3. michael's employer has recently experienced financial problems, and several rounds of layoffs have occurred. michael is still employed; however, it is likely that his needs have become heightened.

Computing equivalent units is especially important for: (a) goods that take a relatively short time to produce, such as plastic bottles. (b) goods with sustainability implications in their production processes. (c) goods that are started and completed during the same period. (d) goods that take a long time to produce, such as airplanes.

World systems manufactures an optical switch that it uses in its final product. world systems incurred the following manufacturing costs when it produced 74 comma 000 units last​ year: ​(click the icon to view the manufacturing​ costs.) another company has offered to sell world systems the switch for $ 13.50 per unit. the world systems prepared an outsourcing decision analysis to show the cost per unit of making the switches versus the cost per unit of buying​ (outsourcing) the switches. ​(click the icon to view the outsourcing decision​ analysis.) world systems needs 86 comma 000 optical switches next year​ (assume same relevant​ range). by outsourcing​ them, world systems can use its idle facilities to manufacture another product that will contribute $ 140 comma 000 to operating​ income, but none of the fixed costs will be avoidable. should world systems make or buy the​ switches? show your analysis.

The expenditures and receipts below are related to land, land improvements, and buildings acquired for use in a business enterprise. the receipts are enclosed in parentheses. money borrowed to pay building contractor (signed a note) $(276,500 ) (b) payment for construction from note proceeds 276,500 (c) cost of land fill and clearing 11,220 (d) delinquent real estate taxes on property assumed by purchaser 8,340 (e) premium on 6-month insurance policy during construction 12,060 (f) refund of 1-month insurance premium because construction completed early (2,010 ) (g) architect’s fee on building 27,040 (h) cost of real estate purchased as a plant site (land $206,800 and building $55,900) 262,700 (i) commission fee paid to real estate agency 9,620 (j) installation of fences around property 4,030 (k) cost of razing and removing building 10,130 (l) proceeds from salvage of demolished building (4,910 ) (m) interest paid during construction on money borrowed for construction 13,700 (n) cost of parking lots and driveways 17,690 (o) cost of trees and shrubbery planted (permanent in nature) 14,080 (p) excavation costs for new building 2,950 identify each item by letter and list the items in columnar form.