Ramos corporation is considering the elimination of one of its segments. the segment incurs the following fixed costs. if the segment is eliminated, the building it uses will be sold. advertising expense $ 70,000 supervisory salaries 150,000 allocation of companywide facility-level costs 65,000 original cost of building 110,000 book value of building 50,000 market value of building 80,000 maintenance costs on equipment 56,000 real estate taxes on building 6,000

required
based on this information, determine the amount of avoidable cost associated with the segment.

Last week paul, ceo of quality furniture in south carolina, traveled to europe to visit customers. while overseas, paul checked his e-mail daily and showed his company's website to customers, explaining how the website will them place orders and receive merchandise more quickly. after visiting the last customer friday morning, paul was able to return to the corporate office in south carolina to meet with his board of directors that night. is the "shrinking" of time and space with air travel and electronic media.

Describe how to write a main idea expressed as a bottom-line statement

You are the manager of a large crude-oil refinery. as part of the refining process, a certain heat exchanger (operated at high temperatures and with abrasive material flowing through it) must be replaced every year. the replacement and downtime cost in the first year is $165 comma 000. this cost is expected to increase due to inflation at a rate of 7% per year for six years (i. e. until the eoy 7), at which time this particular heat exchanger will no longer be needed. if the company's cost of capital is 15% per year, how much could you afford to spend for a higher quality heat exchanger so that these annual replacement and downtime costs could be eliminated?