Reader's Digest Association, Inc., has published Reader's Digest magazine for over 80 years, and many believe the publication is

Answer:

Option A, 135 Degree Fahrenheit, is the right answer.

Explanation:

Foods deemed potentially hazardous are those that necessitate temperature control to ensure they remain safe for consumption, even after several days. These foods include meat (both raw and cooked), dairy items such as milk and custards, seafood, along with both raw and processed vegetables or fruits, as well as cooked cereals, pastas, and rice. Such items are classified as hazardous. To maintain their safety for later usage, these foods must be kept at or below a maximum temperature of 135 Degree Fahrenheit.

Explanation:

• Given that BMW plans to heavily invest in its MINI brand globally, they possess valuable expertise. However, due to transportation costs, they should establish production units and outsource to optimize time and resources efficiently.

Current Ratio = Current Assets ÷ Current Liabilities

where,

Current assets for the year is

= Cash + Account Receivable(Net) + Inventory

= $4,500 + $20,800 + $10,100

= $35,400

The current liabilities total $ 12,700

Thus, the current ratio can be calculated as

= $35,400 ÷ $12,700

= 2.79 times

Acid Test Ratio (2017) = (Accounts Receivable + Cash) ÷ (Current Liabilities)

= ($20,800+$4,500) ÷ ($12,700)

= $25,300 ÷ $12,700

= 1.99 times

The Accounts Receivable Turnover can be determined as

= Sales ÷ (Opening Receivable + Closing Receivable ÷ 2)

= $110,000 ÷ ($23,300 + $20,800 ÷ 2)

= $110,000 ÷ $22,050

= 4.99 Times

The Inventory Turnover Times is

= Cost of Goods Sold ÷ (Opening Inventory + Closing Inventory ÷ 2)

= $60,800 ÷ ($7,200 + $10,100 ÷ 2)

= $60,800 ÷ $8,650

= 7.03 Times

Profit Margin is

= Profit ÷ Sales × 100

= $15,000 ÷ $110,000 × 100

= 13.64%

Assets Turnover  is

= Sales ÷ (Opening Assets + Closing Assets ÷ 2)

= $110,000 ÷ ($119,500 + $110,300 ÷ 2)

= $110,000 ÷ $114,900

= 0.96 Times

Return on Assets is

= Profit ÷ (Opening Assets + Closing Assets ÷ 2)

= $15,000 ÷ ($119,500 + $110,300 ÷ 2)

= $15,000 ÷ $114,900

= 13.05%

Equity is defined as

Common Stock + Retained Earnings

Opening Equity amounts to

= $68,600 + $19,800

= $88,400

Closing Equity stands at

= $74,900 + $22,700

= $97,600

Return on Common Stock Holder’s Equity can be calculated by

= Profit ÷ (Opening Equity + Closing Equity ÷ 2)

= $15,000 ÷ ($88,400 + $97,600 ÷ 2)

=$15,000 ÷ $93,000

= 16.13%

The Debt to Asset Ratio is

= Borrowing ÷ Assets

= 0 ÷ $110,300

= 0

Through the calculation of these ratios, one can assess the organization’s financial health, liquidity, performance, and overall financial standing. These ratios accurately depict the status of the company.