Boardman Company reported the following data for the month of January: Inventories: 1/1 1/31 Raw materials $32,000 $31,000 Work in process $18,000 $12,000 Finished goods $30,000 $35,000 Additional information: Sales revenue $210,000 Direct labor costs $40,000 Manufacturing overhead costs $70,000 Selling expenses $25,000 Administrative expenses $35,000 If raw materials costing $35,000 were purchased during January, the total manufacturing costs for the month would be:

Beagle autos is known for its affordable and reliable brand of consumer vehicles. because its shareholders expect to see an improved rate of growth in the coming years, beagle's executives have decided to diversify the company's range of products so that at least 40 percent of the firm's revenue is generated by new business units. however, the company's resources, capabilities, and competencies are limited to producing other forms of motorized vehicles, such as motorcycles and all-terrain vehicles (atvs). which type of corporate diversification strategy should beagle pursue?