The Marcus Motel uses the moving average approach to forecast its rooms sales for each week and linear regression for forecasting its food sales. The moving average approach utilizes the most recent five weeks of actual data. An adjustment is made for extremes as follows: If during the five weeks the actual rooms sold for a week differ by more than 30 percent from the budgeted room sales for that week, the actual is considered to be an extreme. In such case, the extreme is ignored and the budgeted number of rooms sold is used in its place.

What is product differentiation, and how can it be achieved ? what is product positioning? what conditions would head to head product positioning be appropriate?

On december 31, 2011, daggett company issued $750,000 of ten-year, 9% bonds payable for $700,353, yielding an effective interest rate of 10%. interest is payable semiannually on june 30 and december 31. prepare journal entries to reflect (a) the issuance of the bonds, (b) the semiannual interest payment and discount amortization (effective interest method) on june 30, 2012, and (c) the semiannual interest payment and discount amortization on december 31, 2012. round amounts to the nearest dollar.

The cook corporation has two divisions--east and west. the divisions have the following revenues and expenses: east west sales $ 603,000 $ 506,000 variable costs 231,000 300,000 traceable fixed costs 151,500 192,000 allocated common corporate costs 128,600 156,000 net operating income (loss) $ 91,900 $ (142,000 ) the management of cook is considering the elimination of the west division. if the west division were eliminated, its traceable fixed costs could be avoided. total common corporate costs would be unaffected by this decision. given these data, the elimination of the west division would result in an overall company net operating income (loss)