On july 15, 2018, ortiz & co. signed a contract to provide everfresh bakery with aningredient-weighing system for a price of $90,000. the system included finely tuned scales thatfit into everfresh's automated assembly line, ortiz's proprietary software modified to allow theweighing system to function in everfresh's automated system, and a one-year contract tocalibrate the equipment and software on an as-needed basis. (ortiz competes with other vendorswho offer ongoing calibration contracts for ortiz's systems.) if ortiz was to provide these goodsor services separately, it would charge $60,000 for the scales, $10,000 for the software, and$30,000 for the calibration contract. ortiz delivered and installed the equipment and software onaugust 1, 2018, and the calibration service commenced on that date. assume that the scales, software and calibration service are viewed as one performanceobligation. how much revenue will ortiz recognize in 2018 for this contract?

Walsh company manufactures and sells one product. the following information pertains to each of the company’s first two years of operations: variable costs per unit: manufacturing: direct materials $ 25 direct labor $ 12 variable manufacturing overhead $ 5 variable selling and administrative $ 4 fixed costs per year: fixed manufacturing overhead $ 400,000 fixed selling and administrative expenses $ 60,000 during its first year of operations, walsh produced 50,000 units and sold 40,000 units. during its second year of operations, it produced 40,000 units and sold 50,000 units. the selling price of the company’s product is $83 per unit. required: 1. assume the company uses variable costing: a. compute the unit product cost for year 1 and year 2. b. prepare an income statement for year 1 and year 2. 2. assume the company uses absorption costing: a. compute the unit product cost for year 1 and year 2. b. prepare an income statement for year 1 and year 2. 3. reconcile the difference between variable costing and absorption costing net operating income in year 1.

Is exploiting a distinctive competence or improving efficiency for competitive advantage. (a) cooptation (b) coalition (c) competitive intelligence (d) competitive aggression (e) smoothing

Tl & co. is following a related-linked diversification strategy, and soar inc. is following a related-constrained diversification strategy. how do the two firms differ from each other? a. soar inc. generates 70 percent of its revenues from its primary business, while tl & co. generates only 10 percent of its revenues from its primary business. b. soar inc. pursues a backward diversification strategy, while tl & co. pursues a forward diversification strategy. c. tl & co. will share fewer common competencies and resources between its various businesses when compared to soar inc. d. tl & co. pursues a differentiation strategy, and soar inc. pursues a cost-leadership strategy, to gain a competitive advantage.