Rose co. sells one product and uses the last-in, first-out method to determine inventory cost. information for the month of january follows: total units unit cost beginning inventory, 1/1 8,000 $8.20 purchases, 1/5 12,000 7.90 sales 10,000 rose has determined that at january 31, the replacement cost of its inventory was $8 per unit, and the net realizable value was $8.80 per unit. rose’s normal profit margin is $1 per unit. rose applies the lower-of-cost-or-market rule to total inventory and records any resulting loss. at january 31, what should be the net carrying amount of rose’s inventory?

a. $79,000

b. $78,000

c. $80,000

d. $81,400

The monthly demand equation for an electric utility company is estimated to be p equals 60 minus left parenthesis 10 superscript negative 5 baseline right parenthesis x, where p is measured in dollars and x is measured in thousands of killowatt-hours. the utility has fixed costs of $3 comma 000 comma 000 per month and variable costs of $32 per 1000 kilowatt-hours of electricity generated, so the cost function is upper c left parenthesis x right parenthesis equals 3 times 10 superscript 6 baseline plus 32 x. (a) find the value of x and the corresponding price for 1000 kilowatt-hours that maximize the utility's profit. (b) suppose that the rising fuel costs increase the utility's variable costs from $32 to $38, so its new cost function is upper c 1 left parenthesis x right parenthesis equals 3 times 10 superscript 6 baseline plus 38 x. should the utility pass all this increase of $6 per thousand kilowatt-hours on to the consumers?