The purchasing manager assigned to the team had already worked with Dan in the past. However, a difference of opinion had soured their relationship. As a result, the purchasing manager is unable to objectively evaluate and appreciate the various aspects of the current project described in the memorandum Dan prepared. This is an example of .

As a result of a thorough physical inventory, waterway company determined that it had inventory worth $320200 at december 31, 2020. this count did not take into consideration the following facts: walker consignment currently has goods worth $47400 on its sales floor that belong to waterway but are being sold on consignment by walker. the selling price of these goods is $75900. waterway purchased $21900 of goods that were shipped on december 27, fob destination, that will be received by waterway on january 3. determine the correct amount of inventory that waterway should report.