Cross-training is a common JIT layout tactic to improve flexibility

Refer to the following information for Tangent Corporation

• Common Stock, $1.00 par, 108,000 shares issued, 99,000 shares outstanding • Paid-In Capital in Excess of Par-Common: $2,330,000 • Retained Earnings: $910,000 • Treasury Stock: 11,000 shares purchased at $33 per share If Tangent resold 1,300 shares of treasury stock for $23.00 per share, which of the following statements would be true? A) The Treasury Stock account would decrease by $21,450. B) The Paid-In Capital in Excess of Par-Common account would increase by $1,300. C) The Treasury Stock account would decrease by $42,900. D) The Retained Earnings account would increase by $29,900.

In the tech world, about 90% of the world's nearly one billion PCs use Microsoft's operating systems and 80% use Intel's microprocessors. This represents which aspect of the Porter's five forces model?

A) bargaining power of suppliers B) bargaining power of buyers C) threat of substitute products D) rivalry among competitors E) threat of new entrants