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She buys machines A and B for 10 each, and later buys machines C and D for 12 each. All the machines are the same, but they have serial numbers. Jane sells machines A and C for 20 each. Her cost of goods sold depends on her inventory method. Under specific identification, the cost of goods sold is 10 + 12, the particular costs of machines A and C.
Cost of sales, also denominated "cost of goods sold" (COGS), includes variable costs and fixed costs directly related to the sale, e.g., material costs, labor, supplier profit, shipping-in costs (cost of transporting the product to the point of sale, as opposed to shipping-out costs which are not included in COGS), etc.
A litter consists of the puppies born from the same pregnancy. A whelp is a newborn puppy and giving birth to dogs is called whelping. Dogs commonly give birth in a whelping box, a simple box or pen provided to the dam to help shelter and contain the puppies. A person who intentionally mates dogs to produce puppies is referred to as a dog breeder.
Pyometra is a result of hormonal and structural changes in the uterus lining. This can happen at any age, regardless of how many heat cycles have occurred or previous pregnancies (or lack thereof), although it becomes more common as the dog gets older. The main risk period for a female is for eight weeks after her peak standing heat has ended. [2]
A production price for outputs in Marx's sense always has two main components: the cost-price of producing the outputs (including the costs of materials, equipment, operating expenses, and wages) and a gross profit margin (the additional value realized in excess of the cost-price, when goods are sold, which Marx calls surplus value).
In a nozzle or other constriction, the discharge coefficient (also known as coefficient of discharge or efflux coefficient) is the ratio of the actual discharge to the ideal discharge, [1] i.e., the ratio of the mass flow rate at the discharge end of the nozzle to that of an ideal nozzle which expands an identical working fluid from the same initial conditions to the same exit pressures.
Cost of goods available for sale is the maximum amount of goods, or inventory, that a company can possibly sell during an accounting period. It has the formula: [ 1 ] Beginning Inventory (at the start of accounting period) + purchases (within the accounting period) + Production (within the accounting period) = cost of goods available for sale
The other equation of disequilibrium, if S + T + M < I + G + X in the five sector model the levels of income, expenditure and output will greatly rise causing a boom in economic activity. As the households income increases there will be a higher opportunity to save therefore saving in the financial sector will increase, taxation for the higher ...