the fitness studio, inc.’s, 2021 income statement lists the following income and expenses: ebitda = $674,000, ebit = $541,000, interest expense = $82,000, and net income = $447,000.
Answers
EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) = $674,000
EBIT (Earnings Before Interest and Taxes) = $541,000
Interest Expense = $82,000
Net Income = $447,000
The income and expenses of fitness studio, inc.'s are:
Based on the income statement provided, we can see that the fitness studio, inc. had an EBITDA (earnings before interest, taxes, depreciation, and amortization) of $674,000 and an EBIT (earnings before interest and taxes) of $541,000. This means that the company's operating income was $541,000 before accounting for any interest expenses.
However, the company did have interest expenses of $82,000, which brings us to the company's net income of $447,000. This means that after accounting for all expenses, including interest expenses, the fitness studio, inc. had a net income of $447,000 in 2021. Overall, the income statement indicates that the fitness studio, inc. had a profitable year in 2021.
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Related Questions
gibson's has sales for the year of $539,400, cost of goods sold equal to 74 percent of sales, and an average inventory of $78,600. the profit margin is 8 percent and the tax rate is 21 percent. how many days, on average, does it take the company to sell an inventory item? assume 365 days per year.
Answers
On average, it takes the company 71.77 days to sell an inventory item.
The cost of goods sold:Cost of goods sold = 74% of sales= (74/100) × 539,400= $399,156The gross profit:Gross profit = Sales - Cost of goods sold= $539,400 - $399,156= $140,244.The net profit:Net profit = Gross profit × Profit margin= $140,244 × 8/100= $11,219.52.
The after-tax profit:After-tax profit = Net profit × (1 - Tax rate)= $11,219.52 × (1 - 21%)= $8,852.22The average inventory turnover period:Inventory turnover period = (Average inventory / Cost of goods sold) × 365Inventory turnover period = (78,600 / 399,156) × 365= 71.77 days.
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QUICKLY PLEASE ITS TIMED!!!!
Which of the following approaches measures team performance by the team's ability to meet specific, predefined goals
O the results approach
the behaviors/process approach
the goals approach
the outcome approach
Answers
Answer:
the results approach.
Explanation:
This is because this approach emphasises on the results and outcomes produced by the team.
The approaches that measures team performance by the team's ability to meet specific, predefined goals is: results approach.
What is result approach?Result approach is a performance evaluation approach and can be defined as the type of approach that is used to determine a person perfomance based on the outcome of their tasks.
Most companies tend to make use of result approach to know how well an employee perform on the tasks they are assigned especially when the employee meet or achieved the set goals.
Therefore the approaches that measures team performance by the team's ability to meet specific, predefined goals is: results approach.
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IPPS-A is the ADS for the Member's SGLI and FSGLI benefits information. (True or False)
Answers
True, IPPS-A (Integrated Personnel and Pay System - Army) is the ADS (Automated Data System) for the Member's SGLI (Servicemembers' Group Life Insurance) and FSGLI (Family Servicemembers' Group Life Insurance) benefits information.
The Integrated Personnel and Pay System - Army (IPPS-A) is a modern, web-based human resources system used by the United States Army to manage the personnel and pay records of its soldiers. The system replaces a patchwork of legacy systems and provides soldiers with a single, comprehensive record that can be accessed from anywhere in the world.
IPPS-A is designed to streamline Army HR processes, improve data accuracy, and enhance the soldier experience by providing a user-friendly platform for accessing personnel and pay information.
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Dave has $605,000 in saving on the day he retires. he earns 4.8% compounded semi-annually and plans to withdraw 15.300 ( except for a smaller final payment) from his saving at the end of each quarter for how long in years can he keep making a withdrawal?
Answers
This question involves calculating the duration in years for which Dave can make regular withdrawals from his savings given a certain amount and interest rate. The withdrawals will be made at the end of each quarter, except for a smaller final payment.
To determine the duration in years for which Dave can make regular withdrawals, we need to consider the initial savings amount, the interest rate, and the withdrawal amount. Since the interest is compounded semi-annually, we will need to adjust the interest rate accordingly.
First, we can calculate the adjusted semi-annual interest rate by dividing the annual interest rate by 2. In this case, the semi-annual interest rate would be 4.8% divided by 2, which is 2.4%.
Next, we can use the formula for the present value of an ordinary annuity to calculate the duration in years. The formula is:
\[ n = \frac{\log \left( \frac{P \cdot r}{A - P \cdot r} \right)}{\log(1+r)} \]
Where:
n = Number of periods (in this case, quarters)
P = Initial savings amount
r = Quarterly interest rate (adjusted from the semi-annual rate)
A = Withdrawal amount
By plugging in the given values into the formula, we can solve for n, which represents the number of quarters or the duration in quarters. To convert this to years, we would divide n by 4, as there are 4 quarters in a year.
Therefore, by using the provided information and the appropriate formulas, we can calculate the duration in years for which Dave can continue making regular withdrawals from his savings.
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What is the role of interest groups, according to pluralist theories of modern democracy?.
Answers
The role of interest groups according to pluralist theories of modern democracy is they limit the centralization of power.
What is centralization?Centralization refers to that type of government in which power is concentrated in a single authority. In such a system, only one authority is recognized in the whole country.
Power is usually vested with the central authority. The degree of centralization is highest in a unitary state. Examples of unitary states are Britain, France, Ghana, etc.
The merits of centralization of power are reduced cost of operation, reduced conflict etc.
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When property rights are well defined and markets are: competitive market equilibrium violates the conditions for economic efficiency.market equilibrium is consistent with economic efficiency.conditions necessary for economic efficiency no longer apply.quantity supplied will rarely equal the quantity demanded.
Answers
Complete Question:
When property rights are well defined and markets are competitive, the
Group of answer choices:
a. market equilibrium violates the conditions for economic efficiency.
b. market equilibrium is consistent with economic efficiency.
c. conditions necessary for economic efficiency no longer apply.
d. quantity supplied will rarely equal the quantity demanded.
Answer:
b. market equilibrium is consistent with economic efficiency.
Explanation:
A property right is the exclusive or sole authority which determines the legal ownership of resources and how these resources are to be used, whether by individuals or government.
Also, a competitive market is a type of market that comprises of numerous producers who compete with each other so as to satisfy or meet the material needs and wants of consumers at a specific period of time.
Hence, when property rights are well defined and markets are competitive, the market equilibrium is consistent with economic efficiency.
This ultimately implies that, when the ownership of resources are well defined and markets are competitive, all benefits from trade between the consumers and producers of goods and services has been maximized, and each units creating more benefit to the consumers than cost have been produced in the economy.
According to the professor, customers with an average level of
commitment are very likely to defect from their current provider in
a short time horizon when value is described.
True or False?
Answers
True. According to the statement, the professor believes that customers with an average level of commitment are very likely to defect from their current provider in a short time horizon when value is described.
This implies that when customers are presented with a description of value, they are highly prone to switching to a different provider despite their average level of commitment. The professor's statement suggests that the perception of value can strongly influence customer behavior, leading to the likelihood of defection even among customers with an average level of commitment.
It emphasizes the importance of effectively communicating and delivering value to customers in order to maintain their loyalty and prevent them from seeking alternatives.
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Grand, Inc. produced 1,000 units of the company's product in 2024. The standard quantity of direct materials was three yards of cloth per unit at a standard cost of $1.05 per yard. The accounting records showed that 2,700 yards of cloth were used and the company paid $1.10 per yard. Standard time was two direct labor hours per unit at a standard rate of $15.00 per direct labor hour. Employees worked 1,500 hours and were paid $14.00 per hour. What are the benefits of setting cost standards?
Answers
Setting cost standards has several benefits for a company, including:
Planning: Cost standards help to plan the production process efficiently by determining the quantity and price of materials needed for production, as well as the labor hours required to produce the finished product.
Control: By setting cost standards, a company can compare actual costs with the expected costs, identify differences or variances, and take corrective measures to control costs.
Performance evaluation: Standards provide a basis for evaluating performance and identifying areas where improvements are needed. This information can be used to adjust production processes, improve efficiency, and reduce costs.
Decision-making: Cost standards provide reliable information that can be used in decision-making, such as pricing decisions, make-or-buy decisions, and investment decisions.
Benchmarking: Cost standards can be used to benchmark a company's performance against industry averages or best practices, enabling the company to identify areas where it is lagging behind and take steps to improve.
In summary, cost standards provide a useful tool for planning, controlling, evaluating performance, making decisions, and benchmarking.
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Tom, the manager and owner of a small company, believes in the signaling theory of education, not the human capital theory. As such, we would expect Tom not to offer which of the following company benefits?
Answers
If Tom embraces the signaling theory of education, we would expect him not to offer extensive training programs, tuition reimbursement, or educational assistance since he believes that education credentials already serve as effective signals of employee ability.
If Tom, the manager and owner of a small company, believes in the signaling theory of education rather than the human capital theory, we would expect him not to offer certain company benefits that are typically associated with the human capital theory.
The signaling theory suggests that education credentials serve as signals of employee ability rather than as a means to acquire specific skills or knowledge.
One benefit that Tom may not prioritize is extensive training programs. The human capital theory emphasizes investing in employee training and development to enhance their skills, knowledge, and productivity.
However, if Tom favors the signaling theory, he may view extensive training programs as unnecessary since he believes that education credentials already serve as sufficient signals of employee ability.
Additionally, Tom may not place a strong emphasis on offering tuition reimbursement programs or educational assistance. These benefits are typically provided under the assumption that employees will gain new knowledge and skills through education, which can be applied to their work.
Since Tom believes in the signaling theory, he may not see the need to support employees' further education, as he considers their existing educational credentials as reliable signals of their ability.
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Three attraction places found in SA
Answers
Answer:
The Garden Route
The Cape Town
Please help me I don't understand how to do this.
Answers
Operational improvements (third-party logistics, cross-docking).
Then, "Cross Dock" ships to the customer from the dock for outbound transportation. With this tactic, the supply chain's inventory spending time, material handling costs, and room costs are all reduced.
What is the cost?A cost is the amount of money that has been spent to produce something or provide a service and is thus no longer accessible for use. In business, the cost could be one of acquisition, in which case the money spent to obtain it is recognized as cost. In this situation, money is the input that is used to purchase the item.
By using cross-docking services, you can ship your goods right away instead of keeping them in storage for a lengthy time. Loads Arriving from Several Suppliers - You can acquire using a cross-dock facility
Therefore, The supply chain's inventory spending time, material handling costs, and room costs are all reduced.
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time to reach a financial goal you have $33,556.25 in a brokerage account, and you plan to deposit an additional $5,000 at the end of every future year until your account totals $220,000. you expect to earn 12% annually on the account. how many years will it take to reach your goal?
Answers
It will take 11 years time to reach a financial goal you have $33,556.25.
What is a present value and Future Value?The amount of cash that must be invested in order to realize a given future objective is known as the present value. Future value is the amount of money that will grow over time if the initial investment is made. You must invest the present value in order to realize the future worth.
Given,
Present value(PV) = $33,556.25
Annuity = $5,000
Future Value(FV) = $220,000
Rate = 12%
Required to Calculate time =?
FV = PV*(1 + r)∧n + Annuity*(((1 +r)∧n-1)/r
220,000 = 33,556.25*(1 + 0.12)∧n + 5,000(((1 + 0.12)∧n-1/0.12
3.47855 = (1.12)∧n
Taking log on both sides,
log(3.47855) = log(1.12)∧n
N=0.541398/0.049218
N= 11 (approx)
Thus, it will take 11 years to reach the goal. In a brokerage account and you plan to deposit an additional $5,000 at the end of every future year until your account totals $220,000. you expect to earn 12% annually.
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Which of the following is an intermediate good? O pizza sold to a customer in a restaurant O A tractor used by a farmer O A textbook used by a teacher in a classroom O Flour used to bake bread in a bakery
Answers
The flour is used to bake bread in a bakery.
An intermediate good refers to a product that is used as an input in the production process of another good or service. Out of the given options, the flour used to bake bread in a bakery qualifies as an intermediate good since it is used as an ingredient in the production of bread. Pizza sold to a customer in a restaurant is a final good as it is consumed directly by the customer.
A tractor used by a farmer is a capital good as it is used for long-term production. A textbook used by a teacher in a classroom is an example of an educational material, but not an intermediate good.
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What does indigenous technology mean?
Answers
Answer: I hope this is helpful mark brainlist if right then no if wrong
Explanation:
Indigenous technology is used by the native inhabitants of a country or region and it constitutes an important part of its cultural heritage. Characteristically, indigenous technologies: Are recognized as animate, imbued with the breath of life and they live in form and function.Technologies employed by the native inhabitants of a country and which constitute an important part of its cultural heritage and should therefore be protected against exploitation by industrialized countries; the problem of indigenous knowledge has been discussed during the Rio Conference but it does not receive much ...Types of indigenous technology in India are; (i) Generic Drugs. (ii) Thorium based Nuclear Reactors. (iii) Plastic RoadsIndigenous Technology is created within a sensory environment that builds on our sense of relationship, meaning, balance, feeling, memory and place as well as sight, sound, smell, taste and touchIndigenization is the process by which Indigenous ways of knowing, being, doing and relating are incorporated into educational, organizational, cultural and social structures of the institution.One example of Indigenous Technologies in action today can be witnessed in differential approaches to medicine. Medical technologies in the Western Scientific sense of the term might conjure images of biomedical research labs, electromagnetic monitors or imaging systems such as CT or MRI scans.Indigenous technology is used by the native inhabitants of a country or region and it constitutes an important part of its cultural heritage. Characteristically, indigenous technologies: Are recognized as animate, imbued with the breath of life and they live in form and function.
healthcare, paid time off, disability insurance, and matching contributions to a retirement account are all types of
Answers
Answer:
people
Explanation:
because I know ..........................
What step of the bulletproof problem-solving process helps avoid making common decision-making biases such as confirmation bias
Group of answer choices
Step-3: Prioritize the issue, prune the tree
Step-1: Define the problem
Step-6: Conduct a critical analysis
Step-4: Build a work plan and timetable
Answers
Phase Five: Conduct Critical Analyses Bias and fact manipulation can be avoided with a structured approach. Diverse teams facilitate the exchange of diverse perspectives.
What is a bias toward problem-solving?
Overconfidence is one of the biases in problem-solving. The tendency to overestimate the accuracy of our knowledge and judgments is called overconfidence. We frequently believe that we accomplish more in less time than is necessary and know more than we do. For instance, students typically anticipate completing assignments ahead of schedule.
Which three kinds of bias are there?
There are three distinct types of bias: confounding, selection bias, and information bias. Using a variety of examples, these three types of bias and the potential solutions to them are discussed.
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The government can make money by borrowing from its population in the form of governmental bonds.
A. True
B. False
Answers
Answer:
False
Explanation:
carmen wants to open her own coffee shop. she has narrowed down a list of wholesale retailers and their cost per pound of coffee beans. whole sale company cost per lb. café con leche $8.50 beans brothers $7.50 colombian co. $11.25 turkish coffee company $6.25 which company has the comparative advantage in cost per pound of coffee? café con leche beans brothers colombian co. turkish coffee company
Answers
Turkish Coffee Company has the comparative advantage in cost per pound of coffee at $6.25. They offer the lowest price among the listed wholesale retailers.
This means that Carmen would benefit the most by purchasing coffee beans from Turkish Coffee Company to minimize her costs and maximize her potential profit margin. By selecting the supplier with the lowest cost, Carmen can secure a competitive advantage and potentially offer more affordable pricing or higher profit margins in her coffee shop. Comparative advantage refers to the ability of a producer or company to produce a good or service at a lower opportunity cost compared to others. In this case, Turkish Coffee Company has the lowest cost per pound of coffee beans at $6.25, indicating that they can produce coffee beans more efficiently or at a lower cost compared to the other wholesale retailers. By choosing Turkish Coffee Company as her supplier, Carmen can take advantage of their cost advantage to reduce her expenses and potentially offer competitive pricing or higher profit margins in her coffee shop.
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Analyzing Current Fiscal Policy Fiscal policy
is the government’s use of government spending and taxes to influence the economy. For this task, you will choose one tool of fiscal policy—either government spending or taxes—and complete the activities below.
Part A Which tool did you choose?
Part B Do you think this tool should be increased or decreased to help the economy?
Part C Using an Internet search engine, find a website or an article that shares your opinion and copy the URL in the space below. Keep in mind that it might take you some time to find a good article, so don’t automatically take the first one you find.
Part D List three main points from the source you found that explain the author’s reasoning.
Part E Based on what you have read, what bias might the author bring to his or her opinion?
Part F Using an Internet search engine, find a website or an article that expresses the opposite to your opinion and copy the URL in the space below. Keep in mind that it might take you some time to find a good article, so don’t automatically take the first one you find.
Part G List three main points from the source you found that explain the author’s reasoning.
Part H Based on what you have read, what bias might the author bring to his or her opinion?
Answers
Through the collection of data by exploratory research, we found the following answers on the analysis of the current fiscal policy:
A. The chosen tool of fiscal policy was taxes.
B. To help the economy, taxes must be reduced, encouraging industrial activity in the country.
C. The chosen opinion piece was "How the U.S. Government Amassed $31 Trillion in Debt" written by Jim Tankersley and available on the NY Times website.
D. The three central points that explain the author's reasoning are the US debt, the tax cut and the economic crisis.
E. The bias that the author can bring to his opinion are the economic projections made by economists, which may not actually characterize reality.
F. You should look for an article with an opinion contrary to this one by searching for articles in which the authors have a more political and partisan view on the guilt of the American debt.
G. To list the three main points of the author's contrary reasoning, you must follow what was done in letter D, and find the main key points of the article.
H. The author's biases therefore may be based on his own political opinion and for or against a political party.
What is fiscal policy?It is the taking of government decisions capable of controlling the economy directly or indirectly, through government spending and taxes.
Therefore, fiscal policy is capable of influencing a country's supply and demand, and such decisions are capable of generating jobs, investment such as debt and recessions.
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A small open economy with perfect capital mobility is characterized by all of the following except that: A) its domestic interest rate always exceeds the world interest rate. B) it engages in international trade. C) its net capital outflows always equal the trade balance. D) its government does not impede international borrowing or lending,
Answers
A small open economy with perfect capital mobility is characterized by all of the following except that (A) its domestic interest rate always exceeds the world interest rate.
A country's open economy is a system that combines domestic and foreign trade by allowing the unrestricted flow of goods and services, as well as capital and labor, across borders. International trade, such as imports and exports, is important in an open economy, and it often contributes to the country's economic growth. A small open economy is characterized by all of the following except that its domestic interest rate always exceeds the world interest rate. A small open economy is defined as a country that is open to trade and has a high degree of capital mobility. Open economies can trade with other countries, and there are no trade barriers, such as tariffs or quotas, between them.The perfect capital mobility definition: Capital mobility refers to the ease with which capital can be exchanged between two countries. When a country has unrestricted access to capital, it is said to have perfect capital mobility.
A small open economy with perfect capital mobility implies that the country is free to borrow or lend internationally without any constraints. The country's interest rate would be equivalent to the world interest rate in a perfect capital mobility setting. The interest rate in a small open economy with perfect capital mobility would not exceed the world interest rate.
Therefore, a small open economy with perfect capital mobility is characterized by all of the following except that its domestic interest rate always exceeds the world interest rate (option D).
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to derive a competitive advantage, firms can properly configure hr practices to drive ________ which leads to ________.
Answers
When firms configure it HR practices to drive employees which leads to improved Firm performance, then the firm will derive competitive advantage over others.
In a firm, the Human personnel is saddled with the responsibility of effectively managing and motivating the employee for purpose of achieving productivity.
Competitive advantage of a firm entails an attribute which enables the company to outperform its competitors such as Increasing customer-base over other firms.
Therefore, when the firm HR drives the employees, productivity will be achieved which will then create an advantage of competition over other firms.
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Loyalty requires you to dismiss all of your personal goals permanently. Please select the best answer from the choices provided T F 100 points have fun
Answers
Answer:
It's false
Explanation:
Answer:
F
Explanation:
F
The act by a member of the aicpa that is discreditable to the accounting profession is:________
Answers
The act by a member of the aicpa that is discreditable to the accounting profession is Failing to file a personal tax return.
What is tax return?A tax return is the completion of documentation that estimates an entity's or individual's earned income and the amount of taxes to be paid to the government or government entities, or possibly back to the taxpayer. Taxation is one of the most important sources of revenue for the government.
A tax return is a document filed with the IRS that reports income, expenses, and other important financial information. Taxpayers use tax returns to determine their tax due, schedule tax payments, and obtain refunds for overpayments. Annual tax returns are required in most areas.
When taxpayers withhold too much money, they receive a refund at the end of the year.
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Describe how you will pay for your schooling. Provide information on applying for
OSAP or student loans, and provide detailed information about one possible bursary,
scholarship or grant you can obtain.
Answers
You can only be eligible for OSAP if you don't have enough money from other sources to cover your college or university expenses. The income that you report to OSAP generally needs to match what you reported to the Canada Revenue Agency (CRA) when you filed your taxes.
A union declares it will be engaging in a partial strike whereby its employees will alternate between working for a period of time and then walking off the job for an indefinite time. Thus, employees may work for a few days or only a few hours before walking off the job again. The employer claims the union does not have the legal right to engage in a partial strike. Which statement is correct
Answers
Answer:
a. The employer is correct. The union must either strike or work—it cannot alternate between working and striking.
Explanation:
Since in the question it is given that that employee work for a less days or less hours prior walk off to the job again. Also the employer would claimed that the union does not have the legal right to have partial strike so here the employer is correct as the union could be do one thing at a time i.e. strike or work
So statement a is correct
provide a defination of GAAP
Answers
Answer:
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Generally accepted accounting principles, or GAAP, are a set of rules that encompass the details, complexities, and legalities of business and corporate accounting. The Financial Accounting Standards Board (FASB) uses GAAP as the foundation for its comprehensive set of approved accounting methods and practices.
Describe the interaction of households and businesses in the circular flow model. In which market are households demanders/buyers and which are they suppliers/sellers? In which market are Businesses demanders/buyers and which are they suppliers/sellers? Also, describe the flow of resources and goods and services. Furthermore, describe the flow of spending, revenue, costs, and income.
Answers
The interaction of households and businesses in the circular flow model can be best explained by the way in which goods, services, and resources are exchanged between the two parties.
In this model, households act as buyers or demanders in the goods and services market, whereas they are suppliers or sellers in the resource market.On the other hand, businesses are demanders or buyers in the resource market, whereas they are suppliers or sellers in the goods and services market. This is because households are the primary owners of resources such as labor, land, and capital. Hence, they supply these resources to businesses in exchange for payment or income. Businesses then use these resources to produce goods and services, which are then supplied to households in exchange for payment. This process creates a circular flow of resources, goods, and services, as well as a flow of spending, revenue, costs, and income.
The flow of resources and goods and services:
The households supply resources such as labor, land, and capital to businesses in the resource market. Businesses then use these resources to produce goods and services, which are then supplied to households in the goods and services market. Households, in turn, consume these goods and services, creating a cycle of production and consumption.
The flow of spending, revenue, costs, and income:
Households spend money on goods and services in the goods and services market. This spending generates revenue for businesses, which is then used to pay for the resources they have purchased from households in the resource market. This creates a cycle of spending, revenue, and costs. The income generated by households in the resource market is used to purchase goods and services in the goods and services market, creating a cycle of income and spending. Overall, the circular flow model shows how the economy operates as a closed system, with the exchange of goods, services, and resources between households and businesses driving economic growth and development.
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Click this link to view the OOH qualities for Roofers. According to the OOH, what are common qualities Roofers need? Check all that apply.
balance
leadership
physical strength
stamina
sales skills
unafraid of heights
computer repair skills
Answers
1346
llvllf,tgrmgtopmopmtoptrmomopgtmopwgmg
Answer:
A.) balance
C.) physical strength
D.) stamina
F.) unafraid of heights
NOTE: if it's easier for you numbered, the answer are numbers 1, 3, 4, and 6.
The merchandise subtotal on the invoice is $966.50. Shipping charges are $97.45. Delivery terms are fob store. Dating terms are 2/10, net 30. The invoice is dated November 5, and a check in the amount Of $947.17 was received on November 10. Is the payment correct?
Answers
Answer:
the payment is correct
Explanation:
Since the terms are FOB shipping point, the freight costs are paid separately by the buyer and are not included in the invoice.
Since the payment was made 5 days after the purchase, the buyer will get a discount.
total purchase cost = $966.50 x 98% = $947.17, so the payment is correct.
which best describes how raytheon creates value for its customers?
Answers
Raytheon was known to create a customized solutions by connecting with customers directly and understanding their unique needs. The best description of how Raytheon creates value for its customers is that Raytheon offers bespoke solutions for their needs
Value creation for customers entails giving them good and essential products and services that the customers will find worthy of their time, energy and money.
A customers find value in .product or service that benefits their need rather than its cost.
To add value to customers, one must:
Offer discounts..Gratitude and gifts for cooperation.
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