Renovations of the guest rooms at the Seagull Terrace and plans to add an indoor pool area are examples of the ________ concept

If a company is considering the purchase of a parcel of land that was acquired by the seller for $85,000, is offered a sale at $150,000, is asseted for tax purposes at $95,000, and is purchased for $137,000, the land should be recorded on the purchaser's books as

A. $85,000 B. $95,000 C. $137,000 D. $150,000

Based on this information, the breakeven points for The Gearing Company and Hebelkraft, Inc. are:

Juan Alavanca is evaluating the risk of two companies in the machinery industry: The Gearing Company and Hebelkraft, Inc. Alavanca used the latest fiscal year’s financial statements and interviews with managers of the respective companies to gather the following information: The Gearing Company Hebelkraft, Inc. Number of units produced and sold 1 million 1.5 million Sales price per unit $200 $200 Variable cost per unit $120 $100 Fixed operating cost $40 million $90 million Fixed financing expense $20 million $20 million A. 0.75 million and 1.1 million units, respectively. B. 1 million and 1.5 million units, respectively. C. 1.5 million and 0.75 million units, respectively.