Use the Following Information to Answer the Question(s)below

question 22

Multiple Choice

Use the following information to answer the question(s) below..
Pelga Company routinely receives goods from its 80%-owned subsidiary,Swede Corporation.In 2011,Swede sold merchandise that cost $80,000 to Pelga for $100,000.Half of this merchandise remained in Pelga's December 31,2011 inventory.This inventory was sold in 2012.During 2012,Swede sold merchandise that cost $160,000 to Pelga for $200,000.$62,500 of the 2012 merchandise inventory remained in Pelga's December 31,2012 inventory.Selected income statement information for the two affiliates for the year 2012 was as follows:

-Consolidated cost of goods sold for Pelga and Subsidiary for 2012 were

• A)$512,000.
• B)$526,000.
• C)$522,500.
• D)$528,000.

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Definitions:

Implementation and Diffusion

The process by which new ideas, practices, or innovations are put into use and spread within an organization or society.

Decision-making Model

A structured process for making choices by identifying a decision, gathering information, and assessing alternative resolutions.

Generation

A group of individuals, born and living around the same time, who share similar cultural experiences or characteristics.

Innovation Process

The sequence of activities that an individual, team, or organization undertakes to conceive, develop, and implement new ideas or products.