In One Month, the Sales of Calculators Were as Follows

question 83

Multiple Choice

In one month, the sales of calculators were as follows:   $$\begin{array} { l l r l } \text { Brand } A : & 31 & \text { Brand } D : & 78 \\\text { Brand } B : & 56 & \text { Brand } E : & 42 \\\text { Brand } C : & 14 &\end{array}$$ What central angle of a circle graph would show Brand B's sales as a percent of the total sales for the month?
Round your answer to the nearest tenth.

• A) 106.2^o
• B) 99.2^o
• C) 91.2^o
• D) 83.2^o
• E) 73.2^o

Distinguish between service, manufacturing, and merchandising businesses based on their operational activities.

Identify the financial statements used to analyze different financial facets of a business.

Recognize the importance and computation of financial ratios, specifically the liabilities to owner's equity ratio.

Understand the effects of financial transactions on the accounting equation.

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Definitions:

Pooling Costs

Pooling costs involves aggregating various types of indirect costs together into one cost pool, which is then allocated to different products or services based on certain criteria.

Pool Rate

A predetermined overhead rate used in cost accounting to allocate overhead costs to various cost objects, based on a particular cost pool.

Budgeting Technique

A budgeting technique is a method or approach used to plan and manage financial resources, forecasting income and expenditures over a set period.

Production Volume

The total quantity of goods or services produced by a company within a specific time period.