The Jungo Corporation, which produces waffle-irons, is reviewing the effectiveness of their marketing plan in consideration of modifying it for the next year. Their main competition is the Nordan Corporation which also produces waffle-irons of basically equivalent quality. Based on recent research conducted by Jungo, the perceived value of the Nordan Waffle-irons is 142. The perceived value of the Jungo waffle-irons is 161. What is the Customer Value-Add (CVA) Ratio for the Jungo waffle-irons?

Cash flows during the first year of operations for the harman-kardon consulting company were as follows: cash collected from customers, $360,000; cash paid for rent, $44,000; cash paid to employees for services rendered during the year, $124,000; cash paid for utilities, $54,000.in addition, you determine that customers owed the company $64,000 at the end of the year and no bad debts were anticipated. also, the company owed the gas and electric company $2,400 at year-end, and the rent payment was for a two-year period. calculate accrual net income for the year.