27. Subscription owing N6,000 at 31/12/2014. Subscription in advance 14,000 at
31/12/2014. Cash received as subscription
during the year was N80,000.
The subscription for the year 2014 was
(a) N90,000 (b) N82,000
(c) A78,000 (d) N70,000

Carlton industries is considering a new project that they plan to price at $74.00 per unit. the variable costs are estimated at $39.22 per unit and total fixed costs are estimated at $12,085. the initial investment required is $8,000 and the project has an estimated life of 4 years. the firm requires a return of 8 percent. ignore the effect of taxes. what is the degree of operating leverage at the financial break-even level of output?

China white was the black market selling of ivory, in which the profit was redistributed back into the trafficking of heroin.

Abond purchased for $950 was sold for $980 after one year. the interest received during the year is $25. the bond's yield is: