an LLC has a beginning year inventory of 700,000, an ending year inventory of 900,000 and purchasing costs of 1.5 million. what is its COGS for the year

Atelephone call center uses three customer service representatives (csrs) during the 8: 30 a.m. to 9: 00 a.m. time period. the standard service rate is 3.0 minutes per telephone call per csr. assuming a target labor utilization rate of 80 percent, how many calls can these three csrs handle during this half-hour period?