You own an electronics store with a merchandise book value of $245,000. you conduct a physical inventory and find the value to be $237,000. your total sales between inventories totaled $360,000. calculate the shrinkage as a percentage of sales.

It is given that the electronics store has a merchandise book value of $245,000. Thus, in other words it's inventory as per records = $245,000 .

Likewise when the conduct of the physical inventory was done it was found to be of the value $237,000. Thus, in other words the inventory as per physical count = $237,000

Therefore, Shrinkage will be: Inventory on record - Inventory as per physical count.

Therefore, Shrinkage = $245,000 – $237,000 = $8,000

Now, Total sales = $360,000

Therefore, Shrinkage as a percentage of sales is given as:

Thus, the shrinkage as a percentage of sales is 2.22%.

the direct variation says that:

then the equation is of the form is given by:

            where k is the constant variation.

from the given table:

consider any value of x and m(x)=y

x = 2 and m(x)=y = 3

substitute these value in [1]; we have;

divide both sides by 2 we get;

⇒

check:

put x = -1 and m(x) = -1.5

substitute in the equation:

-1.5 = -1.5                   true

therefore, the function m(x) represents a direct variation

graph of this function as shown below:

the simplified form is

step-by-step explanation:

we want to simplify the expression,

let us change the middle bar to a normal division sign to obtain,

we multiply the first fraction by the reciprocal of the second fraction to obtain,

we factor to obtain,

we cancel the common factors to get,

we simplify to get,

the correct answer is b