Orr Corporation sold equipment for $28,000. The equipment had an original cost of $54,000 and accumulated depreciation of $27,000. As a result of the sale, A. net income will decrease $9,000. B. net income will increase $1,000. C. net income will increase $9,000. D. net income will increase $18,000.

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a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.

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