What is the proportion of an administered drug that reaches systemic circulation?

Van Horn Inc. sells a single product for $10. At a volume of 8,200 units, variable costs are $4 per unit and fixed costs total $110,000. What dollar sales level would Van Horn have to achieve to earn a target profit of $160,000?

Langdon Inc. is studying whether to outsource its Human Resources (H/R) activities. Salaried professionals who earn $390,000 would be terminated; in contrast, administrative assistants who earn $120,000 would be transferred elsewhere in the organization. Miscellaneous departmental overhead (e.g., supplies, copy charges, overnight delivery) is expected to decrease by $30,000, and $25,000 of corporate overhead, previously allocated to Human Resources, would be picked up by other departments. If Langdon can secure needed H/R services locally for $410,000, how much would the company benefit by outsourcing?

Costs that remain the same over a wide range of activity, but jump to a different amount outside that range, are known as:

Cost of goods manufactured for the year were $860,000. Beginning work-in-process inventory was $40,000. Ending work-in-process was $60,000. If the beginning finished goods inventory was $400,000 and the ending finished goods inventory was $990,000 what was the cost of goods sold for the year?

King Enterprises, which uses the high-low method to analyze cost behavior, has determined that machine hours best explain the company’s utilities cost. The company’s relevant range of activity varies from a low of 600 machine hours to a high of 1,100 machine hours, with the following data being available for the first six months of the year: Month Utilities Machine Hours January $ 8,700 800 February 8,360 720 March 8,950 810 April 9,360 920 May 9,625 950 June 9,150 900 The fixed utilities cost per month for King is:

Cassie’s Cookies produces gourmet cookies, which sell for $16 a basket. Variable costs per basket are $6 and fixed costs are $5,000 per month. If the company expects to sell 1,500 baskets of cookies, what is the margin of safety in dollars?

Abbot Industries is deciding whether or not to discontinue its Agave Division. The division’s contribution margin is $48,600 per year. The fixed costs charged to the division total $57,600 but $27,000 would be eliminated if the division is discontinued. If the division is eliminated, Abbot’s overall operating income would:

The difference between budgeted sales revenue and break-even sales revenue is the:

What nutritional advice can you give to a parent of a preschooler? (2 correct answers)