Cruz is a very talented computer programmer who starts his own small software development firm. He finances the firm from his savings. Initially, he is able to get many projects from customers and completes them successfully. However, as his business grows, he fails to make good decisions in hiring new employees, billing the clients, and negotiating prices. He eventually ends up liquidating the business. Which cause of small-business failure does this scenario best illustrate

The smelting department of kiner company has the following production and cost data for november. production: beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november. materials conversion costs total equivalent units