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The hat factory also incurs $1,000 dollars of fixed costs per month. If you make 500 hats per month, then each hat incurs $2 of fixed costs ($1,000 total fixed costs / 500 hats). In this simple...

The cost of capital becomes a factor in deciding which financing track to follow: debt, equity, or a combination of the two. Early-stage companies rarely have sizable assets to pledge as...

This is the kind of income statement that would make a company think about dropping a product. Overall, the company has a loss of $4,000 and it appears that Product A has a $38,000 loss. On the surface, it might look like dropping Product A and only producing Product B would result in a profit of $34,000. But is that correct?

A systemically important institution is an element of a system with strong effects on a large number of elements, in case of negative events (large price drops, financial distress, default). The Financial Stability Board publishes the list of the global systemically important financial institutions, after a monitoring activity of the main banks and financial institutions.

Factory overhead is the costs incurred during the manufacturing process, not including the costs of direct labor and direct materials. Factory overhead is normally aggregated into cost pools and allocated to units produced during the period. It is charged to expense when the produced units are later sold as finished goods or written off.