Pesky corporation acquired all of the outstanding common stock of harman, inc., for $520 million. the fair value of harman's identifiable tangible and intangible assets totaled $582 million, and the fair value of liabilities assumed by pesky was $156 million. pesky performed a goodwill impairment test at the end of its fiscal year ended december 31, 2021. management has provided the following information:

fair value of harman, inc. $ 490 million
fair value of harman's net assets (excluding goodwill) 430 million
book value of harman's net assets (including goodwill) 518 million required:

1. determine the amount of goodwill that resulted from the harman acquisition. (enter your answer in millions (i. e., 10,000,000 should be entered as (i know the answer to this is 84 million)
2. determine the amount of goodwill impairment loss that pesky should recognize at the end of 2016, if any. (enter your answer in millions (i. e., 10,000,000 should be entered as ( i got 20 million but this was wrong, tell me why)
3. if an impairment loss is required, prepare the journal entry to record the loss ( i dnow it is a debit to impairment loss and a credit to goodwill, but i got the value of 20 million wrong. )

The assumptions of the production order quantity model are met in a situation where annual demand is 3650 units, setup cost is $50, holding cost is $12 per unit per year, the daily demand rate is 10 and the daily production rate is 100. the production order quantity for this problem is approximately:

Blue computers, a major pc manufacturer in the united states, currently has plants in kentucky and pennsylvania. the kentucky plant has a capacity of 1 million units a year and the pennsylvania plant has a capacity of 1.5 million units a year. the firm divides the united states into five markets: northeast, southeast, midwest, south, and west. each pc sells for $1,000. the firm anticipates a 50 perc~nt growth in demand (in each region) this year (after which demand will stabilize) and wants to build a plant with a capacity of 1.5 million units per year to accommodate the growth. potential sites being considered are in north carolina and california. currently the firm pays federal, state, and local taxes on the income from each plant. federal taxes are 20 percent of income, and all state and local taxes are 7 percent of income in each state. north carolina has offered to reduce taxes for the next 10 years from 7 percent to 2 percent. blue computers would like to take the tax break into consideration when planning its network. consider income over the next 10 years in your analysis. assume that all costs remain unchanged over the 10 years. use a discount factor of 0.1 for your analysis. annual fixed costs, production and shipping costs per unit, and current regional demand (before the 50 percent growth) are shown in table 5-13. (a) if blue computers sets an objective of minimizing total fixed and variable costs, where should they build the new plant? how should the network be structured? (b) if blue computers sets an objective of maximizing after-tax profits, where should they build the new plant? how should the network be structured? variable production and shipping cost ($/unit) annual fixed cost northeast southeast midwest south west (million$) kentucky 185 180 175 175 200 150 pennsylvania 170 190 180 200 220 200 n. carolina 180 180 185 185 215 150 california 220 220 195 195 175 150 demand ('000 units/month) 700 400 400 300 600

Both a demand curve and a demand schedule show how a. prices affect consumer demand. b. consumer demand affects income. c. prices affect complementary goods. d. consumer demand affects substitute goods.