Olivia enjoys watching little birds at the many feeders in her yard. She counts how many of them she can see in her yard every morning before she leaves for school. Her data for two weeks can be seen below. Day Sun Mon Tue Wed Thu Fri Sat Week 1 31 36 24 34 45 27 41 Week 2 16 34 20 18 25 38 31 What is the mean of the number of little birds that Olivia sees in her yard each morning? Round to the nearest bird, if necessary. a. 34
b. 31
c. 30
d. 26

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Down under products, ltd., of australia has budgeted sales of its popular boomerang for the next four months as follows: unit salesapril 74,000may 85,000june 114,000july 92,000the company is now in the process of preparing a production budget for the second quarter. past experience has shown that end-of-month inventory levels must equal 10% of the following month’s unit sales. the inventory at the end of march was 7,400 units.required: prepare a production budget by month and in total, for the second quarter.

Evan company reports net income of $232,000 each year and declares an annual cash dividend of $100,000. the company holds net assets of $2,130,000 on january 1, 2017. on that date, shalina purchases 40 percent of evan's outstanding common stock for $1,066,000, which gives it the ability to significantly influence evan. at the purchase date, the excess of shalina’s cost over its proportionate share of evan’s book value was assigned to goodwill. on december 31, 2019, what is the investment in evan company balance (equity method) in shalina’s financial records?