An important first step in adapting a product to a foreign market is to determine the Group of answer choices personal ethics of individuals in the target market. language problem of the intended market. product's compliancy to irrational beliefs of its potential foreign consumers. regional political parties present in the domestic market. degree of newness of the product as perceived by the intended market.

Answers

Answer 1

Answer:

degree of newness of the product as perceived by the intended market.

Explanation:

As the new product is in the market so the willing of the consumers are to evaluate the production that depends upon the product newness in the market

The other options are incorrect as if the evaluation of the consumers depend upon the irrational beliefs so it would not be intended to purchased

Therefore the last option is correct

hence, the same is to be considered


Related Questions

Which business is exempt from using the accrual basis for accounting? A clothing manufacturer that has average gross annual receipts of $35 million over the last three years. An online retailer that has average gross annual receipts of $45 million over the last three years. A construction contractor who does not have any outstanding accounts receivable at the end of the tax year. A home improvement store that just began business last year and had $2.7 million in gross receipts.

Answers

Answer:

A home improvement store that just began business last year and had $2.7 million in gross receipts.

Explanation:

The IRS allows only a limited number of businesses to use cash basis accounting and in order to do so, the business must be:

Partnership or C corporation with less than $5 million in total sales revenue per yearSole proprietorship or S corporation with less than $1 million in total sales revenueCannot be a publicly traded corporationPersonal service businesses with more than 95% of revenue specifically related to services. Family owned farms with total annual sales revenue less than $25 million.

The important point(s) to remember while estimating the cash flows of a project Group of answer choices is that only cash flow is relevant are cash flow is relevant and always estimate cash flows on an incremental basis are to always estimate cash flows on an incremental basis and to be consistent in the treatment of inflation. are cash flow is relevant, always estimate cash flows on an incremental basis, and be consistent in the treatment of inflation.

Answers

Answer:

Option D (are cash..........inflation) is the right alternative.

Explanation:

Even before forecasting or considering a project's investment returns, this same important thing to recognize or significant observation is capital investment.  Quite often approximate cash flows as well as being consistent throughout the cure of economic growth around an integrated or incremental perspective.

Some other alternatives given are not linked to the scenario in question. That is indeed the right choice, therefore.

Jill runs a factory that makes lie detectors in Little Rock,Arkansas.This month,Jill's 34 workers produced 690 machines.Suppose Jill adds one more worker and,as a result,her factory's output increases to 700.Jill's marginal product of labor from the last worker hired equals ________.A) 10B) 20C) 690D) 700E) None of the above answers is correct.

Answers

Answer:

1077927

Explanation:

*$-$)7794459०२2८जेइकेप्ग्व्व्ज्सोबीओस्क्ब्सु

स्ज्व्ह्जेहेगेओज्स्ज्स ज्श्स्सीज्झ्र्‍क

When you are posting your résumé online, be sure to adjust it so it is _____.

one page in length
bold
colorful
cyber-safe

Answers

Answer:

I think the answer is one page in length

Explanation:

because when you do a resume you will need to add a length to it beige you post it in.

The manager of a crew that installs carpeting has tracked the crew's output over the past several weeks, obtaining these figures.
Week Crew Size Yards Installed
1 4 96
2 3 72
3 4 92
4 2 50
5 3 69
6 2 52
What is the week with the highest labor productivity?

Answers

Answer: Week 6

Explanation:

Labor productivity = Yards installed/ Crew size

Week 1 = 96/4 = 24

Week 2 = 72/3 = 24

Week 3 = 92/4 = 23

Week 4 = 50/2 = 25

Week 5 = 69/3 = 23

Week 6 = 52/2 = 26

Week 6 is highest with 26 yards per crew.

What are the "flows" within a supply chain, and why are they important?

Answers

Answer:

Supply chain management is the coordination, management and strategy that drives the flow of data, information, resources and materials to deliver the best product and service to all stakeholders in the process of converting raw goods to a salable product and delivering it to the ultimate customer. There are three main flows of supply chain management: the product flow, the information flow, and the finances flow. The product flow involves the movement of goods from a supplier to a customer. This supply chain management flow also concerns customer returns and service needs.

Explanation:

Garth Corporation sells a single product. If the selling price per unit and the variable expense per unit both increase by 10% and fixed expenses do not change, then: Contribution margin per unit Contribution margin ratio Break-even in units A) Increases Increases Decreases B) No change No change No change C) No change Increases No change D) Increases No change Decreases Option C Option B Option D Option A

Answers

Answer:

D) Increases No change Decreases

Explanation:

Contribution margin is Sales less Variable Costs. This will increase if  the selling price per unit and the variable expense per unit both increase.

Contribution margin ratio is Contribution expressed as a percentage of Sales. This will stay the same when the selling price per unit and the variable expense per unit both increase by the same percentage.

Break-even in units is Fixed Costs divided my contribution per unit. This will decrease as the Contribution margin has increased.

Baskin-Robbins is one of the world’s largest specialty ice cream shops. The company offers dozens of different flavors, from Very Berry Strawberry to lowfat Espresso ’n Cream. Assume that a local Baskin-Robbins in Raleigh, North Carolina, has the following amounts for the month of July 2021.Salaries expense $13,700 Sales revenue $69,800Inventory (July 1, 2021) 2,300 Interest income 3,300Sales returns 1,100 Cost of goods sold 28,700Utilities expense 3,600 Rent expense 6,700Income tax expense 6,000 Interest expense 400 Inventory (July 31, 2021) 1,100Required:1. Prepare a multiple-step income statement for the month ended July 31, 2021.2. Calculate the inventory turnover ratio for the month of July. Would you expect this ratio to be higher or lower in December 2021? Explain.3. Calculate the gross profit ratio for the month of July.

Answers

Answer:

Baskin-Robbins

Raleigh, North Carolina

1. Multi-step Income Statement for the month ended July 31, 2021:

Net Sales Revenue     $68,700

Cost of goods sold       28,700

Gross profit                $40,000

Expenses:

Salaries          $13,700

Rent expense   6,700 20,400

Operating income     $19,600

Interest Income          $3,300

Interest expense         ($400)

Income before tax  $22,500

Income tax expense   6,000

Net income             $16,500

2. Inventory turnover ratio = Cost of goods sold/Average Inventory

= $28,700/$1,700 = 16.88 times

3. I expect the inventory turnover ratio for Baskin-Robbin's shops at Raleigh to be higher in December 2021.  There will be more sales of the different flavors of ice cream in December because of the Christmas holidays.  As a result, the cost of goods sold will be higher than July's, and the ending inventory will be lower still than July's.

4. Gross profit ratio = Gross profit/Net Sales * 100

= $40,000/$68,700 * 100

= 58%

Explanation:

a) Data and Calculations:

Expenses:

Salaries  $13,700

Rent expense $6,700

Interest expense $400

Interest Income  $3,300

Sales Revenue        $69,800

Sales returns                 1,100

Net Sales Revenue $68,700

Income tax expense   6,000

Cost of goods sold = $28,700

Inventory, July 1, 2021  $2,300

Inventory, July 31, 2021 $1,100

Total inventory             $3,400

Average inventory        $1,700 ($3,400/2)

The following unadjusted trial balance contains the accounts and balances of Dylan Delivery Company as of December 31, 2017
a. Unrecorded depreciation on the trucks at the end of the year is $8.231
b. The total amount of accrued interest expense at year-end is $8,000.
c. The cost of unused office supplies still available at year-end is $1,400.
1. Prepare the year-end closing entries for Dylan Delivery Company as of December 31, 2017
2. Determine the capital amount to be reported on the December 31, 2017 balance sheet.

Answers

Answer:

Question 1

Part a

Debit : Depreciation $8.231

Credit : Accumulated Depreciation $8.231

Part b

Debit : Interest Expense $8,000

Credit : Long term notes payable $8,000

Part c

Debit : Office Supplies Expenses $ 500

Credit:  Office Supplies $ 500

Question 2

Capital amount to be reported on the December 31, 2017 balance sheet is $170,551

Explanation:

See below the full question that i have attached

Calculation of Capital amount as at December 31, 2017

Balance before adjustments              $187,282

Adjustments :

Depreciation                                           ($8.231)

Interest Expense                                   ($8,000)

Office Supplies Expenses                      ($ 500)

Balance after adjustments                   $170,551

if you cause damage to your apartment, your landlord can

Answers

Answer:

...send you out for vandalizing the property?? i dunno lol

Explanation:

Answer:

you could get evicted

Explanation:

The broad scope seeks to attract a large group of applicants who have a high probability possessing the characteristics that are needed to perform a specific job and qualifications are specific and specialized.
A. True
B. False

Answers

I believe the answer would be True.

Jeff and Riley were married for 35 years when Riley died in July of 2016. The couple have two children who are 6 and 10 years old. Which of the following applies to Jeff regarding filing status?a) Jeff can file using any status he wants for the next 3 yearsb) Since Jeff’s spouse died during the year, he may be entitled to the special qualifying widower with dependent child benefits for tax year 2017 and 2018c) Since Jeff’s spouse died during the year, he may be entitled to the special qualifying widower with dependent child benefits for tax year 2016 onlyd) Since Jeff’s spouse died during the year, he may be entitled to the special qualifying widower with dependent child benefits for tax year 2017 only

Answers

Answer:

(D) I think

Explanation:

When your husband or spouse dies,you file as a widower. If he has children he could get extra benefits because he can file his kids as a Dependent on his Taxes.

Hope this helps:)!

Stay beautiful ❤️

With Riley having died in 2016, the procedure would be that b) Since Jeff’s spouse died during the year, he may be entitled to the special qualifying widower with dependent child benefits for tax year 2017 and 2018.

Special Qualifying WidowerAllows a widower to still fill taxes jointly as a married person for two years after the spouse dies. Can only apply if there is at least a single dependent child.

There are two dependent children in this scenario so Jeff qualifies for this filling status. As Riley died in 2016, Jeff's two years would be the years 2017 and 2018.

In conclusion, option B is correct.

Find out more on the special qualifying widower status at https://brainly.com/question/26021534.

Which of the following steps is most effective in protecting yourself from identity theft?
a. Throw away credit card applications in the garbage.
b. Shred all mail with personal information before discarding it.
C. Place your old bank statements in the recycle bin.
d. Carry all your passwords in your wallet or purse.

Answers

Answer:b shred all mail with personal info before discarding it.

The step that is most effective for protecting yourself from identity theft is option b. Shred all mail with personal information before discarding it.

What is meant by protection?

As the name suggests, protection means defense or shielding something from the viruses so that no one could impact in it.

So based on this, we can say that it shreds all mail having the personal information prior to discarding it.

hence, the option b is correct.

Learn more about theft here: https://brainly.com/question/15252417

who want to do 1v1 lol with me

Answers

On what lol ? I’m curious but yeah sure

Answer:

nnm,v xcmnm,bkljmbihutjhuF

Explanation:

Chu Company provided the following information related to its inventory sales and purchases for December Year 1 and the first quarter of Year 2: Dec. Year 1 Jan. Year 2 Feb. Year 2 Mar. Year 2 (Actual) (Budgeted) (Budgeted) (Budgeted)Cost of goods sold $ 30,000 $ 60,000 $ 80,000 $ 50,000 Desired ending inventory levels are 34% of the following month's projected cost of goods sold. Budgeted purchases of inventory in February Year 2 would be:

Answers

Answer:

Budgeted purchases of inventory in February Year 2 would be $69,800

Explanation:

___________CGS _Ending Inventory_Beginning Inventory _ Purchases

Dec. Year 1 _$30,000 _ $20,400 _____ $0 _____________$0

Jan. Year 2 _$60,000 _$27,200 _____ $20,400_________$66,800

Feb. Year 2 _$80,000_ $17,000 ______$27,200_________$69,800

Use following formula to calculate the Purchases

Cost of Goods sold = Beginning Inventory + Purchases - Ending Inventory

Purchases = Cost of Goods sold - Beginning Inventory + Ending Inventory

Placing value of Jan Year 2

Purchases = $60,000 - $20,400 + $27,200 = $66,800

Placing value of Feb Year 2

Purchases = $80,000 - $27,200 + $17,000 = $69,800

Data for Yvavxs408 Corporation and its two divisions, Domestic and Foreign, appear below:
Sales revenues, Domestic $620,000
Variable expenses, Domestic $359,700
Traceable fixed expenses, Domestic $ 74,100
Sales revenues, Foreign $478,400
Variable expenses, Foreign $273,000
Traceable fixed expenses, Foreign $ 61,900
(ID#54797) In addition, Yvavxs408's common fixed expenses totaled S167.800 and were allocated as follows: 587,100 to the Domestic division and $80.700 to the Foreign division
What is the segment margin for the Domestic division?

Answers

Answer:

Segment margin Domestic = $186,200

Explanation:

Giving the following information:

Sales revenues= $620,000

Variable expenses= $359,700

Traceable fixed expenses= $74,100

To calculate the segment margin for the Domestic division, we need to use the following formula:

Segment margin Domestic = segment contribution margin - traceable fixed expense

Segment margin Domestic = (620,000 - 359,700) - 74,100

Segment margin Domestic = $186,200

Assume that Clark Electronics has a monopoly in the production and sale of a new device for detecting and destroying a computer virus. Clark Electronics currently incurs short-run losses, but it continues to operate.
a. What must be true for Clark to continue to operate in the short run?
b. Draw a correctly labeled graph, and show each of the following for Clark.
i. The profit-maximizing price and output
ii. Area of loss
C. Assume Clark is maximizing profit. What will happen to its total revenue if Clark raises its price? Explain.
d. If demand for the new device increases, explain what will happen to each of the following in the short run.
i. Profit-maximizing output
ii. Total cost

Answers

Solution :

c. MC=MR is the profit maximizing equilibrium point. The price rise beyond that is likely to raise the total revenue. But the total cost might increase equally or more then that to nullify or decrease the profit.

d. (i). The demand increase implies that the AR (demand) curve shifts rightwards. This will increase the equilibrium price.

(ii). Change in demand does not affect the total cost.

a. Monopoly might continue to produce in short earn even if its AR < AC. It continues to do so until shut down point. It refers that production continued until average revenue (AR) is greater than equal to the average variable cost (AVC). The monopoly is a market with a single seller.

This market's average revenue (AR) demand curve is above its marginal curve . The curves are downward sloping, illustrating price demand inverse relationship.

Equilibrium quantity : when the marginal revenue = marginal cost

Equilibrium price : equilibrium quantity corresponding price at AR (demand ) curve.

 

Sralbn620 Corporation has two divisions: Domestic Division and Foreign Division. Last month, the corporation reported a contribution margin of $47,800 for Domestic Division. Foreign Division had a contribution margin ratio of 25% and its sales were $235,000. Net operating income for the Sralbn620 Corporation was $35,700 and traceable fixed expenses were $55,400.
(ID#32648)
What were Sraibn 620 Corporation's common fixed expenses?
a) $15,450
b) $106,550
c) $55,400
d) $70,850

Answers

Answer:

Common fixed expense= $15,450

Explanation:

First, we need to calculate the total contribution margin from the two divisions:

Domestic Division= $47,800

Foreign Division= 235,000*0.25= $58,750

Total contribution margin= $106,550

Now, we can determine the common fixed expense using the following formula:

Net operating income= total contribution margin - traceable fixed expense - common fixed expense

35,700 = 106,550 - 55,400 - common fixed expense

common fixed expense= 51,150 - 35,700

common fixed expense= $15,450

Which of the following statements about adjustments is correct? Multiple Choice Accrued wages are wages owed, but not yet paid, to employees; the accrued wages will need to be recorded with an adjusting entry that increases expenses. When making an adjustment to recognize supplies used in a period, total assets will not change. Deferral adjustments are used to update amounts that have been previously deferred on the income statement. Depreciation is an example of an accrual adjustment.

Answers

Answer:

The Statement that is correct about adjustments is:

Accrued wages are wages owed, but not yet paid, to employees; the accrued wages will need to be recorded with an adjusting entry that increases expenses.

Explanation:

Unpaid wages are adjusted with a debit to the Wages Expense account, which increases the account, and a credit to the Wages Payable account, which also increases the account by the same amount.  The purpose of this accrual adjustment is to ensure that the amount reported as Wages Expense is the actual expense incurred for Wages, whether actually paid or not, and thus report the accurate net income and liabilities for the period.

ok but seriously don't click on the site in the comments...unless you want to

Answers

Answer:

Thanks?

Explanation:

Huh?????????? I don’t understand

Sandhill, Inc., is launching a new store in a shopping mall in Houston. The annual revenue of the store depends on the weather conditions in the summer in Houston. The annual revenue will be $252,000 in a sizzling summer, with a probability of 0.3, $61,000 in a cool summer with a probability of 0.2, and $170,500 in a normal summer with a probability of 0.5.
What is the expected annual revenue for the store?Expected annual revenue= $

Answers

Answer:

$173,050

Explanation:

Expected revenue = 0.3*$252,000 + 0.2*$61,000 + 0.5*$170,500

Expected revenue = $75600 + $12200 + $85250

Expected revenue = $173,050

So, the expected annual revenue for the store is $173,050

Select the correct answer
What does the term constructed wetlands normally refer to
A natural wetlands that are used for wastewater disposal and treatment
B. wetlandis created for the purpose of environmental research
Cartificially created wetlands that simulate natural wetlands
D. wetlands used for constructing buildings
Reset
Net

Answers

I believe the answer is A

Conducting a survey of your friends to see how many might go to a trampoline park is an example of

Answers

Answer: Primary research

Explanation: Primary research is defined as the type of research where the person himself collects information. In this type of research, surveys, observation, and interviews are used.

In the primary research, the information is collected directly and not depending on other research that has been done previously. One of the advantages of this research is that it is carried out around a specific problem and with this information find a solution.

If a firm is deciding upon the acceptance of a project with a value of $10,000, and if the client has a good credit history, the firm will most likely use the grid chart in the decision-making process.
a) true
b) false

Answers

Answer:

FALSE

Explanation:

The Decision-Making Process includes Identifying the need for a decision, Determining the outcome of the decision, Identifying all alternative actions, the benefits and consequences of each and Making and Evaluating the decision.

Decision-Making Tools includes the use of decision-making grid to differenciate or separates factors of decision to be made, the use of Gantt chart to shows phases of project to completion and Information technology and others.

The grid chart shows the relationship between input and output documents.

Sewtfi951 Corporation makes an extra large part to use in one its fabulous products. A total of 14,500 units of this extra large part are produced and used every year. The company's costs of producing the extra large part at this level of activity are below:
Per Unit
Direct materials $3.20
Direct labor $7.80
Variable manufacturing overhead $8.30
Supervisor's salary $3.70
Depreciation of special equipment $2.10
Allocated general overhead $7.30
An outside supplier has offered to make the extra large part and sell it to Sewt1951 for $32.30 each If this offer is accepted the supervisor's salary and all of the variable costs, including the direct labor, can be avoided The special equipment used to make the extra large part has no salvage value or other use The allocated general overhead representa fixed costs of the entire Sewt1951 company. none of which would be avoided at the part were purchased instead of produced internally. In addition, the space used to make the extra large part could be used to make more of one of the company's other fabulous products, generating an additional segment margin of $34,500 per year for that product
What would be the annual financial advantage (disadvantage) for Sewt1951 Corp as a result of buying the extra large part from the outside supplier?

Answers

Answer:

($100,350)

Explanation:

Relevant cost to make

                                                         Per Unit    14,500 units

Direct materials                                 $3.20         $46,400

Direct labor                                        $7.80        $113,100

Variable manufacturing overhead   $8.30        $120,350

Supervisor's salary                            $3.70        $53,650

Relevant cost to make                      $23          $333,500

Relevant Cost to buy

                                                           Per Unit    14,500 units

Purchase price                                   $32.30      $468,350

Less: Additional segment margin                       $34,500

Relevant Cost to buy                                           $433,850

Here, we have financial disadvantage to buy as Relevant cost to make is lesser than Relevant Cost to buy

Financial (Disadvantage to buy) = $333,500 - $433,850

Financial (Disadvantage to buy) = ($100,350)

HII I've made about 3 give aways with points and still have a bunch, but this question is asking if anyone wants to be friends? send a request!! also the first person to send a request will get 20 points to continue the giveaway!! i will also probably make more giveaways so make sure to friend me to see when another one takes place!!

Answers

Answer:

ok I will send bro gg bye

Answer:

okays

Explanation:

Aikman, Inc., manufactures and sells two products: Product O6 and Product O7.Data concerning the expected production of each product and the expected total direct labor-hours (DLHs)required to produce that output appear below:
The direct labor rate is $17.50 per DLH.The direct materials cost per unit for each product is given below:
The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:
The unit product cost of Product O6 is closest to:
A) $637.15 per unit
B) $896.71 per unit
C) $721.00 per unit
D) $661.45 per unit

Answers

Question Completion:

Aikman, Inc., manufactures and sells two products: Product O6 and Product O7.Data concerning the expected production of each product and the expected total direct labor-hours (DLHs)required to produce that output appear below:

                              Expected      DLH         Total DLH

                              Production

Product 06               200            9.00           1,800

Product 07               800           10.00          8,000

Total                      1,000                               9,800

The direct labor rate is $17.50 per DLH.The direct materials cost per unit for each product is given below:

                              Direct Materials

                              Costs / unit

Product 06              $206.50

Product 07              $162.30

The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

Activity               Activity        Estimated   Product 06  Product 07     Total

Pool                   Measure      Overhead

Labor-related     DLHs         $133,770         1,800          8,000          9,800

Product orders   Orders          18,501            400             300             700

Order size          MHs             145,180        3,000           3,100          6,100

Total                                     $297,451

Answer:

Aikman, Inc.

The unit product cost of Product O6 is closest to:

B) $896.71 per unit

Explanation:

a) Data and Calculations:

                                       Product 06     Product 07

Direct Materials costs     $206.50          $162.30

Direct labor costs             $157.50          $175.00

Overhead cost per unit   $532.71          $238.64

Total cost per unit           $896.71          $575.94

                                     Product 06     Product 07

Direct labor costs              1,800              8,000

Direct labor rate               $17.50            $17.50

Total labor costs           $31,500             $140,000

Units of products             200                 800

Labor cost per unit       $157.50            $175.00

Overhead cost Allocation   Product 06   Product 07    Total

Labor-related  ($13.65)        $24,570       $109,200    $133,770

Product orders ($26.43)         10,572             7,929        18,501

Order size ($23.80)                71,400            73,780      145,180

Total                                   $106,542        $190,909  $297,451

Production units                     200                 800

Overhead cost per unit      $532.71          $238.64

The last five annual dividends for MysteryCorp have been: $1.25, $1.38, $1.49, $1.60, and $1.69. Next year's dividend is expected to be $2. The current stock price is $199 per share. First, calculate the geometric average annual rate of growth based on the historical dividends (taking into account the previous five -- do *not* include next year's expected dividend in this calculation). Your estimate of RE, the cost of equity, is ________%.

Answers

Answer:

Re = 8.79%

Explanation:

annual growth rates:

($1.38 - $1.25) / $1.25 = 0.104

($1.49 - $1.38) / $1.38 = 0.078

($1.60 - $1.49) / $1.49 = 0.074

($1.69 - $1.60) / $1.60 = 0.056

geometric growth rate = ⁴√(1.104 x 1.078 x 1.074 x 1.056) - 1 = ⁴√1.34976 - 1 = 1.0779 - 1 = 0.0779 = 7.79%

P₀ = Div₁ / (Re - g)

$199 = $2 / (Re - 0.0779)

Re - 0.0779 = $2 / $199 = 0.01

Re = 0.01 + 0.0779 = 0.0879 = 8.79%

A three-month forward contract on a stock index is trading at $1000. The current index level is $985.1. Assuming a continuously compounded interest rate of 5%. Additionally, assume that the stock index does not pay any dividends. Which one of the following statements reflects a potential arbitrage strategy:
I. Long the forward contract, short the stock index, and lend at the risk-free rate
II. Short the stock index and lend at the risk-free rate, while entering in a forward contract agree- ment to purchase the asset in three months for $1000.
(a) I alone
(b) II alone
(c) I and II
(d) None of the above

Answers

Answer:

d

Explanation:

ddddddddddddddddddddddd

RJ Corporation has provided the following information about one of its inventory items:
Date Transaction
1/1 Beginning Inventory
6/6 Purchase
9/10 Purchase
11/15 Purchase
During the year, RJ sold 3,000 units.
Number of Units 400 800 800 1,200 800
Cost per Unit $3,200 $3,600 $4,000 $4,200
What was ending inventory using the LIFO cost flow assumption under a periodic inventory system?
a. $880,000.
b. $640,000
c. $770,000.
d. $840,000

Answers

Answer:

b. $640,000

Explanation:

The computation of the ending inventory using the periodic inventory system is as follows:

But before that the ending inventory units is

= Beginning inventory units + purchased units - sold units

= 400 + 800 + 1,200 + 800 - 3,000

= 200 units

Now the ending inventory is

= 200 units × $3,200

= $640,000

hence, the ending inventory using the periodic inventory system is $640,000

Therefore the correct option is B

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