BR Company Has a Contribution Margin of 9

question 75

Multiple Choice

BR Company has a contribution margin of 9%. Sales are $477,000, net operating income is $42,930, and average operating assets are $134,000. What is the company's return on investment (ROI) ?

• A) 3.6%
• B) 9.0%
• C) 32.0%
• D) 0.3%

Recognize the impact of financialization on labor relations and employee welfare.

Understand the role of labor markets and product markets in shaping labor relations, and the concept of concession bargaining.

Understand the concept and objectives of different models of unionism (e.g., social, job control, business, industrial, craft, employee empowerment).

Identify the characteristics and critiques of job control unionism.

---

Definitions:

Periodic Inventory System

A method of accounting for inventory where updates to the inventory records are made periodically, typically at the end of an accounting period, rather than after each transaction.

Net Method

An accounting method where purchases are recorded at their net amount after deducting any purchase discounts.

Credit Terms

Conditions under which credit is extended by a lender to a borrower, including repayment schedule, interest rate, and late penalties.

Inventory Returns Estimated

An estimate of the value or volume of goods that are expected to be returned by customers over a specific period.