At the End of 2014, Diatomic Company Implemented a New

question 123

Multiple Choice

At the end of 2014, Diatomic Company implemented a new labor process and redesigned its product with the expectation that input usage efficiency would increase. Now, at the end of 2015, the president of the company wants an assessment of the changes on the company's productivity. The data needed for the assessment are as follows:

• A) 3.69
• B) 1.00
• C) 1.15
• D) 4.00

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Definitions:

Realized Gain

Gain that results from the sale of an asset or investment, which has turned into actual cash or an equivalent.

Unrealized Gain

A profit that results from an increase in value of an investment or asset but has not been realized through a sale.

Exchange Rates

The value of one currency for the purpose of conversion to another, implying how much of one currency can be exchanged for another.

Foreign Currency (FC)

Currency used in a transaction that is different from the currency of the primary economic environment in which the entity operates.