Breakeven planning; profit planning connelly inc., a manufacturer of quality electric ice cream makers, has experienced a steady growth in sales over the past few years. because her business has grown, jan dejaney, the president, believes she needs an aggressive advertising campaign next year to maintain the company’s growth. to prepare for the growth, the accountant prepared the following data for the current year: variable costs per ice cream maker direct labor $ 13.50 direct materials 14.50 variable overhead 6.00 total variable costs $ 34.00 fixed costs manufacturing $ 82,500 selling 42,000 administrative 356,000 total fixed costs $ 480,500 selling price per unit $ 67.00 expected sales (units) 30,000
if the costs and sales price remain the same, what is the projected operating profit for the coming year?

The business cycle is the periodic but irregular up-and-down movement in economic activity, measured by fluctuations in real gross domestic product (gdp) and other macroeconomic variables. a business cycle is typically characterized by four phases—recession, recovery, growth, and decline—that repeat themselves over time. economists note, however, that complete business cycles vary in length. the duration of business cycles can be anywhere from about two to twelve years, with most cycles averaging six years in length. some business analysts use the business cycle model and terminology to study and explain fluctuations in business inventory and other individual elements of corporate operations. but the term "business cycle" is still primarily associated with larger (industry-wide, regional, national, or even international) business trends.

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One stage of the union organizing process involves the legal requirement that at least 30% of the employees in a potential bargaining unit express a desire for union representation by signing union authorization cards.