The Hondasaki Motorcycle Company has a normal two-stage absorption job-order costing system. They close over- or under-applied overhead directly into Cost of Goods Sold, and use expected production as their activity base. Assume that their projections for total fixed costs and variable costs per unit are accurate.

Taking on an additional job that remains in inventory at the end of the period will:
a. Reduce adjusted cost of goods sold
b. Increase adjusted cost of goods sold
c. Have no effect on adjusted cost of goods sold
d. Impossible to predict without additional information

The business cycle is the periodic but irregular up-and-down movement in economic activity, measured by fluctuations in real gross domestic product (gdp) and other macroeconomic variables. a business cycle is typically characterized by four phases—recession, recovery, growth, and decline—that repeat themselves over time. economists note, however, that complete business cycles vary in length. the duration of business cycles can be anywhere from about two to twelve years, with most cycles averaging six years in length. some business analysts use the business cycle model and terminology to study and explain fluctuations in business inventory and other individual elements of corporate operations. but the term "business cycle" is still primarily associated with larger (industry-wide, regional, national, or even international) business trends.