Suppose that the cost of operating a 100-room hotel for a night is $10,000, whether or not there are any guests are the hotel. suppose that there are 5 empty rooms for tonight. if the marginal cost of operating one room for one night is $30 and the customer is willing to pay $60 for the night, the hotel manager

a. rent the room because the marginal benefit exceeds the marginal cost.

b. rent the room because the marginal benefit exceeds the average cost.

c. not rent the room because the marginal benefit is less than the marginal cost.

d. not rent the room because the marginal benefit is less than the average cost.

Trecek corporation incurs research and development costs of $625,000 in 2017, 30 percent of which relate to development activities subsequent to ias 38 criteria having been met that indicate an intangible asset has been created. the newly developed product is brought to market in january 2018 and is expected to generate sales revenue for 10 years. assume that a u.s.–based company is issuing securities to foreign investors who require financial statements prepared in accordance with ifrs. thus, adjustments to convert from u.s. gaap to ifrs must be made. ignore income taxes. required: (a) prepare journal entries for research and development costs for the years ending december 31, 2017, and december 31, 2018, under (1) u.s. gaap and (2) ifrs. (c) prepare the entry(ies) that trecek would make on the december 31, 2017, and december 31, 2018, conversion worksheets to convert u.s. gaap balances to ifrs.

The master manufacturing company has just announced a tender offer for its own common stock. master is offering to buy up to 100% of the company's stock at $20 per share contingent on at least 64% of the outstanding shares being tendered. after the announcement of the offer, the stock closed on the nyse up 2.50 at $18.75. a customer has 100 shares of master stock in his cash account. the customer tells you that he wishes to "cash out" his position. you should recommend that the customer:

Which external factor has enabled addition of special effects in advertisements and tracking of responses of customers over websites?