Lagreca company uses the lcnrv method, on an individual-item basis, in pricing its inventory items. the inventory at december 31, 2017, included product x. relevant per-unit data for product x are as follows.
estimated selling price $50
cost 40
estimated selling costs 14
normal profit 9
there were 1,000 units of product x on hand at december 31, 2017. product x was incorrectly valued at $38 per unit for reporting purposes. all 1,000 units were sold in 2018.

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.

answer; /// place the thermal compound between the heat sink and the microprocessor;

answer///supply is elastic, and demand is inelastic;

the correct answer will be d