Use the Following Selected Information from Wheeler, LLC to Determine

question 67

Multiple Choice

Use the following selected information from Wheeler, LLC to determine the 2017 and 2016 common size percentages for cost of goods sold using Net sales as the base. $\begin{array}{|l|r|r|}\hline & \mathbf{2 0 1 7} &2016 \\\hline \text { Net sales } & \$ 276,200 & \$ 231,400 \\\hline \text { Cost of goods sold } & 151,900 & 129,590 \\\hline \text { Operating expenses } & 55,240 & 53,240 \\\hline \text { Net earnings } & 27,820 & 19,820\\\hline\end{array}$

• A)119.4% for 2017 and 100.0% for 2016.
• B)65.1% for 2017 and 56.0% for 2016.
• C)36.4% for 2017 and 41.1% for 2016.
• D)55.0% for 2017 and 56.0% for 2016.
• E)117.2% for 2017 and 100.0% for 2016.

Recognize the role of sociocultural factors in personality development as critiqued by psychoanalytic theorists.

Understand the significance of birth order and its psychological impact according to Adler.

Understand the importance of building and maintaining a therapeutic alliance in successful treatment.

Comprehend the concept of countertransference and its implications in therapy.

---

Definitions:

Salmon Populations

Groups of salmon fish found within specific geographic locations, often monitored for conservation, management, and fishing purposes.

Self-efficacy

An individual's belief in their capacity to execute behaviors necessary to produce specific performance attainments.

Personal Goals

Individual objectives that a person aims to achieve, which can be short-term or long-term and vary in nature.

Achievable Goals

Objectives that can realistically be accomplished within a given timeframe and with available resources.