Job rotation helps lower-level managers prepare for higher-level positions by exposing them to different functions within the organization, thus giving them the broad perspective needed by top managers.
Job rotation is an excellent development tool for companies, mainly when used as part of a career development plan for current employees. By rotating employees into different job roles within the company, they can develop a more comprehensive understanding of the business, including the challenges faced by different departments, the company culture, and the skills required to succeed in various roles. Furthermore, this can prepare lower-level managers for higher-level positions, especially by exposing them to different functions within the organization. This exposure provides them with the broad perspective needed by top managers, as well as the opportunity to identify areas that require improvement.
In conclusion, Job rotation helps lower-level managers prepare for higher-level positions by exposing them to different functions within the organization, thus giving them the broad perspective needed by top managers.
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Compose two paragraphs that predict the impact this tax cut and increased funding for unemployment insurance will have on the following: the economy as a whole individuals other government programs the government debt Be sure to justify your predictions, use proper grammar, and include topic sentences, an introduction, a conclusion, and information from the video.
Answer:
Extending the cut to payroll taxes will have a positive impact on the economy as a whole. With the continued decrease in the tax rate, people will have more money to spend more on goods and services. This will encourage businesses to hire more workers and will reduce unemployment. The economy will experience a boost, and recovery will take place. This tax cut will add an extra $40 to the average paycheck. People might use the extra income for rent, groceries, or gas.
Increased funding for unemployment insurance will ensure that eligible unemployed individuals will continue to get unemployment compensation. The extended unemployment compensation will lead to more production in the economy, which will help reduce government debt. An increase in production will lead to an increase in employment and output. When production increases, individuals’ incomes also increase, so the government will collect more income taxes to fund repayment of its debt.
Explanation:
PLATO
Answer:
The tax cut and the increased funding of unemployment insurance will benefit the economy as a whole. As unemployment rise, fewer people are going to have money to buy goods therefore, businesses will have less money to hire workers. This will not be fixed if there weren't any unemployment insurance. With unemployment money, people are going to buy more and the economy will boost. This not only benefits individuals but the economy as a whole. However, this may increase government debt and may have decrease funding to other government programs.
Explanation:
This is not from plato or edmentum. I typed it myself
Items that regularly appear on the financial statements of Maple Park Theatres Corp. The amounts shown for balance sheet items are balances as of September 30,2016
Answer:
Financial Statements are the reports of a company which provide detailed information about company financial position. The Income statement reports the company revenues and expense for the period whereas Balance sheet reports the company assets and liabilities position.
Explanation:
The Maple Park Theaters Corp. has reported the net of $133,562 in its income statement. The company has planned for reinvesting the 80% of net income into the extension of park. The reinvestment decision is taken by the company management for the purpose of increase revenue. The decision seems to be correct as extension of park and its services will attract more people to the park and ultimately revenue will increase and so profit too.
the graph shows the marginal social cost curve and supply curve for sasha's candy shop. when four units are sold, what is the relevant marginal cost for the community where sasha produces and sells her candy?
The relevant marginal cost for the community where Sasha produces and sells her candy is $5 per hour.
To determine the profit-maximizing level of output, the firm needs to consider the cost of labor and the revenue generated from selling the output. In this case, the firm can sell as many potatoes as it wants for $2 per pound and has to pay each worker $5 per hour.
To calculate the profits, we need to subtract the cost of labor from the revenue generated from selling the output. For instance, if the firm employs one worker and produces 3 pounds of Candy per hour, its revenue will be 3 x $2 = $6, and the cost of labor will be $5. Hence, the profit will be $1.
We can observe that the firm's profits are maximized when it employs three workers, as it generates the highest profit of $5 per hour. Hence, to maximize profits, the firm should employ three workers.
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if a person attempts to make a phone call while they are waiting for a meeting to begin, they are________
a. combining tasks
b. multitasking
c. sequential tasking
d. cleaving tasks
Thomas and stephani are married with four qualifying children. Their earned income is 28500. Calculate the eic using the eic formula
Answer:
$6,557.
Explanation:
Following the eic formula, The eic of Thomas and Stephani filling as jointly married with over 3 children and an income < $55952 is = $6,557.
using the eic formula
= $6557
Based on the information in the article, which title would be most appropriate?
Answer:
Common evaluation criteria include: purpose and intended audience, authority and credibility, accuracy and reliability, currency and timeliness, and objectivity or bias.
Explanation:
Answer: second one
Explanation: your welcome
What is something that will not help you get a higher credit limit?
A: Paying off the balance of the credit card each month
B: Asking the banking company for a higher limit on your credit card
C: Maxing out the credit card and only making the minimum payment each month
D: Making more money at your job (More personal income)
Maxing out the credit card and only making the minimum payment each month is something that will not help you get a higher credit limit. A credit limit is the most money you are permitted to spend on a credit card or line of credit by a lender.
If a credit card company grants you a credit limit of $2,500, that is the most you may ever have charged to the card payment . If you charge $1,900 to your card, you will have $600 left over that you can use without paying a fee or being restricted from using the card limit further.
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What are the goals of CRM and social media marketing
Answer:
A company moves their focus onto customers who are active on different social media platforms, to both offer customer service on social channels, and to optimize their own service by collecting customer data via these channels. The long-term goal of Social CRM is to increase customer satisfaction and revenue.
Explanation:
Suppose that a set of legal rulings creates uncertainty and a lack of clarity within contract law. All firms in an industry now face a cloud of uncertainty over the contracts they form with contractors. Following the logic of the model of perfect competition, explain in careful detail the chain of events. Use the graphs below to illustrate how the market changes, and be descriptive in your explanation of each step in your logic. Be sure to note who ultimately faces the consequences of the legal confusion.
In a situation where legal rulings create uncertainty and lack of clarity within contract law, the repercussions can be seen through the lens of the model of perfect competition.
Let's examine the chain of events and illustrate them using graphs to understand how the market changes.
Step 1: Legal Uncertainty and Lack of Clarity
When legal rulings introduce uncertainty and lack of clarity, firms in an industry face difficulties in understanding and interpreting the contract law. This leads to confusion regarding the terms and conditions of the contracts they form with contractors. As a result, both firms and contractors are uncertain about their rights, obligations, and potential legal consequences.
Step 2: Decreased Contracting Activity
The legal uncertainty acts as a deterrent for firms to engage in contracting activities. Firms become cautious and hesitant to enter into new contracts or expand existing ones due to the risks associated with the unclear legal environment. Consequently, the contracting activity in the industry decreases.
Graphically, this can be represented by a leftward shift of the demand curve for contracts (D1 to D2) as firms reduce their demand for contracts.
Step 3: Reduced Number of Contracts
With decreased contracting activity, the number of contracts formed in the industry declines. Firms are reluctant to commit to contractual relationships due to the potential legal risks and lack of clarity. This reduction in the number of contracts leads to a decrease in the overall quantity of contracts exchanged in the market.
Graphically, this can be represented by a decrease in the quantity of contracts from Q1 to Q2.
Step 4: Higher Contracting Costs
The legal uncertainty also increases the costs associated with contracting. Firms might need to consult legal experts to mitigate risks and navigate the unclear legal environment, leading to additional expenses. Moreover, the potential for legal disputes and litigation raises the cost of enforcing contracts. These increased contracting costs further discourage firms from engaging in contractual relationships.
Graphically, this can be illustrated by an upward shift of the supply curve for contracts (S1 to S2) as firms require higher compensation for the increased costs and risks associated with contracting.
Step 5: Reduced Efficiency and Welfare Loss
As a consequence of the legal confusion, the market for contracts operates with reduced efficiency. The decreased contracting activity and higher costs hinder the smooth functioning of the market. Firms and contractors face difficulties in making informed decisions, allocating resources effectively, and maximizing their welfare. The overall welfare of the market participants suffers due to the legal uncertainty.
Graphically, this can be depicted by a deadweight loss, representing the inefficiency and welfare loss in the market.In a situation where legal rulings create uncertainty and lack of clarity within contract law, the repercussions can be seen through the lens of the model of perfect competition.
Step 6: Consequences for Firms and Contractors
Ultimately, both firms and contractors face the consequences of the legal confusion. Firms experience a decline in their ability to form contracts, which can limit their growth opportunities, restrict their access to resources, and impede their ability to adapt to changing market conditions. Contractors may face difficulties in securing business relationships, uncertainty in their contractual rights, and potential delays in payments. The burden of legal uncertainty falls upon both parties, affecting their economic prospects and overall well-being.
In summary, the chain of events resulting from legal uncertainty in contract law includes decreased contracting activity, a reduction in the number of contracts, higher contracting costs, reduced market efficiency, and welfare loss for both firms and contractors.
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In the best interest of shareholders, compensation packages should be structured in a way such that managers have an incentive to maximize thelong-term value of the company's common stock price long-term short-term In addition to well-designed executive compensation packages, other motivational forces can align the interests of managers with those of their shareholders. Which of the following actions could be used to reduce the potential for these agency conflicts and ensure that the firm's managers will pursue the long-term wealth interests of their shareholders? Let the manager know that he or she will be fired if the company's stock does not reach a certain target by the end of the year. O Let the manager know that a takeover is possible if he or she doesn't perform well. Suppose a new law made it more difficult to stage a hostile takeover. Which of the following groups would benefit the most? Q Institutional investors O Management O Activist investors
Institutional investors are the group that would benefit the most on the actions.
What is an institutional investor?Institutional investors are companies or organizations that handle investments on behalf of other people. Mutual funds, insurance companies, and pension programs are a few examples. The "whales" of Wall Street are institutional investors because they routinely buy and sell huge volumes of stocks, bonds, or other securities. The group is also regarded as having greater knowledge than the usual retail investor, and in some situations, they are subject to less restrictive regulations. An institutional investor makes purchases, sales, and management decisions about stocks, bonds, and other financial assets on behalf of its clients, customers, members, or shareholders. The six primary types of institutional investors are endowment funds, commercial banks, mutual funds, hedge funds, pension funds, and insurance corporations.
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What are benefits of 2023 leaf’s available hybrid heater system?.
The benefits of 2022 Nissan LEAF's available hybrid heater system are:
increases driving range Enhances the efficiency of the coil.Why is the 2022 Nissan LEAF's available hybrid heater system better?The hybrid heater is so special because if its efficiency unlike the previous model of the heater.
Therefore, when the heater is on, the driving range usually goes up.
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make a list of profession and identify their levels
i will send you in messenger
The financial markets are a relatively new technological development created in the last 50 years.
Answer:
False
Explanation:
Wall Street, which is one of the most famous financial markets in the US was established in 1792. In Europe, financial markets exist since the middle ages. Modern banking started in Italy in the 12th century.
Telecommunications improved how financial markets work during the 20th century and expanded their reach, but they are almost 900 years old.
Outline a specific strategy to implement stating how you will prevent this from
happening in the future.
Are queues a sensible way to allocate product in a hospital or pharmacy setting? why or why not? what would happen if price were used in allocation of product or service? Do you think the result would be good or bad?
Using price as a criterion for product or service allocation in healthcare would undermine equitable healthcare, exacerbate inequalities, and create barriers to access for disadvantaged individuals.
Queues, or waiting lines, are not the most sensible way to allocate products in a hospital or pharmacy setting. Queues are based on a first-come, first-served basis, which means that individuals who arrive early or have more time to wait are prioritized over others, regardless of the urgency or severity of their medical condition.
This can lead to inefficient resource allocation and potentially jeopardize patient health outcomes. In healthcare settings, where timely access to medications or treatments is crucial, a more efficient and fair allocation system is necessary.
If price were used as a criterion for product or service allocation, it would introduce a market-based approach to healthcare, which could have significant ethical and practical implications.
Allocating healthcare resources based on price would favor those who can afford to pay more, potentially exacerbating existing health inequalities and creating barriers to access for disadvantaged individuals.
This approach undermines the principle of equitable healthcare, where treatment should be based on need rather than the ability to pay.
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All of the following statements correctly differentiate B2B (business-to-business) markets from B2C (business-to-consumer) markets, EXCEPT B2B markets have fewer customers than B2C markets B2B markets are characterized by fixed pricing. B2B markets have multiple buying decision makers. In B2B markets, usage determines value
All of the given statements correctly differentiate B2B (business-to-business) markets from B2C (business-to-consumer) markets, EXCEPT B2B markets have fewer customers than B2C markets. Option A is the correct answer.
B2B and B2C markets have several distinguishing characteristics. B2B markets often have a smaller number of customers compared to B2C markets, as B2B transactions typically involve businesses purchasing goods or services from a limited number of suppliers. B2B markets are also characterized by fixed pricing, meaning that prices are usually negotiated and agreed upon in advance.
B2B markets typically involve multiple buying decision makers, as purchasing decisions in business settings often require input and consensus from different individuals or departments. However, the statement that B2B markets have fewer customers than B2C markets is incorrect, as B2C markets typically have a larger customer base due to the wide reach of consumer products and services. Therefore, Option A is the correct answer.
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1. What is the role of an ergonomist? 2. List 4 ways in which heart rate can be measured. I 3. Discuss what percentage of the employees you would exclude from a manual material handling job 4. Describe how are accurate machine, tools and interchangeable parts related. 5. What can you use as an index of mental load? Why?
1. An ergonomist plays a crucial role in designing and improving systems, products, and environments to enhance human performance and well-being.
2. Heart rate can be measured through various methods, including pulse palpation, heart rate monitors, electrocardiograms (ECG/EKG), and photoplethysmography (PPG).
3. It depends on various factors, such as their physical capabilities, training, and the specific requirements of the job.
4. As they contribute to efficient and precise manufacturing processes.
5. The index of mental load refers to a measure or assessment of the cognitive demands placed on individuals during a task.
1. An ergonomist is a professional who focuses on optimizing the interaction between people and their work environment. Their role involves assessing and addressing factors such as physical ergonomics (e.g., workstation design, equipment layout), cognitive ergonomics (e.g., task complexity, decision-making processes), and organizational ergonomics to enhance human performance, safety, and well-being.
2. a) Pulse palpation: This involves manually feeling the pulse at certain points in the body (e.g., wrist, neck) to count the number of beats per minute.
b) Heart rate monitors: These wearable devices use sensors to track heart rate continuously, providing real-time data.
c) Electrocardiograms (ECG/EKG): These medical devices record the electrical activity of the heart and can be used to measure heart rate accurately.
d) Photoplethysmography (PPG): This non-invasive technique uses light to measure blood volume changes in peripheral tissues, providing an indirect estimation of heart rate.
3. It is crucial to assess each individual's physical fitness, considering factors such as strength, endurance, flexibility, and any pre-existing medical conditions. The goal is to ensure that employees can safely perform the tasks without excessive risk of injury.
4. Accurate machines, tools, and interchangeable parts are interrelated in manufacturing processes. Accurate machines and tools are essential for maintaining precision and consistency in production. They ensure that measurements, cuts, and operations are performed with high accuracy, reducing errors and improving product quality.
5. The index of mental load serves as an indicator of the cognitive demands imposed on individuals during a task. It helps evaluate the mental workload experienced by individuals and assesses factors such as attention, memory, decision-making, and information processing.
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Palladium Ltd. has a target debt-equity ratio of 0.76. Its WACC is 7.8%, and the tax rate is 22%.
(a) If Palladium Ltd’s cost of equity is 10%, what is its pre-tax cost of debt? (b) If instead, you know that the after-tax cost of debt is 5.6%, what is the cost of equity? (c) The Bank of Canada is expecting to increase interest rates this year. Will this have any impact on the cost
of equity capital? Explain your answer as it relates to the overall cost of capital
(a) The pre-tax cost of debt for Palladium Ltd can be calculated as 5.28%.
(b) The cost of equity for Palladium Ltd, given an after-tax cost of debt of 5.6%, can be calculated as 11.63%.
(c) An increase in interest rates by the Bank of Canada is likely to have an impact on the cost of equity capital as it influences the overall cost of capital, including both debt and equity components.
(a) To calculate the pre-tax cost of debt, we can use the formula:
Cost of Debt = WACC - (Equity Weight × Cost of Equity).
Given that the WACC is 7.8% and the cost of equity is 10%, we can rearrange the formula to solve for the pre-tax cost of debt:
Pre-tax Cost of Debt = WACC - (Equity Weight × Cost of Equity) = 7.8% - (0.76 × 10%) = 7.8% - 7.6% = 0.2%.
However, this value represents the after-tax cost of debt, so we need to calculate the pre-tax cost by dividing it by (1 - Tax Rate):
Pre-tax Cost of Debt = 0.2% / (1 - 0.22) = 0.2% / 0.78 ≈ 0.2564 ≈ 5.28%.
(b) Given an after-tax cost of debt of 5.6%, we can calculate the cost of equity using the formula:
Cost of Equity = WACC - (Debt Weight × Cost of Debt).
Rearranging the formula, we get:
Cost of Equity = WACC - (Debt Weight × Cost of Debt) = 7.8% - (0.24 × 5.6%) = 7.8% - 1.344% ≈ 6.456% ≈ 11.63%.
(c) An increase in interest rates by the Bank of Canada is likely to have an impact on the cost of equity capital. When interest rates rise, the cost of debt increases, which can lead to higher borrowing costs for companies.
This, in turn, can increase the cost of equity as investors may demand a higher return to compensate for the increased risk associated with higher borrowing costs.
Therefore, an increase in interest rates can have a cascading effect on the overall cost of capital, affecting both the cost of debt and the cost of equity for a company like Palladium Ltd.
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If the federal reserve increases the interest rate on bank deposits at the fed, banks will want to hold:.
Here is your answer:-
The Federal Reserve System is the central banking system of the United States of America. It was created on December 23, 1913, with the enactment of the Federal Reserve Act, after a series of financial panics led to the desire for central control of the monetary system in order to alleviate financial crises. Over the years, events such as the Great Depression in the 1930s and the Great Recession during the 2000s have led to the expansion of the roles and responsibilities of the Federal Reserve System.
What is from utility
Explanation:
Refers to how well a product or service meets the customer's needs
PLEASE HURRYYYY THIS IS DUE RIGHT NOW 20 POINTS
Please select the word from the list that best fits the definition Fossil fuels are the only cause of global warming. Absolute or Qualified?
Answer:
absolute
Explanation:
cause oils from mine feilds an certain refreshners cause global warming
Answer:
Absolute
Explanation:
The stage in the product life cycle when competitors enter the market is known as the _____ stage. Select one: a. Maturity b. Growth c. Introduction d. Decline e. Downsizing
Answer: Growth stage
Explanation:
The growth stage is the period in the product life cycle during which the product has started to eventually and increasingly gains the acceptance among consumers, industry, and also the wider general public.
During this stage, the innovation or the product becomes accepted in the market, and hence, the sales and the revenues start to increase. At this stage, competitors start entering the market.
Answer:
The answer is B.
Explanation:
The life cycle of a product has 5 stages. The first stage, which is introduction, consist of things such as the point of entry to the market, low number of customers. The second stage, growth stage, is where the product sales start to increase and more companies start production and enter the market. In the maturity stage, sales numbers reach their highest point and after that they begin to decrease along with the number of customers, towards decline.
So the answer is option B, growth.
I hope this answer helps.
True or False: Employee referral programs extend an open invitation to all employees, through prominent display of notice, to apply for a job vacancy.
The given statement "Employee referral programs extend an open invitation to all employees, through prominent display of notice, to apply for a job vacancy" is false because referral programs are designed to encourage current employees to recommend qualified candidates for job
Employee referral programs are designed to encourage current employees to recommend qualified candidates for job vacancies within the organization. These programs do not necessarily extend an open invitation to all employees to apply for the vacancy themselves.
Instead, they are intended to tap into the networks and connections of current employees to help identify and recruit potential new hires.
The prominent display of notice in an employee referral program is typically focused on promoting the program itself, providing details on how to participate, and outlining any incentives or rewards offered for successful referrals.
While employees are welcome to refer themselves if they feel they are qualified for a position, the primary objective of these programs is to leverage the knowledge and expertise of the existing workforce in identifying suitable candidates from outside the organization.
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*ECONOMICS* Which situation best illustrates the concept of absolute advantage?
O A. A factory in Vietnam can produce more shoes than other
countries.
O B. The total value of U.S. exports is lower than the value of the
country's imports.
O C. A software company is forced to increase its prices to pay for
rising labor costs.
D. A restaurant buys its ingredients from nearby farms to help the
local economy.
Answer:
O A. A factory in Vietnam can produce more shoes than other
countries.
Explanation:
Absolute advantage is the capability of a commercial entity to produce goods using fewer resources compared to rivals. Using the same inputs, an entity with an absolute advantage produces a larger output compared to competitors. It means the firm has a lower marginal cost of production. Therefore, its products will have the lowest prices in the market.
The factory in Vietnam has an absolute advantage in producing shoes. It is using fewer resources than rivals to manufacture shoes, that why it is producing a higher quantity.
The more companies an insurance company insures, the more likely they can predict the percentage of losses over a
given period of time. This is known as:
a) Statistical Analysis
b) Forecasting
c) Law of Large Numbers
Answer: C. Law of Large Numbers
Explanation:
The law of large numbers, posits that as the sample size grows, the mean of the samples will be closer to the average that's meant for the entire population.
According to the law of large numbers, when an experiment is repeated so many times, and then the results are averaged, the value that one gets will be close to the expected value.
In insurance, the more companies that are insured by the insurance company, the more likely they will b able to predict the percentage of losses over a given period of time.
once a root certificate for a ca is installed, all other certificates issued by the same ca are not trusted
I'm sorry, but the statement you provided is incorrect. Once a root certificate for a Certificate Authority (CA) is installed, it establishes trust for all other certificates issued by the same CA, rather than making them untrusted.
A root certificate is a self-signed digital certificate that serves as the starting point of trust in a public key infrastructure (PKI). It is used to verify the authenticity and integrity of other certificates issued by the CA.
When a root certificate is installed on a device or in a web browser's trusted root certificate store, it indicates that the CA is trusted, and any certificates issued by that CA are considered trusted as well. This trust allows the certificates issued by the CA to be recognized and accepted as valid by clients and systems that rely on the trust relationship established by the installed root certificate.
It's important to note that trust in certificates and CAs is hierarchical. Intermediate certificates, also issued by the root CA, may be used to issue end-entity certificates. The chain of trust is established by verifying the digital signatures of these certificates up to the installed root certificate.
In summary, installing a root certificate from a CA does not make the certificates issued by the same CA untrusted. On the contrary, it enables trust for all other certificates issued by that CA, creating a trusted chain of certificates within the PKI.
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) The following costs were incurred in May: Direct materials $ 41,000 Direct labor $ 13,000 Manufacturing overhead $ 46,000 Selling expenses $ 18,000 Administrative expenses $ 15,000 Conversion costs during the month totaled: A) $54,000 B) $133,000 C) $59,000 D) $87,000
The following costs were incurred in May: Direct materials $ 41,000 Direct labor $ 13,000 Manufacturing overhead $ 46,000 Selling expenses $ 18,000 Administrative expenses $ 15,000 Conversion costs during the month totaled IS $87,000
Option D) $87,000 is the correct answer.
Conversion costs refer to the sum of direct labor and manufacturing overhead costs.
In this case, direct labor cost is $13,000 and manufacturing overhead cost is $46,000, so the total conversion cost is:
$13,000 + $46,000 = $59,000
Therefore, option C is incorrect.
To calculate the total manufacturing cost, we need to add the direct materials cost to the conversion cost:
$41,000 + $59,000 = $100,000
This tells us that $100,000 was spent on producing the goods during the month.
Selling and administrative expenses are not included in manufacturing cost.
Therefore, the correct answer is:
Conversion costs = Direct labor + Manufacturing overhead = $13,000 + $46,000 = $59,000
Total manufacturing cost = Direct materials + Conversion costs = $41,000 + $59,000 = $100,000
So, option D) $87,000 is the correct answer.
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calculate the average of each of the following. speed per hour during a three-hour trip: 65 MPH, 55 MPH, 45 MPH
Answer:
ffffgfggggggggggggg
Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $1,500 of direct materials and used $3,000 of direct labor. The job was not finished by the end of September, but needed an additional $2,000 of direct materials and additional direct labor of $4,500 to finish the job in October. The company applies overhead at the end of each month at a rate of 200% of the direct labor cost incurred. What is the balance in the Work in Process account at the end of September relative to Job A3B
The balance in the Work in Progress account at the end of September relative to job A3B is $10500.
During September month material amounting to $1500 and direct labor amounting to $3000 was introduced in the process and Overheads at the end of each month is 200% of direct labor.
Cost incurred = 200% of $3000
= $6000.
As specified by the question that the job is not finished at month end and additional material and labor amounting to $2000 and $4500 respectively is required in October month . So the whole cost incurred in September month that is $1500+$3000+$6000=$10500.
$10500 is transferred to Work in progress account . When Job gets finished that is in month of October the whole cost amounting to 10500+2000+4500+(4500*200%) =$ 26000 transferred to Finished Goods Account.
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Which of the following is not an example of professional behavior
?