Riverside Ralphs' popular product is bottled water during summer months. It observes a weekly demand of 200 boxes of bottled water with a standard deviation of 50 boxes. The cost of placing an order is $200, and the time from ordering to receipt is 2 weeks. The procurement cost (wholesale price) of the product is $20. The annual inventory carrying cost is 10% of the procurement cost of the product. What is the reorder point if it wants to achieve a service level of 95%

Apractitioner is engaged to prepare a client's federal income tax return for 2017 and 2018. the practitioner files the 2017 return on the client's behalf and provided copies of the 2017 return and all related documents to the client. after the 2018 return is prepared, the client disputes the fees for the 2018 tax engagement, terminates the relationship, and requests all tax returns and related records. the client has not yet paid for preparation of the 2018 return. under irs circular 230, which records must the practitioner return to the client? a.) notes the practitioner took when meeting with the client about the 2017 and 2018 tax returns. b.) the engagement letter executed by the client for preparation of the 2018 federal income tax return. c.) an appraisal the practitioner prepared in connection with the 2017 federal income tax return. d.) schedules the practitioner prepared, which the client needs to file in its 2018 federal income tax return.