Given the following data, calculate the three-year moving averages for years 4 through 10

Year Demand
1 74
2 90
3 59
4 91
5 140
6 98
7 110
8 123
9 99

Year Demand 3-Year Moving Ave.
1 74
2 90
3 59
4 91 74.33
5 140 80.00
6 98 96.67
7 110 109.67
8 123 116.00
9 99 110.33
10 110.67

Business

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McConachie’s incremental annual after-tax operating cash flow is closest to:

McConachie Company is considering the purchase of a new 400-ton stamping press. The press costs $360,000, and an additional $40,000 is needed to install it. The press will be depreciated straight-line to zero over a five-year life. The press will generate no additional revenues, but it will reduce cash operating expenses by $140,000 annually. The press will be sold for $120,000 after five years. An inventory investment of $60,000 is required during the life of the investment. McConachie is in the 40 percent tax bracket. A. $116,000. B. $124,000. C. $140,000

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The positivist school of law states that ________

A) certain legal values that are unchanging exist because their source is absolute B) certain legal values that can be judged by human reason exist, and once determined, they supersede any form of human law C) law is a closed logical system in which correct legal decisions are reached solely by logic and the use of precedents D) a legislator or a judge can determine law by making an inventory of community interests

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