Ad blockers operate in a manner very similar to which of the following?

Since 2001, TSAY Steel has replaced all its major manufacturing equipment and now has the following equipment recorded in the appropriate accounts. TSAY uses a calendar year as its fiscal year. A forge purchased January 1, 2000, for $100,000. Ordinary and necessary installation costs were $20,000, and the forge has an estimated 5-year life with a salvage value of $10,000. A grinding machine costing $45,000 purchased January 1, 2002. The machine has an estimated 5-year life with a salvage value of $5,000. A lathe purchased January 1, 2004 for $60,000. The lathe has an estimated 5-year life and a salvage value of $7,000. Using the straight-line depreciation method, TSAY's 2004 depreciation expense is:

a. $45,000 b. $40,334 c. $40,600 d. $40,848

Faros Hats, Inc has two product lines—batting helmets and football helmets

The income statement data for the most recent year is as follows: Total Batting Helmets Football Helmets Sales revenue $850,000 $500,000 $350,000 Variable costs (440,000 ) (150,000 ) (290,000 ) Contribution margin $410,000 $350,000 $60,000 Fixed costs (190,000 ) (90,000 ) (100,000 ) Operating income (loss) $220,000 $260,000 $(40,000 ) What is the effect of dropping football helmets line on the operating income of the company? (Assume that fixed costs remain unchanged and that there would be no adverse effect on other sales.) A) Operating income will increase by $40,000. B) Operating income will increase by $90,000. C) Operating income will decrease by $60,000. D) Operating income will decrease by $350,000.