List three variables not applicable to the consumer market that may be used to segment business markets

As compared with direct store delivery, a major advantage to the use of central warehousing is the _____

a. need for lower overall inventory levels b. need for extra handling for perishables c. ability to easily shift goods from one retail location to another d. increased capability for quick response inventory planning

Eastern Inc. purchases a machine for $70,000. This machine qualifies as a five-year recovery asset under MACRS with the fixed depreciation percentages as follows: year 1 = 20.00%; year 2 = 32.00%; year 3 = 19.20%; year 4 = 11.52%

The firm has a tax rate of 40%. If the machine is sold at the end of two years for $50,000, what is the cash flow from disposal? A) $50,000 B) $43,440 C) $39,875 D) $33,600