If i'majuiceco. establishes a bottling plant in delaware, it will most likely use production technologies that require more workers. strive for economies of scale where quantity of output falls as the cost of production falls. strive to reach economies of scale that will result in producing at a higher average cost. use production technologies that conserve on the number of workers.

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.