Developing training program

Answers

Answer 1

Answer:

Training can be viewed as a process comprised of five related stages or activities: assessment, motivation, design, delivery, and evaluation.

Explore five stages of the training process:

Assess.

Motivate.

Design.

Deliver.

Evaluate.


Related Questions

which of the following sentence ls use active voice

Answers

Answer:

Where is the picture

Explanation:

Identify the supporting document:

A_ Sale of merchandise

B_Payment of rent

C_Buy a car

D_Current account deposit

E_Delivery of goods​

Answers

A_sale of merchandise

ill give brainlest

What are three influences that led to the development of amusement parks and theme parks? Evaluate and describe some of the ways that these influences helped shape modern amusement and theme parks.

Answers

Answer:

Three influences that led to the development of amusement parks and theme parks are the Medieval European pleasure gardens, industrialization and world fairs.

Explanation:

Three influences that led to the development of amusement parks and theme parks are the Medieval European pleasure gardens, industrialization and world fairs. They helped shape modern amusement parks and theme parks by bringing in ideas of pleasure and advances in technology allowing for mechanical rides

European fairs, pleasure gardens and large picnic area

Joanna ran a red light and hit another car. No one was hurt, but there was
damage to both vehicles. Joanna has liability coverage, but she does not
have collision insurance. Joanna's insurance carrier will pay for the damage
to:
A. neither vehicle.
Ο Ο
B. Joanna's vehicle only.
C. the other driver's vehicle only.
O
O
D. both vehicles.

Answers

Because his vehicle have a liability coverage alone on his car, then, the insurance carrier will pay for the damage to other driver's vehicle only.

The liability coverage provided is this case is also called a Third party insurance because it provide compensation for liability arising from damage to other road users.

Hence, since his vehicle have a liability coverage alone on his car, then, the insurance carrier will pay for the damage to other driver's vehicle only.

Therefore, the Option C is correct.

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What Do You Need To Know About Taxi To Heathrow?

Answers

London Heathrow Cars are Heathrow's largest taxi company and have been operating since 2004. They are based at Heathrow meaning you can pre-book or call them directly from the terminal. They use 'fixed prices' so the price stays the same regardless of the route or time taken.

Lansing Company’s current-year income statement and selected balance sheet data at December 31 of the current and prior years follow. LANSING COMPANY Income Statement For Current Year Ended December 31 Sales revenue $ 130,200 Expenses Cost of goods sold 53,000 Depreciation expense 17,500 Salaries expense 29,000 Rent expense 10,100 Insurance expense 4,900 Interest expense 4,700 Utilities expense 3,900 Net income $ 7,100 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Prior Year Accounts receivable $ 6,700 $ 8,000 Inventory 3,080 2,090 Accounts payable 5,500 6,800 Salaries payable 1,100 810 Utilities payable 440 270 Prepaid insurance 370 500 Prepaid rent 440 290
Required:
Prepare the cash flows from operating activities section only of the company's 2017 statement of cash flows using the indirect method.

Answers

From the computation that was done, the value of the cash flow from operating activities will be $30430.

Net income = $7100

Add: Interest expense = $4700

Add: Depreciation = $17500

Account receivable = $8000 - $6700 = $1300

Inventory = $2090 - $3080 = - $990

Prepaid insurance = $500 - $370 = $130

Prepaid rent = $290 - $440 = -$150

Utilities payable = $270 - $440 = -$170

Accounts payable = $6800 - $5500 = $1300

Salaries payable = $810 - $1100 = $290

Cash flow from operating activities = $30430

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The purpose of the cash flow statement is to:
To give a detailed breakdown of key items shown in the primary financial statements
Show where the business's cash has come from and where it has been spent
Show, at a particular date, the sources of funds provided to a business by shareholders and others and how these funds have been used
Show the revenues, expenses and operating profit for the financial year

Answers

Simplify the following expression: 4x + 5y – 2x – 3y + 2z *c

The purpose of the cash flow statement is to show where the business's cash has come from and where it has been spent.

What is a cash flow statement?

A cash flow statement is a type of financial statement that gives total information about all of the cash inflows a business makes from continuing activities and outside investment sources. It also includes any cash outflows made within a specific time period to cover investments and business expenses.

The financial statements of a firm give investors and analysts a picture of all the business transactions that take place, where each transaction helps the company succeed. Because it tracks the cash generated by the business in three key ways—through operations, investments, and financing—the cash flow statement is seen to be the most understandable of all the financial statements.

The cash flows from operating activities (CFO) portion of the cash flow statement contains transactions from all operational business activities. The net income is the starting point for the cash flows from operations segment, which subsequently reconciles all non-cash items to cash items comprising operational activities. In other words, it is the business's net income, but expressed in cash.

The cash flows from investing (CFI), which are the outcome of investment gains and losses, are examined in the second section of the cash flow statement. Cash spent on real estate, machinery, and equipment is also included in this part. In this section, analysts search for variations in capital expenditures.

The cash flow statement's final section is titled cash flows from financing (CFF). An overview of how cash is used in business finance is given in this section. It gauges the movement of money between a business's owners and creditors, and its funding typically comes from debt or equity. When the cash flow from finance is positive, more money is coming into the business than is leaving it. If the number is negative, it could indicate that the business is repurchasing stock or paying down debt.

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In what ways do federal, state, and local regulatory agencies play a role in the hospitality and tourism industry, specifically the recreational sector? Identify and describe one example for each agency, evaluating the ways in which this agency impacts the hospitality and tourism industry by using your example as a framework.

What are three influences that led to the development of amusement parks and theme parks? Evaluate and describe some of the ways that these influences helped shape modern amusement and theme parks.

Imagine that you are looking to hire someone for a park ranger position. What characteristics or skills would you look for in the candidates? Why?

Shelly is accompanying her dad to work for a few days over summer break. Her dad is a theme park manager. What are some tasks, duties, and things that Shelly might observe her dad doing over these few days while she is with him at work?

Answers

Answer:

its only my opionion

Explanation:

local and state stakeholders and partners, with some assistance from federal groups. The realization of what federal agencies can and cannot do has led to new approaches. One example is community-based disaster preparedness (CBDP), which is increasingly used as a general framework for promoting local-level capacity building.

The hospitality industry is thought to have the biggest positive socioeconomic effects on employment, living standards, tax collections for state and municipal governments, and local retail sales growth.

What is hospitality?

The term "hospitality" refers to the relationship that exists between a host and a guest in which the host accords the guest some measure of goodwill. This includes the welcoming and entertaining of guests, visitors, or strangers.

Medieval European pleasure gardens, industrialization, and world fairs are three factors that influenced the growth of amusement parks and theme parks. They contributed to the development of modern theme parks and amusement parks by introducing concepts of enjoyment and technological advancements that made mechanical rides possible.

The characteristics or skills for a park ranger will be:

Physical fitness to work outdoors. Strong communication skills.A willingness to help people and conservation efforts.

Shelly can ensure all parts of the park are operating effectively in terms of staff and equipment and oversee the effective application of health and safety regulations and risk assessment to ensure a safe environment for park employees and the public

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Boreki Enterprise has the following 10 items in inventory. Theodore Boreki asks you a recent OM graduate to divide these item into ABC classification. Fill in the blanks and then answer the following questions. round dollar volume to the nearest number and percentage of dollar volume to two decimal places.
Item Annual Demand Cost\Unit Dollar Volume % of Total Dollar Volume
A2 3500 50 ___ ___
BB 4000 12 48,000 4.89
CT 1500 45 67,500 6.60
D1 6000 20 _____ _____
E9 1000 20 20,000 1.95
F3 500 500 ____ _____
G2 200 1500 300,000 29.34
H2 600 20 12,000 1.17
I5 1750 10 ____ ___
J8 2500 5 12,500 1.22
Based on the percentages of dollar volume, Item A2 should be classified as _____.

Answers

1. The blanks are filled with the correct values and each item classified according to the ABC classification as follows:

A - outstandingly important

G2                200               1500          300,000                      37.62%

A2             3500                   50            175,000                      21.94%

D1              6000                  20            120,000                     15.05%

B - of average importance

CT              1500                  45               67,500                       8.46%

BB             4000                   12              48,000                       6.02%

 

C - relatively unimportant

F3               500                500             25,000                        3.13%

E9              1000                  20             20,000                        2.51%

I5               1750                  10               17,500                        2.19%

J8             2500                   5               12,500                        1.57%

H2              600                  20              12,000                        1.50%

2. Item A2 is classified as A - outstandingly important.

Data and Calculations:

Item  Annual Demand  Cost\Unit   Dollar Volume   % of Total Dollar Volume

A2             3500                   50            175,000                      21.94%

BB             4000                   12              48,000                       6.02%

CT              1500                  45              67,500                       8.46%

D1              6000                  20            120,000                     15.05%

E9              1000                  20             20,000                        2.51%

F3               500                500             25,000                        3.13%

G2              200               1500          300,000                     37.62%

H2              600                  20              12,000                        1.50%

I5               1750                  10               17,500                        2.19%

J8             2500                   5               12,500                        1.57%

Total Dollar Volume                          797,500                         100%

Percentages of dollar = Dollar Volume/Total Dollar Volume x 100

Thus, based on the percentages of dollar volume, Item A2 should be classified as A - outstandingly important.

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Along with a complete shut down or even jail time for its principals, what other possible result can occur if a business violates federal regulations?
A. The business may be fined for its infractions.
B. The business may be sanctioned and employees asked to resign.
C. The principal owners would be asked to leave the country

no links please​

Answers

Answer:

The answer is "yes".

By definition they regulate them, which means restraining some of the actions they might otherwise take that are perceived to harm others or have other greater negative impacts on society.

That being said, they also benefit them by generally fostering an environment of stability in the markets, which is the first thing that commerce needs in exploiting opportunities. When a business knows what to expect, it is able to develop effective strategies that optimize profits for the circumstances.

Explanation:

what are books of prime entry? ​

Answers

Answer:

A book or record in which certain types of transaction are recorded before becoming part of the double-entry book-keeping system.


Karson is a manager in a bottle manufacturing company. He wants to check whether 100 bottles were produced and dispatched to the market. Which department should
he consult?

Answers

Answer:

Answer is Operations Department.

Explanation:

The Centers for Disease Control and Prevention (CDC) defines a healthy sleep duration
to be at least seven hours per day. The CDC reports that the percentage of people who
report a healthy sleep duration varies by marital status. The CDC also reports that in
2018, 67% of those who are married report a healthy sleep duration; 62% of those who
have never been married report a healthy sleep duration; and 56% of those who are
divorced, widowed, or separated report a healthy sleep duration. The file Sleep Habits
contains sample data on the sleeping habits of people who have never been married
that are consistent with the CDC's findings. Use these data to answer the following
questions. Click on the datafile logo to reference the data,
DATA file
a. Develop a point estimate and a 95% confidence interval for the proportion of those
who have never been married who report a healthy sleep duration,
Point estimate
(to 4 decimals)
to
Confidence interval
(to 4 decimals)
4
b. Develop a point estimate and a 95% confidence interval for the mean number of
hours of sleep for those who have never been married.
(to 4 decimals)
Point estimate
to
Confidence interval
(to 4 decimals)
c. For those who have never been married, estimate the number of hours of sleep per
day for those who report a healthy sleep duration (to 4 decimals).

Answers

a. The point estimate of the married people that sleep well is = 0.6299. The confidence interval for the mean hours of sleep for those that have never been married but report good sleep is 0.6186, 0.6412

b. The point estimate of the number of hours for people that have never been married = 7.2257

95% confidence interval for the mean number of  hours of sleep for those who have never been married = 7.2065, 7.2447

c. the estimated number of sleep for those that have never been married = 7.729 hours

a. The point estimate

[tex]P=\frac{Xp}{n}[/tex]

[tex]Xp = successes\\n = sample size\\[/tex]

Those who have never been married n = 7044

Xp = those who sleep for 7 hours at least

To get Xp, the excel function

Countif(range, criteria)

Countif(A:A, >=7)

This gives Xp = 4437

Point estimate =

[tex]\frac{4477}{7044}[/tex]

= 0.6299

The point estimate of the married people that sleep well is = 0.6299

At 95% interval of confidence,

α = 1-0.95 = 0.05

α/2 = 0.05/2 = 0.025

Z0.025 = 1.96 ( Use the standard probability normal table)

Margin of Error

=[tex]M.E = 1.96\sqrt \frac{0.6299(1-0.6299)}{7044} \\\\= 1.96\sqrt{0.000033} \\\\1.96*0.0057[/tex]

= 0.0113

The 95% confidence interval

= 0.6299 - 0.0113 , 0.6299 + 0.0113

= 0.6186, 0.6412

The confidence interval for the mean hours of sleep for those that have never been married is 0.6186, 0.6412

b. Sample mean

x = ∑x/n

x = number of sleep of the never been married

Mean is calculated using excel function

Average(range)

Average(a:a)

This gives the sample mean = 7.2257

The point estimate of the number of hours for people that have never been married = 7.2257

Standard deviation using excel =

Stdev(A:A) = 0.8211

[tex]Margin of error =1.96*\frac{0.8211}{\sqrt{7044} }[/tex]

= 0.0192

The confidence interval =

= 7.2257-0.0192, 7.2257+0.0192

= 7.2065, 7.2447

95% confidence interval for the mean number of  hours of sleep for those who have never been married = 7.2065, 7.2447

c. From the available data, the mean number of sleep per day that is gotten from the 4437 people that are unmarried and sleep healthily for at least 7 hours = 34295.1

Mean = 34295.1/4437

= 7.729

the estimated number of sleep for those that have never been married = 7.729 hours

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This year you earned 75,500. Last year you earned 72,400. What was the rate of change on your earnings since last year? A. 4.28% B. 4.68% C. 4.92% D. 5.12%​

Answers

It’s 5.12% this is cuz u need max 20 letters to send the answer

Can anyone help me with this accounting question? Im confused with the question​

Answers

Answer:

what the heck

Explanation:

is this englesh

sample of event proposal​

Answers

Tanong nyo po Kay Jollibee

An economy where the government determines the prices of all goods and services produced is called a ( 50 POINTS AND BRAINLIEST IT HAS TO BE FAST PLS )

a
capitalistic economy

b
command economy

c
free enterprise economy

d
global export economy

Answers

B. Command economy
This is because this is exactly what. Command economy does

Answer:

B. command economy

Explanation:

Assume a company is considering whether to accept or reject a special order opportunity to sell a customer 300 units of a slightly customized version of one of its products for $38.25. The normal selling price of this product is $48 per unit. It can fulfill the order using existing manufacturing capacity. The company’s accounting system estimates the following unit product cost for this product: Per Unit Direct materials $ 18 Direct labor 12 Manufacturing overhead 10 Total cost $ 40 The company estimates that $3 of its manufacturing overhead varies with respect to the number of units produced. The remainder of its overhead is fixed and unaffected by the volume of units produced within the relevant range. Assuming that this decision will have no effect on sales to other customers, what is the financial advantage (disadvantage) of accepting the special order?

Answers

The financial advantage the company gains by accepting the special order of 300 units is $1,575.

Data and Calculations:

Units of sales for special order = 300 units

The unit price for the special order = $38.25

Normal selling price per unit = $48

Estimated unit product cost:

Direct materials $ 18

Direct labor 12

Manufacturing overhead 10

Total cost $ 40

Variable manufacturing overhead = $3

Fixed manufacturing overhead = $7 ($10 -$3)

Total relevant cost =  $33 ($18 + $12 + $3)

The per unit financial advantage of accepting the special order = $5.25 ($38.25 - $33)

Thus, the financial advantage accruing to the company for accepting the special order of 300 units is $1,575 (300 x $5.25).

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Grady, Inc. manufactures model airplane kits and projects production at 650, 500, 450, and 600 kits for the next four quarters. Direct materials are 4 ounces of plastic per kit and the plastic costs $1 per ounce. Indirect materials are considered insignificant and are not included in the budgeting process. Beginning Raw Materials Inventory is 850 ounces, and the company desires to end each quarter with 10% of the materials needed for the next quarter’s production. Grady desires a balance of 200 ounces in Raw Materials Inventory at the end of the fourth quarter. Each kit requires 0.10 hours of direct labor at an average cost of $10 per hour. Manufacturing overhead is allocated using direct labor hours as the allocation base. Variable overhead is $0.20 per kit, and fixed overhead is $165 per quarter. Prepare Grady’s direct materials budget, direct labor budget, and manufacturing overhead budget for the year. Round the direct labor hours needed for production, budgeted overhead costs, and pre-determined overhead allocation rate to two decimal places.
Refer to the budgets prepared. Determine the cost per kit to manufacture the model airplane kits. Grady projects sales of 100, 150, 100, and 200 kits for the next four quarters. Prepare a cost of goods sold budget for the year. Grady has no kits in beginning inventory.

Answers

Grady, Inc.'s Direct Materials Budget, Direct Labor Budget, and Manufacturing Overhead Budget for the year are as follows:

Direct Materials Budget

                                            Quarter 1   Quarter 2  Quarter 3  Quarter 4   Total

Projected production                650          500            450          600      2,200

Ounces of plastic per kit              4               4                 4               4              4

Total materials required         2,600     2,000          1,800        2,400     8,800

Ending materials inventory        200         180             240           200

Raw materials available          2,800      2,180         2,040        2,600

Beginning materials inventory  850        200              180           240

Purchases of raw materials     1,950      1,980          1,860        2,360

Cost of materials purchased $1,950  $1,980     $1,860      $2,360  $8,150

Direct Labor Budget

                                            Quarter 1   Quarter 2  Quarter 3  Quarter 4   Total

Projected production                650          500            450          600      2,200

Hours per kit                              0.10          0.10            0.10          0.10         0.10

Total direct labor hours reqd.    65             50              45             60         220

Average cost per hour              $10            $10            $10            $10          $10

Total direct labor cost           $650         $500        $450        $600   $2,200

Manufacturing Overhead Budget:

Variable overhead                 $130         $100            $90         $120      $440

Fixed overhead                     $165         $165           $165         $165      $660

Total manufacturing o/h      $295        $265          $255        $285     $1,100

Manufacturing overhead/unit $0.45     $0.53       $0.57     $0.475     $0.50

Cost per Kit:

Direct materials cost per unit =  $4.00

Direct labor cost per unit            $1.00

Manufacturing overhead           $0.50

Cost per kit =                              $5.50

Cost of goods sold budget for the year:

                                 Quarter 1   Quarter 2  Quarter 3  Quarter 4   Total

Quarter Sales                100            150           100            200         550

Cost per unit             $5.50

Cost of goods sold   $550       $825         $550        $1,100       $3,025

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Integrating 160 different nationalities into one
corporation, such as The Emirates Group, has
challenges and opportunities. What challenges
do you see? What opportunities come from this
diverse workforce?

Answers

Answer:

6/7okay

hi

288+287299(

udueuiiowiiikd78((_88

The integration of different nationalities in a corporation, such as The Emirates Group, can have the advantages of increasing knowledge and innovation.

The disadvantages of this type of commercial integration can be related to cultural and adaptive differences among workers.

What are the challenges of a multicultural environment?

Globalization has tightened social and economic relationships between nations, making work environments multicultural, which is positive for increasing creativity, but there are several challenges that must be managed such as:

Language barriersEthicIndividual values

Therefore, it is essential that in a multicultural corporation, there is a focus on promoting cultural skills and ethics as guides for actions in micro and macro environments.

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zarasiato24, I couldn't give Brainliest so I am posting a new question so I can give you Brainliest

Answers

Answer:

im here

Explanation:

I hope that if you graduate, what can you do for this company better?

Answers

Answer:

I be confident for your company

Stone Age Surfboards is a small manufacturer of two types of popular high-tide surfboards, the Rockwell and the Limestone models. The manufacturing process consists of two departments: fabrication and finishing. The fabrication department has 15 skilled workers, each of whom works 5 hours per day. The finishing department has 5 workers, who also work a 5-hour shift. Each pair of Rockwell surfboards requires 3 labor hours in the fabrication department and 1.5 labor hours in finishing. The Limestone model requires 4.5 labor-hours in fabrication and 2 labor-hours in finishing. The company operates 6 days a week. It makes a per-unit profit of $60 on the Rockwell model and $75 on the Limestone model. Approximately 4.1 Rockwell models and 8.4 Limestone models are produced per day. What is the total number of hours used for the finishing operation

Answers

Based on the information given, the total number of hours that will be used for the finishing operation will be 22.95 hours.

The total number of hours that will be required for finishing 4.1 Rockwell models will be:

= 1.5 × 4.1 = 6.15 hours.

The total number of labor hours that'll be required for finishing 8.4 Limestone models will be:

= 2 × 8.4 = 16.8 hours.

Therefore, the total labor hours that will be required will be:

= 6.15 hours + 16.8 hours

= 22.95 hours

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On job training techniques example

Answers

Answer:

tyf didi

Explanation:

workforce Zoya Jacobson

I guess when your training you could ask for help with anything you don’t know

Pina Colada Co. had the following transactions during the current period.

Mar. 2 Issued 5,000 shares of $5 par value common stock to attorneys in payment of a bill for $29,400 for services performed in helping the company to incorporate.
June 12 Issued 58,300 shares of $5 par value common stock for cash of $362,400.
July 11 Issued 1,025 shares of $100 par value preferred stock for cash at $130 per share.
Nov. 28 Purchased 2,520 shares of treasury stock for $78,000.

Requried:
Journalize the transactions.

Answers

Pina Colada Co. will record the following journal entries for the transactions.

Mar. 2 Debit Attorney's Fees $29,400

Credit Common Stock $25,000

Credit Additional Paid-in Capital - Common $4,400

To record the issuance of 5,000 shares at $5 par value for attorney's bill.

June  12 Debit Cash $362,400

Credit Common Stock $291,500

Credit Additional Paid-in Capital - Common $70,900

To record the issuance of 58,300 shares at $5 par value for $362,400.

July 11 Debit Cash $133,250

Credit Preferred Stock $102,500

Credit Additional Paid-in Capital -Preferred $30,750

To record the issuance of 1,025 shares of $100 par value at $130 per share.

Nov. 28 Debit Treasury Stock $12,600

Debit Additional Paid-in Capital - Common $65,400

Credit Cash $78,000

To record the purchase of 2,520 shares at $5 par for $78,000.

Data and Calculations:

Mar. 2 Attorney's Fees $29,400 Common Stock $25,000 Additional Paid-in Capital - Common $4,400

issuance of 5,000 shares at $5 par value.

June  12 Cash $362,400 Common Stock $291,500 Additional Paid-in Capital - Common $70,900

58,300 shares at $5 par value.

July 11 Cash $133,250 Preferred Stock $102,500 Additional Paid-in Capital -Preferred $30,750

1,025 shares of$100 par value at $130 per share

Nov. 28 Treasury Stock $12,600 Additional Paid-in Capital - Common $65,400 Cash $78,000

2,520 shares at $5 par for $78,000.

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Which of the following team members would be tasked with using sales or production information to determine transportation requirements?
Transportation Manger
Delivery Truck driver
Material handler
Train Conductor

Answers

The team member responsible for determining transportation requirement is the transportation manager.

A transportation manager is the one responsible for overseeing and directing transportation-related operations in organisation.

The duty of the transportation manager include;

Direct all the activities related routing,dispatch,transporting vehicles,loading,off-loading etc.He/she communicate with the sales manager about all the information regarding customer contact,quqntity of products to be shipped etc.Supervising shipments until delivery is compleated

Get information from production department about the supply/transportation of necessary resources(raw materials etc.).

The correct option is (a) Transportation manager.

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Answer:

Transportation manager

Explanation:

(for economics class) How could a manager or owner of a business utilize a cost production table to make the business a success?

Answers

1.Starting a business requires analytical thinking, determined organization, and detailed record-keeping.

2.It’s important to be aware of your competition and either appropriate or improve upon their successful tactics.

3.You’ll almost certainly end up working harder for yourself than you would for someone else, so prepare to make sacrifices in your personal life when establishing your business.

4.Providing good service to your customers is crucial to gaining their loyalty and retaining their business.

Identify a current trending topic on Yahoo! or Twitter. Why do you think this particular topic is currently trending? How long do you think this topic will remain popular? Can you connect the trending topic to any of the cultural values and behaviors discussed in your readings?

Answers

Answer:

I am pro of free fire

Explanation:

124 5

A project with an initial cost of $26,900 is expected to generate cash flows of $6,500, $8,600, $9,050, $7,950, and $7,300 over each of the next five years, respectively. What is the project's payback period

Answers

Answer:

b

Explanation:

Sheridan Company uses a periodic inventory system. For April, when the company sold 450 units, the following information is available. Units Unit Cost Total Cost April 1 inventory 280 $ 17 $ 4,760 April 15 purchase 420 20 8,400 April 23 purchase 300 22 6,600 1,000 $ 19,760 Calculate weighted average cost per unit.

Answers

Answer:

Closing inventory - $10,160

Costs of goods sold - $9,600

Explanation:

Under the LIFO Method, the cost of good sold equals to

= April 23 units × cost per unit + Remaining units × cost per unit

= 300 units × $22 + 150 units × $20

= $6,600 + $3,000

= $9,600

Since the firm has sold 450 units, so out of which 300 units sold at a price of $22 and the remaining 150 units sold at a price of $20

The ending inventory equals to

= Remaining units × cost per unit + April 1 × cost per unit

= 270 units × $20 + 280 units × $17

= $5,400 + $4,760

= $10,160

Since on April 23, the 420 units were purchase, out of which 150 units are transferred to the cost of good sold and the remaining units 270 units at $20 is transferred to the ending inventory

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