John’s car has an average of 40 miles per gallon (mpg) when using gas from allen’s station and an average of 50 mpg when using gas from bob’s station. john’s preferences are such that he only wants to drive as far as possible given his budget. the gas price is pa dollars at allen’s station and pb dollars at bob’s station. john has a total income of i. write down a utility function u(a, b) that represents john's preferences for gal lons of gas consumed at allen's station, a, and gallons of gas consumed at bob's station b. (hint: treat a and b as two standard consumption goods and find the utility that describes john's preferences for those goods.)

Required information [the following information applies to the questions displayed below.] the following data is provided for garcon company and pepper company. garcon company pepper company beginning finished goods inventory $ 13,800 $ 18,850 beginning work in process inventory 16,700 20,700 beginning raw materials inventory 8,800 13,500 rental cost on factory equipment 28,250 26,650 direct labor 22,400 37,400 ending finished goods inventory 17,300 14,300 ending work in process inventory 23,200 19,400 ending raw materials inventory 5,900 9,600 factory utilities 11,250 15,000 factory supplies used 10,900 5,700 general and administrative expenses 32,500 44,500 indirect labor 2,500 9,880 repairs—factory equipment 4,820 2,150 raw materials purchases 41,500 63,000 selling expenses 54,800 49,000 sales 238,530 317,510 cash 33,000 23,700 factory equipment, net 222,500 124,825 accounts receivable, net 13,400 23,950 required: 1. complete the table to find the cost of goods manufactured for both garcon company and pepper company for the year ended december 31, 2017. 2. complete the table to calculate the cost of goods sold for both garcon company and pepper company for the year ended december 31, 2017.

Bernard made a gift of $500,000 to his brother in 2014. due to bernard’s prior taxable gifts he paid $200,000 of gift tax. when bernard died in 2019, the applicable gift tax credit had increased. at bernard’s death, what amount related to the $500,000 gift to his brother is included in his gross estate?

Determine the hrm’s role in the performance management process and explain how to ensure the process aligns with the organization’s strategic plan.