The Following Information Pertains to Questions

question 10

Multiple Choice

The following information pertains to questions
On January 1,2009,Hanson Inc.purchased 54,000 of Marvin Inc.'s 90,000 outstanding voting shares for $240,000.On that date,Marvin's common stock and retained earnings were valued at $60,000 and $90,000 respectively.Marvin's book values approximated its fair values on the acquisition date with the exception of the company's equipment,which was estimated to have a fair market value that was $50,000 in excess of its recorded book value.The equipment was estimated to have a useful life of eight years.Both companies use straight line amortization exclusively.
On January 1,2010,Hanson purchased an additional 9,000 shares of Marvin Inc.on the open market for $45,000.On this date,Marvin's book values were equal to its fair market values with the exception of the company's equipment,which is now thought to be undervalued by $60,000.Moreover,the equipment's estimated useful life was revised to 4 years on this date.
Marvin's net Income and dividends for 2009 and 2010 are as follows: Marvin's goodwill was subject to an impairment loss of $5,000 during 2009.Hanson ABC Inc.uses the equity method to account for its investment in Marvin Inc.
-What is the amount of the acquisition differential amortization for 2009?

• A)$6,250
• B)$4,375
• C)$5,625
• D)$12,000

Comprehend the significance of dummy rows or columns in the transportation model.

Calculate the capacity and demand correlation in transportation problems.

Solve transportation problems with given data and constraints.

Conceptualize the relation between the size of the transportation problem and the fraction of filled cells in its optimal solution.

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Definitions:

Average Total Cost (ATC)

ATC refers to the per-unit cost of production, calculated by dividing the total costs by the quantity of output produced.

Diseconomies of Scale

Increases in the firm’s per-unit costs associated with increases in firm size due to inefficiencies and monitoring problems.

Anti-Employment Discrimination Legislation

Laws designed to prevent discrimination in hiring, promotion, job assignment, termination, and compensation based on certain specified characteristics.

Female/Male Earnings Ratio

A measure comparing the average earnings of female workers to those of male workers, often utilized to highlight gender pay gaps in the workforce.