Asmall producer of machine tools wants to move to a larger building, and has identified two alternatives. location a has annual fixed costs of $100,000 and variable costs of $13,000 per unit; location b has annual fixed costs of $300,000 and variable costs of $8,000 per unit. the finished items sell for $18,000 each. at what volume of output would the two locations have the same total cost?

The two location will have the same total cost for a volume of 40 items.

Explanation:

The cost function C for the alternatives in terms of the variable cost V and the fixed cost F,  being x the selling items, can be expressed as:

C = F +V.x

Thus for the alternatives A and B the corresponding cost function Ca and Cb will be:

Ca = Fa + Va.x

Cb = Fb + Vb.x

Replacing the fixed and variables values for eahc alternatives:

Ca = 100,000 + 13,000x

Cb = 300,000 + 8,000x

By equalling the cost:

Ca = Cb

100,000 + 13,000*x = 300,000 + 8,000*x

13,000x -8,000x = 300,000 - 100,000

5,000x = 200,000  

x = 200,000 / 5,000 = 40

The cost functions will be equal for a 40 volume of items.

multiculturalism is a particular subject of debate in certain european nations that are associated with the idea of a single nation within their country. critics of multiculturalism may argue against cultural integration of different ethnic and cultural groups to the existing laws and values of the country.

so yes, multiculturalism can (and usually does) result in the host country/continent losing its culture, identity and linguistics, especially due to the raw numbers of demographic transitions.

explanation:

both are integral parts of a corporate balance sheet. the cash flow statement, or statement of cash flows, measures the sources of a company's cash and its uses of cash over a specific time period. the income statement measures a company's financial performance, such as revenues, expenses, profits or losses over a specific time period (in fact, it's sometimes called a statement of financial performance).

a cash flow statement shows exactly how much money a company has received and how much it has spent, traditionally over a period of one month. it captures the current operating results and changes on the balance sheet, such as increases or decreases in accounts receivable or accounts payable, and does not include noncash accounting items such as depreciation and amortization. the cash flow generally comes from revenue received as a result of business activity, but it may be augmented by funds available as a result of credit. a cash flow statement is used to determine the short-term viability and liquidity of a company, specifically how well it is positioned to pay its bills and vendors.