when using discounted cash flow analysis for valuation, an appraiser will prepare a cash flow forecast, often referred to as a pro forma.
The term pro forma is most usually used to explain a practice or report that is provided as a courtesy or satisfies minimal requirements, conforms to a norm or doctrine, tends to be finished perfunctorily or is considered a formality. The term is utilized in criminal and enterprise fields to consult various varieties of files that might be generated as a count of the route. Pro forma accounting is a declaration of the company's financial activities whilst with the exception of "uncommon and nonrecurring transactions" whilst declaring how much money the business enterprise clearly made. Examples of prices frequently excluded from pro forma effects are employer restructuring charges, a decline in the fee of the enterprise's investments, or other accounting expenses, including adjusting the modern balance sheet to restore defective accounting practices in previous years.
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a stock had returns of 18.13 percent, -5.31percent and 20.54 percent for the past three year. what is the varicance of the return
A stock had returns of 18.13 percent, -5.31percent and 20.54 percent for the past three year .020 is the variance of the return.
Variance is a statistical measurement of the variation in numbers within a data set. Variance, in more precise terms, measures how far apart each number in the set is from both the mean (average) and, consequently, from every other number in the set.
Data points' deviations from the mean are quantified by their variance. Layman defines variance as the degree to which a set of data (numbers) deviates from the mean (average) value. Finding the expected difference between the deviation from the actual value and the variation
The measurement of how the variables differ from one another is done by using the concept of variance.
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When analyzing assets, which analysis method assigns financial values to assets?.
Quantitative analysis assigns a financial value or assignment of real numbers and the cost required to recover from a loss to the asset.
What are quantitative methods?Quantitative approaches stress objective measurements and statistical, mathematical, or numerical analysis of data gathered through polls, questionnaires, and surveys, as well as through modifying pre-existing statistical data using computational tools. Online surveys, paper surveys, mobile surveys and kiosk surveys, face-to-face interviews, telephone interviews, longitudinal studies, website interceptors, online polls, and systematic observations are all examples of quantitative data collection approaches. Quantitative research is classified into four types: descriptive, correlational, causal-comparative/quasi-experimental, and experimental.tries to identify cause-effect correlations between variablesThese designs are quite similar to genuine experiments, but there are some major distinctions. Quantitative methods are used by researchers to observe situations or events that affect people.Quantitative research generates objective data that may be expressed concisely using statistics and figures.To learn more about quantitative methods refer
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cost flow is in the order in which costs were incurred when using a.first-in, first-out b.weighted average cost c.first-in, last-out d.last-in, first-out
When utilizing first-in, first-out accounting, cost flow represents the order in which costs were incurred.
What does cost accounting's first-in, first-out method entail?According to the accounting principle known as first in, first out (FIFO), assets that are bought or acquired first are also the first to be sold. According to FIFO, the inventory still on hand is made up of products that were bought last. LIFO is an accounting technique that differs from FIFO in that assets that were acquired or purchased most recently are sold first.
Which occurs first in the cost flow?The evaluation of the raw materials used in manufacturing is the first step in the flow of expenses. The cost flow subsequently shifts to the inventory of work-in-progress. The price of the personnel and equipment used in production, as well as any overhead charges, are added.
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goodstein reports that environmental bonds are sometimes used to compensate future generations for present day pollution. a. explain how that works and how the method might be applied in the case of hydrofracking. b. would those using the sustainability standard consider an environmental bond an adequate policy to protect against possible damage from hydrofracking?
Environment bonds are legal financial instruments which are used to raise money for projects related to environment sustainability and to reduce negative effects of climate change.
Hydrofracking is the process of fracturing bedrocks deep down the earth crust to get petroleum, natural gas etc. This process creates vast amounts of wastewater, emits greenhouse gases such as methane, releases toxic air pollutants and generates noise. Environment bonds can promote the development of better designs in displacement pumps so that they make less noise and are more efficient. While people using sustainability standards may not consider environmental bonds as a reliable option to reduce negative impacts of hydrofracking, still they may favor it as it can cause a bit of changes which could be highly beneficial for the society as a whole.
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intermittent production processes are used to produce a large variety of products with different processing requirements in lower volumes. intermittent production processes are used to produce a large variety of products with different processing requirements in lower volumes. true false
A wide range of products with various processing requirements are produced in lower volumes using intermittent production processes True.
What procedures are employed to produce a range of goods with various processing demands in smaller quantities?Make-to-order manufacturing, also known as high-mix, low-volume (HMLV) production, is the process of producing a wide range of goods in modest numbers. This kind of production is frequently utilized to create intricate and one-of-a-kind products that must meet strict quality standards.
Describe the intermittent procedure.A production process known as intermittent production uses erratic production schedules to produce a variety of goods on a single production line. It is employed by producers of low-volume, high-variety goods for mass customization or bespoke production.
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true or false? when planning an it audit, one must ensure that the areas not reviewed in the current audit will be subject to another audit.
The statement "when planning an audit, one must ensure that the areas not reviewed in the current audit will be subject to another audit." is True Option A
What is an audit?Generally, An study and assessment of an organization's IT infrastructure, applications, data usage and storage, policies, procedures, and operational processes, compared to recognized standards or set norms, is what's known as an information technology audit.
An evaluation of the management controls present within an information technology infrastructure and the business applications that use that infrastructure is what is meant by an information technology audit, often known as an information systems audit.
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When planning an audit, one must ensure that the areas not reviewed in the current audit will be subject to another audit: TRUE
What is an Audit?An audit is a planned modality to function on the audit work in a timely and efficiently way so that the correct suggestions could be provided over the true and fair view of the financial statement. An audit is a sovereign assessment of financial details of any entity, whether profit oriented or not, devoid of its size or legal form when such an assessment is carried out with a view to make a suggestion thereafter.
Therefore, the correct answer is as given above.
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The three core business processes of people, strategy, and operations indicate a company’s overall ability to.
The three core business processes of people, strategy, and operations indicate a company’s overall ability to effectively executing.
A business process is a set of related responsibilities that discover their quit inside the transport of a products or services to a patron. A business system has also been defined as a set of activities and responsibilities that, once finished, will accomplish an organizational purpose.
A business process, commercial enterprise approach or commercial enterprise feature is a group of related, based sports or responsibilities via people or system in which a specific sequence produces a service or product for a specific client or clients.
At its middle, a commercial enterprise procedure is a repeatable collection of steps a agency makes use of to perform a goal. excellent procedures are essential to making progress in the direction of your dreams and improving your business's operations. The motive of a enterprise procedure is to help your corporation reach a specific target.
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_____ is a term used to describe others taking advantage of a user or service without providing any sort of reciprocal benefit.
Answer:
Free rider problem
Explanation:
Bayview apartments is a 750-unit apartment complex. when the apartments are 90% occupied, monthly operating costs total $213,525. when occupancy dips to 80%, monthly operating costs fall to $208,800. the owner of the apartment complex is worried because many of the apartment residents work at a nearby manufacturing plant that has just announced it will close in three months. the apartment owner fears that occupancy of her apartments will drop to 65% if residents lose their jobs and move away. assuming the same relevant range, what can the owner expect her operating costs to be if occupancy falls to 65%?
Operating fees are the ongoing prices incurred from the everyday everyday of walking a business.
Operating prices consist of each costs of goods bought (COGS) and different running expenses—often known as selling, general, and administrative (SG&A) expenses.
Total Occupancy Cost (TCO) ($/person) metricDetermines or compares constructing fee effectivity based on occupants that are housed. Determines which structures have good or terrible value efficiencies. Determines which particular building's occupancy charges are inflicting the inefficiencies.
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https://brainly.com/question/1382997#SPJ4what defines an insular, inwardly focused culture? a. the firm never underestimates rivals because of their proven track record in defending challenges. b. the firm believes they have all the answers because of their past great market success and is thus overconfident. c. the firm's unflinching belief in the company's superiority breeds a champion's attitude and thus they thrive on doing better by adapting to fresh thinking from outside the company. d. the firm values their customers' opinions and fully understands their needs and expectations. e. the firm has a commitment to hiring young people who can offer fresh thinking and new perspectives.
B. the firm believes they have all the answers because of their past great market success and is thus overconfident defines an insular, inwardly focused culture.
Tradition is an umbrella time period which encompasses the social behavior, establishments, and norms observed in human societies, as well as the understanding, ideals, arts, laws, customs, skills, and conduct of the individuals in these businesses. tradition is often originated from or attributed to a specific place or location.
Culture may be described as all the ways of lifestyles such as arts, ideals and institutions of a populace which can be surpassed down from generation to technology. culture has been called "the manner of existence for a whole society." As such, it includes codes of manners, dress, language, religion, rituals, artwork.
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When actions by individuals in an organization are directed toward the goal of furthering their own self-interests, this is known as?.
When actions by individuals in an organization are directed toward the goal of furthering their own self-interests, this is known as organizational politics.
Organizational politics refers to various activities that use influence tactics to advance individual or organizational interests. "Organizational policy is selfish behavior" and "employees use it to increase the likelihood of achieving positive results in the organization."An individual's influence can serve an individual's interests irrespective of its influence on the organization itself. Kacmar and Baron (1999) "It includes actions by individuals directed toward the goal of promoting the well-being of others or their organizations."
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rebel purchases a house for $52,000. rebel converts the property to rental property when the fair market value is $115,000. after deducting depreciation (cost recovery) expense of $1,130, rebel sells the house for $120,000. what is the recognized gain or loss?
The difference between the amount received on the sale and your tax basis in the property is the gain or loss. Generally, the tax rate on the capital gain will be 0%, 15%, or 20% with a 3.8% surtax for those with higher incomes.
What are the gain and loss in rental property?A single-family home or a condominium is typically the ideal investment property for novices. Since the condo organization handles outside upkeep, you only need to bother with the interior, making condos low maintenance.
Therefore, Homes bought by an investor and leased to tenants under some other form of rental agreement are referred to as residential rental property.
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pretax accounting income for the year ended december 31, 2021, was $44 million for truffles company. truffles' taxable income was $58 million. this was a result of differences between straight-line depreciation for financial reporting purposes and accelerated depreciation for tax purposes. the enacted tax rate is 28% for 2021 and 38% thereafter. what amount should truffles report as the current portion of income tax expense for 2021? (round your answer to the nearest whole million.)
$16,240,000 amount should Truffles report as the current portion of income tax expense for 2021.
What is income?In general, anything received for personal services should be included in your gross income. This includes wages, salaries, commissions, fees, tips, and other forms of compensation such as fringe benefits and stock options. Income can have different definitions depending on the context.For example, tax, financial accounting, economic analysis, etc.For most people, income means gross income in the form of wages and salaries, return on investment, pension payments, and other income. Personal income tax is defined as the tax levied on an individual's net income and capital gains. This indicator refers to statewide taxation. A person whose total income for the previous year or the total taxable income of another person exceeds the tax-exempt limit. Nonprofit Trusts Eligible for Refund under Section 139(4A)Explanation:
Current portion of income tax expense for 2021:
= Enacted tax rate × Taxable income
= 28% × $58,000,000
= $16,240,000
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In the context of managing inventories in supply chains, _____ is the time between placement of an order and its receipt.
In the context of managing inventories in supply chains, lead time is the time between placement of an order and its receipt.
The meaning of supply chainA supply chain is the network of all the people, groups, companies, resources, activities, and technological advancements involved in the production and distribution of a good. The entire supply chain consists of the movement of raw materials from the supplier to the manufacturer and finally to the client.
What distinguishes a supply chain?The physical comparison of a drawn-out, interconnected set of supplier operations that finally leads to the shipping of a finished product was first made public by Keith Oliver of Booz Allen Hamilton.
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Which of the major process steps in the process of applications acquisition considers options such as build, buy, lease and partner?.
Major process steps in the process of applications acquisition consider options such as build, buy, lease, and partner project Identification, Justification, and Planning.
A assignment is any task, performed for my part or collaboratively and probable involving research or design, this is cautiously planned to achieve a specific aim. An opportunity view sees an assignment managerially as a chain of events: a "set of interrelated obligations to be completed over a hard and fast duration and inside sure price and other boundaries". A task can be a brief (in preference to a everlasting) social machine (paintings device), probable staffed by using teams (within or throughout companies) to accomplish precise responsibilities beneath time constraints. A project may also shape a part of wider application management[4] or function as an advert hoc gadget. Note that open-supply software "initiatives" or artists' musical "projects" (for example) might also lack defined crew membership, specific planning, and/or time-constrained periods.
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fill in the blank question fill in the blank question. the abc company had its highest level of production in may when they produced 4,000 units at a total cost of $110,000 and its lowest level of production in november when they produced 2,500 units at a total cost of $87,500. using the high-low method, the estimated variable cost per unit is $ .
Variable cost per unit = $15 per unit. Any qualities, quantity, or number that can be gauged or tallied is referred to as a variable. A variable may also be referred to as a data item.
given data
May produced = 4,000 units
May total cost = $110,000
November produced = 2,500 units
November total cost = $87,500
Getting here High-low method-based variable cost per unit, expressed as(Highest cost - Lowest cost) / Unit Variable Cost ( Highest quantity produced - Lowest quantity produced) ..............1
Invest here and we'll get
Variable cost per unit =110000-87500/4000-2500
Variable cost per unit = $15 per unit
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online mortgage companies have been growing in numbers and size. if all other things are equal, as a result of this growth, traditional banks have had to
As the demand for conventional mortgage loans declined, to lower the interest on their mortgage loans.
How has the mortgage sector changed?The pool of customers for mortgage lenders has also dwindled as a result of rising interest rates and decreased demand, while technological improvements have raised consumer expectations in terms of home finance. A more cutthroat business environment is the outcome.
Why are mortgage rates rising so dramatically?Mortgage rates have substantially increased, with the average 30 year fixed rate rising from about 3% in the beginning of 2022 to almost 7% at this time. This results from the Federal Reserve's (Fed) policy of raising interest rates in an effort to slow the economy and, most significantly, the rate of record-high inflation.
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Buying or selling stock is
saving
investing
Otrading
Odiversifying
Answer:
Trading
Explanation:
1. Saving is saving funds to invest in stocks.
2.
Buying stock is an investment.
3. Trading - meaning buying or selling any stock shares you own is trading.
URGENT!!
Which column is only found in an ten-column worksheet?
A. Income Statement
B. Adjustments
C. Adjusted Trial Balance
D. Balance Sheet
The closing entries need to be finalized and entered into the accounting system before a new accounting period can begin.The permanent accounts should be the only ones listed on the post-closing trial balance.
b) The Pay Explanation segments.
The accounting cycle is a comprehensive procedure that records a company's transactions from beginning to end, assisting them in staying organized and productive.All of the company's accounts, such as T-accounts, credits, debits, journal entries, financial statements, and book closing, are included in the cycle.
What are the five cycles of accounting?
Using steps to define the accounting cycle:1) Financial transactions; 2) Journal entries; 3) Ledger posting; 4) Trial Balance Period; and 5) Reporting Period with Financial Reporting and Auditing.
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Answer: C. Adjusted Trial Balance
Explanation:
your welcome.
the following are all product costs except a.direct materials b.factory overhead c.sales and administrative expenses d.direct labor
Option c is correct. Sales and administrative expenses are not product cost.
The expenses incurred to produce a product are referred to as product cost. Direct labor, direct materials, consumable production supplies, and factory overhead are all included in these prices. The cost of the labor necessary to provide a service to a customer can also be considered when calculating product cost. In the latter scenario, all expenses associated with a service, such as compensation, payroll taxes, and employee benefits, should be included in the product cost.
Since product cost comprises the manufacturing overhead that is required by both GAAP and IFRS, it is included in the financial statements. When deciding on short-term production and sale-price strategies, however, managers may alter product costs to eliminate the overhead component.
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if credit sales are $100 million and the average accounts receivable is $25 million, then the receivables turnover is blank times.
So accounts receivable turnover is 4
Here's how to complete the calculation of accounts receivable turnover
credit sales/trade receivables = accounts receivable turnover
100/25=4
Accounts receivable management is an activity to manage the company's receivables
With good management and processing, companies can receive and collect debts so that it will provide benefits for the company.
Billed receivables will later be converted into cash which will certainly increase the profits of a business or business
The following are a number of things that must be considered in making policies on accounts receivable management:
- Provide credit policy
- Set credit standards.
- Determine credit terms.
- Routine billing.
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Deena works at a small brewery. She is the only person trained in changing out the labels on the automatic bottling machine. The brewery has high dependency on deena because she has low.
Deena is employed by a tiny brewery. The automatic bottling machine's labels can only be changed by her because she has received special training. Due to Deena's low substitutability, the brewery is highly dependent on her.
What is substitute?A replacement is someone or something that steps in for the original. To substitute as a verb is to implement such a change.
Although the word substitute is used in many other settings, it is probably most often connected to substitute teachers and athletes who step in to play in place of another player in a team sport.
By virtue of being replaceable, substitutability is interchangeability.
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which of the following is not a type of reit? multiple choice question. hybrid mortgage trust equity trust private inclusive public
Option D holds the correct answer because 'private inclusive public' is not a type of REIT.
A real estate investment trust (REIT) refers to a company that owns, functions, or finances income-generating properties. The main three types of REITs are equity REITs, hybrid REITs, and mortgage REITs.
REITs pool the capital of various investors, making it possible for individual investors to gain dividends from real estate/property investments—without having to manage, buy, or finance any properties themselves.
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what is the expected change in production volume, on average, as the number of factory workers decreases by five?
The average reduction in production volume as there are five fewer factory employees is -8,194.9.
What is the anticipated change in output volume as the factory's workforce shrinks by five workers on average?The average change in production volume as the number of factory workers drops by five is given by the slope, which represents the average change in production volume as the number of factory workers increases by one.
1,638.98(-5)= -8,194.9.
1638.9 = number of worker /coeff
What causes variation in production volume?This variation happens when the following amounts are different: Budgeted amount for fixed production overhead expenditures by the manufacturer. The portion of the company's good output that was attributed to (or absorbed by) the fixed manufacturing overhead expenditures.
What is the meaning of the production volume variance?The statistic known as "production volume variance" is used by businesses to compare actual production expenses to those anticipated in the budget. It compares actual overhead costs per unit that have been achieved to anticipated or projected costs per item.
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Select the proven benefits of investing in safe patient handling programs, policies, equipment, and training. Select the 3 answer options that apply. Decreases length of stay improves employee retention rates reduces injuries saves money.
A good safe patient handling program requires the use of lifting equipment, which has been demonstrated to limit exposure to manual lifting injuries by up to 95%.
Programs for safe patient handling lower the risk of harm to patients and healthcare professionals while enhancing the standard of patient care.
Psychology is the name of the scientific field that examines human behavior.
Everyone should take safety precautions to avoid human catastrophe and calamity.
The number of accidents and worker fatalities has decreased thanks to patient safety.
The disaster occurred when carrying the material from ground level due to the lift employed on the construction site.
The worker is better protected against electrocution by the plastic gloves.
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Answer: decreases
Improbes
Explanation:
as a salesperson for grande communications, mary may offer a discount, free installation, or a trial of movie channels like netflix for two months. however, as an effective negotiator, mary's strategy is .
As a salesperson for Grande Communications, Mary may offer a discount, free installation or a trial of movie channels like Netflix for two months. However, as an effective negotiator, Mary's strategy is -to avoid using price as a negotiating tool
What is Marketing?
This refers to the term that is used to describe the promotion of a business, primarily through the use of advertising.
Hence, it can be seen that Mary is a marketer and salesperson, she can offer a discount, free installation or a trial of movie channels which does not use price to bargain.
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Which type of résumé should be used when one has limited actual work experience or inconsistent work history?.
The best resume format to use is a chronological one if the applicant has little professional experience.
What is a Chronological Resume?In a chronological resume, your work experiences and accomplishments are included from the most recent or most recent job down to the prior ones.The chronological resume is the best option for job searchers who have a ton of experience and accomplishments to put on their resume for just this reason.Most importantly, research indicates that recruiters also prefer the chronological resume.Why? Because you are seeking for a job, the first thing a recruiter will look for in your CV is work experience.But don't panic; even as a recent graduate, you can format your resume chronologically. Or, if other common formats better suit your profile, you can choose them.But let's go over the fundamentals first.To Learn more About chronological resume refer to:
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question content area how does receiving a bill to be paid next month for services received affect the accounting equation?
Liabilities increase; owners' equity decreases. A bill received, like an electricity bill, would increase the company's expenses, and it is a liability since it is payable next month.
In fiscal account, a liability is defined as the unborn offerings of profitable benefits that the reality is obliged to make to other realities as a result of once deals or other once events, the agreement of which may affect in the transfer or use of means, provision of services or another yielding of profitable benefits in thefuture.Liabilities in fiscal accounts need not be fairly enforceable but can be grounded on indifferent scores or formative scores. An indifferent obligation is a duty grounded on ethical or moral considerations. A formative obligation is an obligation that's inferred by a set of circumstances in a particular situation, as opposed to a contractually grounded obligation.
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Maria is three years old and is just starting to learn that if she is in the grocery store and she doesn’t ask for a small candy bar in the aisle, her mother will buy her an ice cream cone after shopping is over. She learned to wait for a larger reward instead of looking for the smaller rewards. What concept has maria learned?.
Delaying gratification because she knows if she ignores the smaller rewards of candy at the store, she gets to have what she really wants, the ice cream.
Teratogens do the maximum harm to major physical structures all through the period of the embryo. Publicity to teratogens for the duration of the length of the fetus can motivate damage to the brain and negatively affect cognitive functioning over a long time.
The formation of the organs happens for the duration of the first trimester of pregnancy. The mother has the most electricity at some stage in the first 3 months which allows the embryo the energy to broaden.
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when economists talk about supply, they are referring to a relationship between the price in a market and the group of answer choices amount that producers collectively make available for sale. equilibrium quantity. amount that buyers wish to purchase.
When economists talk about supply, they are referring to a relationship between the price in a market as well as equilibrium quantity.
So, the correct option is B.
The relationship between the amount provided and the price is known as the supply. The quantity supplied rises with an increase in price and falls with a decrease in price, according to the law of supply. The law of supply is the term used by economists to describe the correlation between price and quantity supplied that shows that higher prices result in higher quantities supplied while lower prices result in lower quantities supplied.
All other factors that influence supply are maintained constant according to the rule of supply. In other words, along the supply curve, prices and quantities are directly related. Producers always produce more at higher prices, and they always produce less at lower prices. The law of demand is how economists refer to this connection.
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