Piano teachers, tutors, attorneys, and consultants are most likely to price their services based on

The following information is available for the month of June for a retail store:

Sales $79,000 Sales Returns $1,000 Markups $10,000 Markup cancellations $1,000 Markdowns $9,300 Purchases (at cost) $40,000 Purchases (at retail) $107,000 Purchase returns (at cost) $1,200 Purchase returns (at retail) $2,000 Beginning inventory (at cost) $30,000 Beginning inventory (at retail) $46,000 Required: Calculate the ending inventory at cost using the conventional retail method. Round ratios to four decimal places. (For example, 0.40127 = 0.4013) What will be an ideal response?

For a small coffee cafe, which of the following is a nonvalue-adding activity?

A) Importing coffee beans B) Purchasing ingredients C) Accounting for materials and conversion costs D) Operating the drive-through window