All of the following are valid reasons why business-to-business sales generally have fewer controls than business-to-consumer sales, EXCEPT: Pricing for products and services is set and uniform across all customers and not negotiated. The business purchasing process is more complex and generally more constly than consumer purchases. Communication about the product takes place mainly through verbal presentations and discussions. Business to business sales require the seller to tailor the process according to the buyer's personality and approach.

The following account balances at the beginning of january were selected from the general ledger of fresh bagel manufacturing​ company: work in process inventory ​$0 raw materials inventory $ 29 comma 000 finished goods inventory $ 40 comma 900 additional​ data: 1. actual manufacturing overhead for january amounted to $ 62 comma 600. 2. total direct labor cost for january was $ 63 comma 600. 3. the predetermined manufacturing overhead rate is based on direct labor cost. the budget for the year called for $ 255 comma 000 of direct labor cost and $ 382 comma 500 of manufacturing overhead costs. 4. the only job unfinished on january 31 was job no.​ 151, for which total direct labor charges were $ 5 comma 700 ​(1 comma 000 direct labor​ hours) and total direct material charges were $ 14 comma 400. 5. cost of direct materials placed in production during january totaled $ 123 comma 300. there were no indirect material requisitions during january. 6. january 31 balance in raw materials inventory was $ 35 comma 200. 7. finished goods inventory balance on january 31 was $ 35 comma 400. what is the cost of goods manufactured for​ january

4. the condition requires that only one of the selected criteria be true for a record to be displayed.

If an investment has 35 percent more nondiversifiable risk than the market portfolio, its beta will be: