinforcers and punishment.

Describe the process of behavior modification through extinction and differential reinforcement.

Distinguish between different behaviorists’ views and the importance of intervening variables.

Identify the components of classical conditioning in practical scenarios.

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Definitions:

Accrued Revenues

Revenues that have been earned but not yet received in cash or recorded at the statement date, common in service-related transactions.

Adjusting Entry

An accounting entry made in the books at the end of an accounting period to allocate revenues and expenditures to the period in which they actually occurred.

Accrued Expenses

Expenses that have been incurred but not yet paid or recorded in the financial statements, representing future obligations.

Accrued Revenue

Revenue that has been earned but not yet received in cash or recorded by the accounting system.