Answer:
Close to the cost of goods sold
Explanation:
Since in the question it is mentioned that the simply found that the overhead was underapplied by $2,500 that means the expected overhead is less than the actual one
So the same is to close to the cost of goods sold account i.e. expenses account
Therefore the simply should close the $2,500 of underapplied overhead to the cost of goods sold
What leads to excess demand?
A. More people want a good or service than producers can supply.
B. Prices for a good or service increase more than consumers are willing
to pay.
C. Sellers decrease the prices of their goods or services.
D. The supply of a good or service is equal to the amount consumers want.
promotional Scavenger
Example of incentives promotion could be offering a discount or a special promotional price for a limited time to encourage immediate purchase.
Hence, a person who constantly seeks out these promotions is caalled a Promotional scavenger.
What is promotion?Promotion in marketing refers to any sort of marketing communication that is used to enlighten target audiences about the relative qualities of a product, service, brand, or problem, and is usually persuasive in nature.
Revenue promotions can assist your firm acquire new clients in addition to raising immediate revenue. Encourage repeat purchases and loyalty. acquire insights about customer behaviors.
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Determine the internal rate of return for a project that costs $167,000 and would yield after-tax cash flows of $22,000 per year for the first 5 years, $30,000 per year for the next 5 years, and $43,000 per year for the following 5 years. a) 14.94% b) 11.97% c) 13.38% d) 11.51% e) 14.19%
Answer:
e) 14.19%
Explanation:
Let IRR be x% . At IRR, Present value of inflows = Present value of outflows.
167,000 = 22000/1.0x + 22000/1.0x^2 + 22000/1.0x^3 + 22000/1.0x^4 + 22000/1.0x^5 + 30,000/1.0x^6 + 30,000/1.0x^7 + 30,000/1.0x^8 + 30,000/1.0x^9 + 30,000/1.0x^10 + 43000/1.0x^11 + 43000/1.0x^12 + 43000/1.0x^13 + 43000/1.0x^14 + 43000/1.0x^15
x = 0.1419
x = 14.19%
Hence, the internal rate of return for the project is 14.19%
Your bank offers an automobile loan at an annual percentage of 10% with interest to be paid
quarterly.
a. Given these conditions, what is your effective annual rate?
b. What annual percentage rate with interest being paid monthly is equivalent to an annual
percentage of 8%?
21/41
The effective annual rate, we need to take into account the effects of compounding, which occurs quarterly in this case.
The formula for an effective annual rate with quarterly compounding is:
EAR = (1 + r/n)^n - 1
where r is the annual percentage rate and n is the number of compounding periods per year.
In this case, r = 10% and n = 4 (since interest is paid quarterly).
Plugging in these values, we get:
EAR = (1 + 0.10/4)^4 - 1
= 0.1038125 or 10.38% (rounded to two decimal places)
Thus, Therefore, the effective annual rate on the automobile loan is 10.38%.
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QUESTION 11
Whether targeting consumers or resellers, marketers need to focus on:
O Buying center synergy.
O Corporate profit sharing
O Reducing derived demand
O Creating value for their customers
Marketers need to focus on creating value for their customers. The Option D.
Why is creating value for customers crucial for marketers?Creating value for customers is crucial for marketers as it directly impacts customer satisfaction and loyalty. When marketers prioritize creating value, they focus on understanding customer needs and preferences, developing products or services that meet those needs and delivering exceptional customer experiences.
By doing so, they differentiate themselves from competitors, build strong customer relationships and drive business growth. When customers perceive value in what a company offers, they are more likely to make repeat purchases.
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Data concerning Wislocki Corporation's single product appear below: Per Unit Percent of Sales Selling price $ 180 100 % Variable expenses 36 20 % Contribution margin $ 144 80 % Fixed expenses are $1,044,000 per month. The company is currently selling 9,000 units per month. Required: The marketing manager would like to introduce sales commissions as an incentive for the sales staff. The marketing manager has proposed a commission of $14 per unit. In exchange, the sales staff would accept an overall decrease in their salaries of $110,000 per month. The marketing manager predicts that introducing this sales incentive would increase monthly sales by 400 units. What should be the overall effect on the company's monthly net operating income of this change
Answer:
$36,000 increase
Explanation:
The computation of the overall effect on the company's monthly net operating income of this change is shown below:
Particulars Current Proposed
Unit sales 9,000 units 9,400 units
Sales $1,620,000 $1,692,000
(9,000 units × $180) (9,400 units × $180)
less: variable cost -$324,000 -$470,000
(9,000 units × $36) (9,400 units × $50)
Contribution margin $1,296,000 $1,222,000
Less: fixed cost -$1,044,000 -$934,000
Net operating income $252,000 $288,000
Hence, there is an increase in net operating income by
= $288,000 - $252,000
= $36,000
FRY-9C, FRY-14M, FRY-14Q, FRY-2052a, FP&A, CRR
What are these terms exactly mean? How do they work in business? What each term do?
The terms mentioned above are used in economics and have to do with finance.
What are FRY-9C, FRY-14M, and FRY-14Q?In order to keep an eye on financial institutions in between on-site inspections, the FR Y-9C is the main analytical tool employed. The form, which is the most frequently requested and scrutinized report at the holding company level, contains more schedules than any other report in the FR Y-9 series.
The FR Y-14M report gathers monthly in-depth information on the loan portfolios of bank holding companies (BHCs), savings and loan holding companies (SLHCs), and intermediate holding companies (IHCs). Three loan- and portfolio-level collections, as well as one in-depth address matching collection, make up the report.
On a quarterly basis, the FR Y-14Q compiles comprehensive information on the various asset classes, capital components, and pre-provision net revenue (PPNR) categories of the bank holding companies (BHC), savings and loan holding companies (SLHCs), and intermediate holding companies (IHC).
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Which of the following is the most relevant example of value in use pricing? A special replacement part is worth becuase: it cost much more to make or the price is more elastic or its maker has more famous brand or it results in reduce maintenance cost?
Answer:
I think 1 option is right answer
A technique for pricing in which an effort is made to capture a portion of the savings that a customer would experience by purchasing a company's goods. Thus, option A is correct.
What is the value in use pricing?Value pricing refers to the practice of businesses setting prices based on what consumers think a product is worth. Commoditized products are not well suited for value pricing.
Thus, the price that consumers are prepared to pay for a product can rise as a result of the addition of value. A value-added feature might be giving a new computer a year's worth of complimentary tech help.
Additionally, people can add value to the services they provide by entering the profession with advanced skills.
Therefore, the farmer could make more money by erecting commercial or residential structures on the property, the value-in-use of farmland in an urban area may be significantly lower than its highest and best use.
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The number of people who have been exposed to a new advertising campaign in a sample of 500 individuals is as follows: 200 were exposed for 10 seconds, 150 were exposed for 20 seconds, and 150 were exposed for 30 seconds. Calculate the exposure distribution for this campaign.
The exposure distribution for this campaign is;Group A: 40% Group B: 30% Group C: 30%.
Exposure distribution refers to the number of times that a person views an advertisement or a piece of marketing content. This metric is significant since it helps companies to analyze the number of views for different content.
Exposure Distribution = (Number of Exposures / Total Sample Size) * 100 In this case, the total sample size is 500 people. Therefore, the number of exposures for each group is;
Group A: 200 exposures for 10 seconds
Group B: 150 exposures for 20 seconds
Group C: 150 exposures for 30 seconds.
To calculate the exposure distribution, we need to calculate the percentage of people in each group. This calculation is done using the formula given above.
For example,Group A: (200/500) * 100 = 40%Group B: (150/500) * 100 = 30%Group C: (150/500) * 100 = 30%
Therefore, the exposure distribution for this campaign is;Group A: 40%Group B: 30%Group C: 30%
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List 3 components of a property management system
Answer:
Maintenance, Minimizing expenses and Managing debt and risk.
Explanation:
These are the three M's of a property management system. Maintenance refers to a set of processes and practices which aim to ensure the continuous and efficient operation of machinery, equipment, and other types of assets typically used in business, Minimizing expenses refers to lowering prices when it comes to hospitality, supply expenses, and modernizing. Managing debt and risk in business usually refers to controlling expenses in a business and controlling financial stability throughout a business.
Which statements are true about making decisions? Select ALL that apply
A. Good decisions result in positive outcomes.
B. Decisions require making trade-offs.
C. Clear rationales are an indication that a decision is good.
D. The first step in the decision-making process is collecting information.
Answer:
D And C
Explanation:
because clear rational thinking and collecting information gives you knowledege Deal with it and you'll be fine
Which of the following is not a product category?
a. Shaving products
b. Sunscreen
c. Soft drinks
d. Tobacco products
e. All of these are product categories.
Answer:
All of these are product categories.
An example of a S.M.A.R.T. Financial Goal is
a.I will save a total of $500 for a mountain bike by placing $50 in a savings account each month beginning on May 1, 2023 and ending on February 1, 2024.
b.I will save $1,000 for a new car by June 2024.
c.I will save money for my 1st year of college to spend on entertainment, like concerts.
d.I will tell my mom to save a total of $1,000 for me so I can have spending money at our family vacation in Paris.
The only example of a S.M.A.R.T. financial goal is option A - "I will save a total of $500 for a mountain bike by placing $50 in a savings account each month beginning on May 1, 2023, and ending on February 1, 2024." Option A
When it comes to setting financial goals, it's important to make them S.M.A.R.T. - Specific, Measurable, Attainable, Relevant, and Time-bound. This ensures that you have a clear target to work towards and a plan to achieve it. Out of the given options,
This goal is specific as it clearly outlines the amount to be saved and the purpose of the savings. It is measurable as the goal is broken down into smaller monthly savings targets. It is attainable as the amount to be saved each month is reasonable and fits within the individual's budget. It is relevant as the savings are going towards a specific item that the individual desires. Finally, it is time-bound as it has a clear start and end date.
Setting S.M.A.R.T. financial goals is an important step towards achieving financial success. It's crucial to remember that goals should be personalized to fit your individual circumstances and priorities. By setting achievable goals, creating a plan, and sticking to it, you can take control of your finances and work towards a brighter financial future. Option A
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On June 1, 20X1, Conner Company, a new firm, paid $5,880 rent in advance for a seven-month period. The $5,880 was debited to the Prepaid Rent account. On June 1, 20X1, the firm bought supplies for $7,150. The $7,150 was debited to the Supplies account. An inventory of supplies at the end of June showed that items costing $2,900 were on hand. On June 1, 20X1, the firm bought equipment costing $47,520. The equipment has an expected useful life of 9 years and no salvage value. The firm will use the straight-line method of depreciation. Prepare end-of-June adjusting entries for Conner Company.
A current asset representing the cost of supplies on hand at a point in time. The account is usually listed on the balance sheet after the Inventory account. A related account is Supplies Expense, which appears on the income statement.
No Account and explanation Debit Credit
1. Rent expense ($4,300/5) $860
Prepaid rent $860
(To record adjusted rent expense)
2. Supplies expense (7,250-2,950) $4,300
Supplies $4,300
(To record adjusted supplies)
3. Depreciation expense $460
[(44,160/8)/12]
Accumulated depreciation $460
(To record depreciation)
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Alliance Manufacturing Company has two support departments, Maintenance Department and Personnel Department, and two producing departments, X and Y. The Maintenance Department costs of $90,000 are allocated on the basis of standard service hours used. The Personnel Department costs of $13,500 are allocated on the basis of number of employees. The direct costs of Departments X and Y are $27,000 and $45,000, respectively.
Data on standard service hours and number of employees are as follows:
Maint. Person. Dept. Dept.
Dept. Dept. X Y
Standard service hours used 200 150 1,200 600
Number of employees 25 50 75 75
Direct labor hours 250 250 1,000 500
Predetermined overhead rates for Departments X and Y, respectively, are based on direct labor hours. What is the overhead rate for Department X assuming the direct method is used?
a. $27.00
b. $81.00
c. $46.88
d. $93.75
Answer: d. $93.75
Explanation:
First find the total cost of Department X:
= Direct cost + Maintenance cost + Personnel costs
Maintenance cost for Dep. X:
= Standard hours for Maintenance / Total hours * Maintenance costs
= 1,200 / (1,200 + 600) * 90,000
= $60,000
Personnel costs:
= Number of employees in X / Total employees * Personnel costs
= 75 / (75 + 75) * 13,500
= $6,750
Total cost:
= 27,000 + 60,000 + 6,750
= $93,750
Predetermined overhead rates:
= Cost / Direct labor hours
= 93,750 / 1,000 hours
= $93.75
Action research is an effective strategy to address teams who may not be functioning well. What might this
involve?
Select an answer:
Leadership meets to select model sites, collect information on successful learning plans, and write and implement a
plan from these model sites.
A consultant meets with managers to determine the main areas of concern, then jointly develops and reviews
improvement plans over time.
A management team consisting of the leaders of each key organizational group meets to develop and implement a
detailed learning plan for each group.
All employees within the organization are formed into new groups, each meet to develop a learning plan for a different
topic.
↓
Action research is an effective strategy to address teams who may not be functioning well because it involves a collaborative, reflective, and problem-solving approach that aims to improve team performance and dynamics. In this process, a consultant typically meets with managers to determine the main areas of concern, and then jointly develops and reviews improvement plans over time (Option B).
During the action research process, the consultant and managers work together to identify specific issues affecting the team's performance, such as communication barriers, lack of clear roles and responsibilities, or interpersonal conflicts. Based on these identified areas, they develop an action plan with specific goals and strategies to address the issues.
The action plan might include strategies such as training sessions, team-building activities, or the implementation of new processes to improve communication and collaboration within the team. Throughout the implementation of the action plan, the consultant and managers continually assess the progress and effectiveness of the strategies, making adjustments as needed to ensure that the desired outcomes are achieved.
In summary, action research is an effective strategy for addressing poorly functioning teams as it involves a collaborative, reflective, and problem-solving approach to improve team performance. The process typically involves a consultant working with managers to identify areas of concern, develop an action plan, and review and adjust the plan over time to achieve the desired outcomes. So, the correct option is B.
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A sales day book is best described as what?
Answer:
The sales day book is a manually-maintained ledger in which is recorded the key detailed information for each individual credit sale to a customer, including the following: Customer name. Invoice number. Invoice date.
This is from goog le
In My own words: sales day book is a ledger or book which they record key detailed information and for each individual credit sale to a customer, which unlikes their customer name, invoice number, invoice date. It kind of shows the seller or workers sale credit to a customer.
Explanation:
If you are trying to avoid a framing bias and you are looking for a way to diagram a yes or no decision makiing process you should use what tool to make decision
If you are trying to avoid a framing bias and you are looking for a way to diagram a yes or no decision making process you should use what tool to make decision- Heuristic.
Heuristics are cognitive short cuts that enable speedy and effective problem solving and judgment. These rule of thumb techniques speed up decision-making and enable people to carry out their tasks without constantly pausing to consider their next course of action.
Heuristics were initially established in psychology in the 1950s by Nobel laureate economist and cognitive psychologist Herbert Simon. Despite people's best efforts to make reasonable decisions, he argued that human perception is bound to cognitive constraints. Purely logical choices would entail assessing all the advantages and disadvantages of each solution.
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Jake discovers that no flood insurance rate map (FIRM) is available in Lower Riverton, where he has just purchased a home. However, he can obtain a flood hazard boundary map (FHBM) that
If Jake issued flood insurance on real estate situated in flood areas, an ideal insurable risk may have been violated as the loss should not be catastrophic.
What is flood insurance?Flood insurance provides coverage for losses caused directly by flooding. Any buildup of water on typically dry terrain that impacts at least two acres of land or two or more properties is known as a flood.
For instance, the harm caused by a sewage backlog that resulted directly from flooding would be paid.
Thus, If Jake issued flood insurance on real estate situated in flood areas.
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Dane Company budgets total overhead cost of $7,200,000. The company allocates overhead cost based on 100,000 budgeted direct labor hours. The single plantwide overhead rate is:
The single plantwide overhead rate is:$72 per direct labor hour.
Single plantwide overhead rateUsing this formula
Single plantwide overhead rate= Budgeted total overhead cost/Budgeted direct labor hours
Where:
Budgeted total overhead cost=$7,200,000
Budgeted direct labor hours=100,000
Let plug in the formula=$7,200,000/100,000
Single plantwide overhead rate=$72 per direct labor hour
Inconclusion the single plantwide overhead rate is:$72 per direct labor hour.
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Cori's Corporation, has a book value of equity of $13,080. Long-term debt is $7,400. Net working capital, other than cash, is $1,890. Fixed assets are $17,770 and current liabilities are $1,610.
How much cash does the company have?
Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.
What is the value of the current assets?
If Cori's Corporation, has a book value of equity of $13,080. Long-term debt is $7,400. Fixed assets are $17,770 and current liabilities are $1,610. The cash that the company have is $820 and value of the current assets is $4,320.
Current assetsa. Cash
Cash = Net worth - Fixed assets - Net working capital + Long term debt
Cash = $13,080 - $17,770 - $1,890 + $7,400
Cash = $820
b. Current assets
Current assets = Cash + Current liabilities + Net working capital
Current assets = $820+ $1,610+ $1,890
Current assets = $4,320
Therefore If Cori's Corporation, has a book value of equity of $13,080. Long-term debt is $7,400. Fixed assets are $17,770 and current liabilities are $1,610. The cash that the company have is $820 and value of the current assets is $4,320.
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2020 quantity
cost
PRICE
2021 quantity
cost
PRICE
Brocoli Cauliflowe Carrots
100
200
50
75
1.5
80
120
1.5
75
2
75
225
3
300
500
50
0.1
500
100
0.2
100
325
475
CPI base year 2020
100
146.154
46%
Inflation rate
The inflation rate can be calculated using the Consumer Price Index (CPI) formula, which measures the change in the price of goods and services over time. In this case, the base year is 2020, and we want to calculate the inflation rate for 2021.
First, we need to calculate the CPI for 2020 and 2021:
CPI 2020 = (1001.5) + (2002) + (503) = 500
CPI 2021 = (751.5) + (1201.5) + (2253) = 975
Next, we can use the formula to calculate the inflation rate:
Inflation rate = ((CPI 2021 - CPI 2020) / CPI 2020) x 100%
Inflation rate = ((975 - 500) / 500) x 100%
Inflation rate = 95%
Therefore, the inflation rate between 2020 and 2021 is 95%.
On January 7, 2021, Martin Corporation acquires two properties from a shareholder solely in exchange for stock in a transaction that qualifies under § 351. The shareholder's basis, the fair market value, and the built-in gain (loss) of each property are: Martin adopts a plan of liquidation later in the year and distributes Property 2 to a 20% shareholder when the property is worth $586,740.
The shareholder's basis, the fair market value, and the built-in gain (loss) of each property are 75000
A $300,000 carryover basis serves as Martin's basis in Property 1.
Martin has a stepped-down basis in Property 2 of $475,000.
Workings:
Martin's basis in Property 2 is 525,000 less 50,000, which is 475,000.
b. Martin has a recognised loss of $75,000 and a $125,000 realised loss.
Workings:
Realized loss is calculated as follows: 350000 - 475000 (Distribution value FMV - Stepped down basis) = 125000
Acquired value FMV - Stepped down basis = 400000 - 475000 = Recognized loss = 75000
Given that the shareholding is less than 50%, the distribution is not a related party transaction, and the related party limitation is therefore not applicable.
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Cartwright Brothers preferred stock has an annual dividend of $3.50 per share if the required rate of return on the preferred stock is 12% how much would you be willing to pay for one share of the preferred stock
Answer:
$29.17
Explanation:
Calculation for how much would you be willing to pay for one share of the preferred stock
Using this formula
Amount willing to pay=Preferred stock annual dividend/Required rate of return on preferred stock
Let plug in the formula
Amount willing to pay=$3.50 per share/0.12
Amount willing to pay=$29.166
Amount willing to pay=$29.17 (Approximately)
Therefore how much would you be willing to pay for one share of the preferred stock is $29.17
What is Licensed brand?
Brand licencing is the technique and system for the establishment and administration of contracts between the brand owner and another person or organisation willing to use the brand associated with a product within an agreed region for a defined time period.
Renting or leasing an intangible asset is referred to as licencing. It is the process of developing and administering contracts between the owner of a brand and a company or individual who want to use the brand in relation with a product for a set length of time and within a set region. Brand owners utilise licencing to expand a trademark or persona onto items of an entirely different type.
A song ("Somewhere Over The Rainbow"), a character (Donald Duck), a name (Michael Jordan), or a brand are all examples of intangible assets (The Ritz-Carlton). A licencing agreement is required for a brand licencing deal. A licencing arrangement allows a firm that sells a product or service (a licensee) to lease or rent a brand from a third party.
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A 20% increase in sales causes EPS to rise from $4.00 to$6.50. Assuming the firm has no debt, what is its degree of operating leverage (DOL)?
A. 3.13 B. 2.25 C. 1.50 D. 1.57 E. 1.00
Answer:
A
Explanation:
DOL = Percentage change in EBIT / percentage change in sales
EPS = {(EBIT - Interest) × (1 - T) } / Shares
The firm has no debt, so interest would be zero
EPS = EBIT × (1 - T) / Shares.
Tax rate and number of outstanding shares remain unchanged.
Percentage Change in EPS = EBIT.
Percentage Change in EPS = (6.5 / 4) - 1 = 0.625 = 62.5%
EBIT = 62.5%
Percentage change in sales= 20%
DOL = 62.5% / 20% = 3.13
How many kilograms of water does a sugmerged 120-cm3 block displace. what is the buoyant force
A 0.12 kg of water does a submerged 120-cm3 block displace. The buoyant force on the block is 1.176 N.
What is buoyant force?Any entity in any water will experience a net rising push called buoyant force. The volume of fluid rises with depth, hence the buoyancy force is always upwards.
The density of water will be written as ρ = 1.0 g/cm³
the volume of the submerged block is noted as V = 120 cm³
According to Archimedes' principle;
The calculation for The mass of the liquid displaced is -
m = ρV
m = 1.0 g/cm³ x 120 cm³
m = 120 g
m = 0.12 kg
The calculation for The buoyant force on the block is-
F = mg
F = 0.12 x 9.8
F = 1.176 N
Therefore, the buoyant force on the block is 1.176 N.
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The complete question is Probably
The density of water is 1.0g/cm3. How many kilograms of water does a submerged 120-cm3 block displace? Recall that 1.0 kg weighs 9.8 N on Earth. What is the buoyant force on the block?
Rand Company had May operations as follows. Units actually produced 76,000 Actual direct labor hours worked 160,000 Actual variable overhead incurred $500,000 Actual fixed overhead incurred 384,000
Based on monthly normal volume of 100,000 units (200,000 direct labor hours), Rand's standard cost system contains the following overhead costs:
Variable $6 per unit
Fixed 4 per unit
The unfavorable variable overhead spending variance was:_________
A. 12,000
B. 20,000
C. 24,000
D. 44,000
Answer:
B. 20,000
Explanation:
Standard Variable overhead rate = $6 per units / 2 direct labour hour
Standard Variable overhead rate = $3 per hour
Variable Overhead Spending Variance = Actual hours worked * (Actual overhead rate - Standard overhead rate)
Variable overhead spending variance = 160,000 * (3.125 -3)
Variable overhead spending variance = 160000*0.875
Variable overhead spending variance = 20,000
Which statement describes a surplus in a market?
Answer:
A surplus describes a level of an asset that exceeds the portion used. An inventory surplus occurs when products remain unsold.Budgetary surpluses occur when income earned exceeds expenses paid.A surplus results from a disconnect between supply and demand for a product, or when some people are willing to pay more for a product than other consumers. A surplus causes a market disequilibrium in the supply and demand of a product.Learn more about it
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Answer: a
Explanation:
State 3 reasons why the Lean Canvas model is can be advantageous for entrepreneurs.
Answer:
The 3 reasons the Lean Canvas model is can be advantageous for entrepreneurs is described below in detail.
Explanation:
Lean Canvas is a preparation process that supports you to get to the center of your approach. It puts everyone on one sheet, supporting you to set out the essential information that you require, without any of the extraneous items. It substitutes elaborate business strategies with a single-page business design.