A Company processes 18,025 gallons of direct materials to produce two products, Product X and Product Y. Product X sells for $5 per gallon and Product Y, the main product, sells for $170 per gallon. The following information is for December: Beginning Ending Production Sales Inventory Inventory Product X: 5,700 5,700 0 100 Product Y: 10,075 10,180 125 20 The manufacturing costs totaled $26,000. Looking at production, Product X NRV would be offset against the costs of Product Y by how much?

Match the given situations to the type of risks that a business may face while taking credit. 1. beta ltd. had taken a loan from a bank for a period of 15 years, but its sales are gradually showing a decline. 2. alpha ltd. has taken a loan for increasing its production and sales, but it has not conducted any research before making this decision. 3. delphi ltd. has an overseas client. the economy of the client’s country is going through severe recession. 4. delphi ltd. has taken a short-term loan from the bank, but its supply chain logistics are not in place. a. foreign exchange risk b. operational risk c. term of loan risk d. revenue projections risk