Answer:
c. $385,958.90
Explanation:
Step 1 Determine the Total Cost Incurred for Both materials and Conversion
Raw Materials
Opening Work In Process $200,000
Add Cost Added during the year $2,000,000
Total $2,200,000
Conversion
Opening Work In Process $200,000
Add Cost Added during the year $2,500,000
Total $2,700,000
Step 2 Determine the total equivalent units for materials and conversion
Materials
Closing work in process 100 × 100% = 100
Completed and Transferred (600+200-100)×100% =700
Total =800
Conversion
Closing work in process 100 × 30% = 30
Completed and Transferred (600+200-100)×100% =700
Total =730
Step 3 Determine equivalent cost per unit of materials and conversion costs
Materials = $2,200,000/800 = $2,750
Conversion = $2,700,000/730 = $3,699
Step 4 Determine the cost assigned to Ending WIP
Materials ($2,750×100) = $275,000
Conversion Cost ($3,699×30) = $110,970
Total =$385970
Isabella is a 30% partner in the ITV Partnership. On January 1, ITV distributes $32,000 cash, inventory with a $32,000 fair value (inside basis $16,000), and accounts receivable with a fair value of $16,000 (inside basis of $24,000). ITV has no liabilities at the date of the distribution. Isabella's basis in ITV is $40,000. What is the amount and character of Isabella's gain or loss from the liquidating distribution?
Answer:
$0
Explanation:
We know that:
Isabella is 30% Partner In ITV with basis of $40000ITV Distribute s:
$32,000 cash$32,000 inventory (Inside Basis $16,000) $16,000 receivable (Inside Basis $24,000)Therefore, we calculate Isabella's net gain or loss
$32000 × 30% = $9,600 Cash
$32000 × 30% = $9,600 Inventory
$24000 × 30% = $7,200 Receivable
The total amount is
$9600 + $4800 + $7200 =$21,600
Therefore Isabella's net gain or loss will be $40,000 - $21,600 = $18,400.
From the calculations, Isabella will have $0 gain or loss from the liquidating distribution
Accounting principles are "generally accepted" only when I. an authoritative accounting rule-making body has established it in an official pronouncement. II. a given practice has been accepted as appropriate because of its universal application. A.I only.B.II only.C.I or II.D.Neither I nor II.
Answer:
C.I or II.
Explanation:
The accounting principles are generally adopted and accepted when the authority's rule-making body is established. The financial accounting standard board issues these standards set of principles and have been adopted by the US securities and exchange commission and is set up by the American institute of certified public accountants. This was later o replaced by the accounting principle board of 1959. And in 1973 the board was replaced by the financial accounting standard board under the supervision of the financial accounting board. With the advisory council serving as an input.Using the Internet, some firms are now employing software that uses pricing algorithms to constantly adjust their online prices in response to what rivals are charging for similar products.
This is making it easier for the firms to _________.
Answer: collude tacitly in their pricing schemes.
Explanation:
Pricing Algorithm is done when requested prices for items that are for sales are automatically set in order to maximize the seller's profit. Firms are employing various softwares that uses pricing algorithm to adjust their online prices to respond to what their competitors charge for similar product.
This makes it easier for the firm "to collude tacitly in their pricing scheme".
There are three consecutive steps in a customer service process. The first two steps are each capable of serving 25 customers per hour while the third step can process only 20 customers per hour. How do you describe this system ?
Answer:
If the first two steps are run at full capacity, then the third step has a waiting line.
Explanation:
Waiting line is defined as a line of people or vehicles waiting for something. Hence, if the first two step runs in a full capacity been able to serve 25 customers per hour. Meaning for each hour 50 customers will be attended to by the two, then the third will surely be on a waiting line.
The customer service process described is limited by its third step, capable of serving only 20 customers per hour, thus creating a bottleneck. This constrains the entire system's capacity to 20 customers per hour, regardless of the higher capacities of the first two steps.
The customer service process described involves three consecutive steps, with the first two steps each having a capability of serving 25 customers per hour, and the third step only capable of serving 20 customers per hour. This system can be described as being constrained by its slowest component, which is the third step capable of processing only 20 customers per hour. The performance and efficiency of the entire customer service process are limited by this final step, creating a bottleneck in the system. This bottleneck dictates the maximum number of customers the service process can handle per hour, meaning the service can process no more than 20 customers per hour irrespective of the higher capacity of the first two steps.
This scenario illustrates a common issue in operations management known as a “bottleneck.” Bottlenecks determine the throughput capacity of a system and can lead to increased waiting times and decreased customer satisfaction if not properly addressed. Strategies to manage or mitigate bottlenecks include increasing the capacity at the bottleneck point, redistributing workloads, or adjusting processes upstream to reduce pressure on the bottleneck.
According to the text, management contracts usually stipulate that a fee of __________ be paid to the firm providing the management expertise.
A. 2 to 5 percent of sales
B. 30 to 50 percent of sales
C. 2 to 5 percent of profits
D. 30 to 50 percent of profits
E. 5 to 7 percent of profits
Answer:
A. 2 to 5 percent of sales
Explanation:
According to the text, management contracts usually stipulate that a fee of 2 to 5 percent of sales be paid to the firm providing the management expertise.
Answer:
A. 2 to 5 percent of sales
Explanation:
Proper management is necessary for the success of any company, therefore, it is important to applaud firms who provide management expertise at different levels. This is because it is their responsibility that all organizational goals are met.
A commitment from the organization in the form of sales percentage is given to the firm providing management expertise. According to the text, a fee of 2 to 5 percent of sales is paid to the firm providing management expertise.
A serious risk factor associated with the operation of a nuclear power plant is the production of
Answer: radioisotopes with long half-lives
Explanation:
A serious risk factor that is associated with operating a nuclear power plant is the production of radioisotopes that has long half-lives.
Scientists consider radiosotopes that has long half lives as dangerous to humans because they can cause cancer, radiation sickness, etc.
There is no valid for promises to perform an act the promisor is already obligated to perform. This is called the:_____
A. Courts will enforce a contract for a pre-existing duty if the promisor agrees to provide .
B. The UCC allows of existing contracts for the sale of goods without additional consideration.
C. Parties may an agreement to terminate all of their respective obligations under the contract.
Answer:
I want to say A is the answer
The net income for the current year for the Morton Company is $240,000. Their reported total assets for the year are $1,800,000. After some calculations, it is determined that at the beginning of the year the inventory was overstated by $18,000, which was never corrected. The current year inventory is correct. The corrected amount for total assets and net income for the year is ___________?
Answer:
Total Assets will be $ 1782 000 and net income will be $ 222 000.
Explanation:
Since inventory is overstated by $18000 we need to adjust cost of sales for the current year.
Since we don't have the figure we need to know by how much Cost of sales changes so we can adjust the current income which is given (240000).
Using the following formula we can work out the amount that cost of sales need to change by. Opening Inventory + Purchases - Closing Inventory.
Since closing inventory is being reduced by 18000 cost of sales will increase by 18000. This will in return decrease income by 18000. The new income figure will be $ 222 000 and total assets will be reduced by 18000. The new asset figure will be $ 1782 000.
Answer:
net income = $258,000
total assets = $1,800,000
Explanation:
since the inventory was overstated at the beginning of the year, the COGS were overstated, reducing net income by $18,000. So the adjustment at the end of the year should increase net income by $18,000.
Last year both assets and retained earnings were overstated by the error, so this year they must be adjusted. Since net income increases, then retained earnings should increase, this will offset any change in the balance sheet. The same applies to assets, last years overstating of inventory will be offset by this year's understating.
Ocean Grove Vending Company has invested $980,000 in a plant to make vending machines. The company plans annual sales of 1600 vending machines at a selling price of $1100 each. The target operating income desired from the plant is $196,000 annually. What is the target cost base of each vending machine for Ocean Grove Vending Company
Answer:
Target cost per machine = =$977.5
Explanation:
Target cost is derived by subtracting a desired profit margin from a competitive selling price. It represents the cost at which a company must produce in order to achieve a desired profit
For Ocean Grove Vending Company, the target cost per vending machine can be determined as follows:
Target cost per unit of machine
= (Sales revenue - desired profit margin)/ No of units sold=
= (1600 × $11000) - $196,000)/1,600
=$977.5
Which of the following is an example of nondiversifiable risk? (a) Risk resulting from a general decline in the stock market (b) Risk resulting from a news release that management has committed fraud (c) Risk resulting from an explosion in a grain elevator owned by Continental (d) Risk resulting from an impending lawsuit against the company
Answer:
(a) Risk resulting from a general decline in the stock market
Explanation:
A non-diversified risk is an investment asset or a bond a real estate stocks that can be reduced or eliminated by addition of an asset that diversifies the investments. It can be also referred to as a market or a systematic risk and can be understood as an investment risk that are unavoidable lie natural disasters, wars or epidemics. Some factors responsible of this are changes in the foreign investment policy and alteration of taxes, social-economic measured and global security threats.Non- diversifiable risk is defined as a risk that cannot be eliminated by having larger portfolio. It can also be referred as market or systematic risk. It is beyond the control of the entity and cannot be mitigated.
Hence Risk resulting from a general decline in the stock market is an example of non-diversifiable risk.
Characteristics of non-diversifiable risk: This risk is common to whole class of asset or liabilities. They influence whole market.They are beyond the control of the entity and the management.They are result of economic changes that cannot be ratified through increasing portfolio.
Therefore the example of non-diversifiable risk is risk resulting from a general decline in the stock market .
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Choosing Your Target Market The communication process begins with selecting a target audience -- the group with whom Take-A-Ride will be communicating. Which target market would be the most likely to find the bike-share program valuable, and thus be the most profitable for the firm?1. Charleston college students2. Tourists3. Charleston resident
Answer:
tourists
Explanation:
Based on the scenario being described within the question it can be said that the target market that would best find this valuable would be tourists. This is because tourists are there to visit and want to view and experience things that they normally wouldn't otherwise, and a bike-share program will allow them to experience such things without having to purchase an actual bike which they have no use for afterwards.
Ventaz corp manufactures small windows for back yard sheds. historically, its demand has ranged from 30 to 50 windows per day with an average of 42. alex is the one production worker and he works eight hours a day, five days a week. each order is one window and each window takes 5 minutes. alex plans to add doors to its product line and anticipates that they will average 4 doors per day. each door takes 540 minutes to install. what is the average waiting time, in minutes, if alex continues to be the only worker?
Answer:
308 minutes
Explanation:
The average waiting time = [tex]\frac{42*5^2+4(540)^2}{2*(480-(42*5)-540*4))}[/tex]
= [tex]\frac{42*25+1166400}{2*(480-(210)-2160))}[/tex]
= [tex]\frac{1167450}{-3780}[/tex]
= - 308.85 minutes
Thus; alex average waiting time, in minutes, 308 minutes if he still wants to continues to be the only worker.
The Green Leaf Tea Company labels and categorizes its tea before distributing it to customers. The highest grades are referred to as "orange pekoe," and the lowest grades are termed "fannings" or "dust." Which of the following marketing functions is Green Leaf Tea using when it categorizes the tea?
Answer:
It uses grading
Explanation:
Grading is the a way of sorting the units of a product into different classes. Each class or category of product may have similar shape, size, type, weight, quality and performance. It involves dividing products into different classes or categories. With each class having similar features. This would help in price fixing for the different class of products.
Review the transactions below and select the one that would be journalized in a general journal when specialized journals are used within the business.
A. Purchasing equipment by issuing a check
B. Receiving a cash payment from a customer
C. Purchasing inventory on account
D. Purchasing equipment by issuing a note payable
Answer:
The correct option is D,purchasing equipment by issuing a note payable
Explanation:
Issuing check to pay for equipment purchase,receipt of cash from a customer as well as purchase of inventory on account are all usual transactions that take place regularly within a business ,hence do not require any specialized journals in posting them in the books of account.
However,purchase of equipment by issuing a note a more complex transaction that seldom occur,it is important to reflect in the accounts in a special way in order to draw attention to it that it is a special transaction that should be handled different from other transactions
Final answer:
The transaction that would be journalized in the general journal when specialized journals are used is option D: Purchasing equipment by issuing a note payable. This is because it involves a long-term liability and does not fit into the specific categories of the specialized journals.
Explanation:
When using specialized journals, certain transactions are recorded in specific journals, such as sales journals for sales transactions, purchase journals for inventory purchases on account, cash receipts journals for cash received, and cash disbursements journals for cash paid out. The general journal is typically used for non-routine transactions or those that do not fit into the specific categories of the specialized journals.
In the case of the transactions provided:
A. Purchasing equipment by issuing a check would usually be recorded in the cash disbursements journal.B. Receiving a cash payment from a customer would be recorded in the cash receipts journal.C. Purchasing inventory on account would be recorded in the purchases journal.D. Purchasing equipment by issuing a note payable is a more complex transaction involving a long-term liability and would typically be recorded in the general journal, as it is not a routine transaction that fits into the other specialized journals.Therefore, the correct transaction that would be journalized in the general journal is option D: Purchasing equipment by issuing a note payable.
Sunland Co. sold $1,940,000 of 10%, 10-year bonds at 104 on January 1, 2020. The bonds were dated January 1, 2020, and pay interest on July 1 and January 1. If Sunland uses the straight-line method to amortize bond premium or discount,determine the amount of interest expense to be reported on July 1 2020,and December 31, 2020.
Answer:
The amount of interest expense to be reported is $186,240
Explanation:
In this question, we are asked to determine the amount of interest expense to be reported on July 1 and December 31, 2020
To determine this we proceed as follows;
Bonds issue price =
(face value of bonds issued / face value ) * issue price
= (1940000/100)*104
= $ 2017600
Premium on bonds = issue price - facevalue
= 2017600 - 1940000
= $ 77600
Straight line amortization per year = premium / no of years
= 77600/10
= $ 7760 per year
For semi annual period = 7760/2
= $ 3880
Semi annual cash payment of interest
= facevalue * cuponrate * (6/12)
= 1940000 * 10% * (6/12)
= $ 97000
Interest expense recorded on July 1 st
= Cash payment - amortization amount
= 97000 - 3880
= $ 93120
On Dec 31 st
= $ 93120 ( remains same under straight line method)
Total interest expense for the year = 93120 *2
= $ 186240
Which of the following is true of performance appraisal? Group of answer choices Performance management is a part of performance appraisal. Performance appraisal refers to the entire series of activities designed to ensure that the organization gets the performance it needs from its employees. Performance appraisal is the process of determining how well employees do their jobs relative to a standard and communicating that information to them. Performance appraisal is the same as performance management.
Answer:
The correct option is Performance appraisal is the process of determining how well employees do their jobs relative to a standard and communicating that information to them.
Explanation:
Performance Appraisal is the systematic evaluation of the performance of employees when compared to a set standard, and to understand the abilities of an employee in order to enhance further growth and development. What this means is that a performance appraisal entails a regular review of an employee's job performance and overall contribution to a company.
Companies usually make use performance appraisals to give employees a feedback on their work and they also use it to justify pay increases and bonuses, as well as for making decisions to terminate employment.
Performance appraisals can be carried out at any time, but in order to ensure uniformity, companies tend to carry out annual, semi-annual or quarterly performance appraisals.
The statement that becomes true regarding the performance appraisal is the process of determining how well employees do their jobs relative to a standard and communicating that information to them
The information regarding the performance appraisal is as follows:
It improves the employees performance & productivity. In the needs of the development should be determined. It should be conducted in prescribed time so that the process should be considered effective and beneficial.Therefore, the above statement is correct.
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What is the cost of goods sold given the following information? Beginning Work in Process 125,000 Beginning Finished Goods 78,000 Ending Work in Process 139,500 Ending Finished Goods 102,000 Direct Labor Cost 15,000 Cost of Goods Manufactured 145,000
Answer:
$121,000
Explanation:
Given that,
Beginning Work in Process = 125,000
Beginning Finished Goods = 78,000
Ending Work in Process = 139,500
Ending Finished Goods = 102,000
Direct Labor Cost = 15,000
Cost of Goods Manufactured = 145,000
Cost of goods sold refers to the cost of acquiring and manufacturing the goods to be sold during a period of time. It includes all the costs that are directly related to the production of the goods.
Cost of goods sold is calculated by the following formula:
= Beginning Finished Goods inventory + Cost of Goods Manufactured - Ending Finished Goods
= 78,000 + 145,000 - 102,000
= $121,000
As college athletics has become more complex and business-like, colleges and universities are looking more and more to the corporate world for CEOs or administrators with business backgrounds to run their athletics department.
True / False.
II think this question answer is true
The statement is true. College athletics have become complex and more akin to businesses, hence colleges and universities are increasingly hiring administrators with business backgrounds to manage their sports departments.
Explanation:The statement: 'As college athletics has become more complex and business-like, colleges and universities are looking more and more to the corporate world for CEOs or administrators with business backgrounds to run their athletics department', is True.
Many colleges and universities are engaging professionals with business backgrounds to navigate the increasingly complex landscape of college athletics. Given the financial and branding stature involved in college sports, these institutions see value in administrators who not only understand competitive athletics but also carry critical business acumen to leverage sports into profitable and sustainable models.
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The starting point in preparing a master budget is the preparation of the
Answer:
Sales budget
Explanation:
The master budget is a document that contains the aggregation of all lower-level, interrelated financial budgets and operating budgets produced by an organization and it comprises of a cash forecast, budgeted financial statements, profit and loss account and balance sheet and a financing plan.
The starting point in preparing a master budget is the preparation of the sales budget.
The first step in preparing a master budget is the creation of the sales budget. This critical component serves as a foundation affecting and facilitating the creation of all other budget components.
The starting point in the preparation of a master budget is typically the preparation of the sales budget. A sales budget is a detailed schedule showing the expected sales for the budget period; it is typically the first budget to be prepared. This is because sales create the framework for nearly all other components of the master budget. For example, the sales budget influences the production budget, cash budget, and budgeted statement of cash flows; hence, making the sales budget the starting point in budget preparation.
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Bensen Co. paid a dividend of $5.25 on its common stock yesterday. The company's dividends are expected to grow at a constant rate of 8.5% for the next two years. The stock is expected to sell for $35 at the end of year 2. The required rate of return on this stock is 15.5%. You observe a market price of $78.50 for the stock. Should you purchase this stock?
Answer:
No, because you will lose money
Explanation:
The current stock price is $78.50
it will yield $5.70 and $6.18 in dividends in the next two years. In two years you can expect to sell the stock at $35, so the cash flows will be:
initial -$78.50
CF1 = $5.70
CF2 = $6.18 + $35 = $41.18
discount rate = 15.5%
NPV = -$78.50 + $5.70/1.155 + $41.18/1.155² = -$78.50 + $4.94 + $30.87 = -$42.69
Since the NPV is negative, it is a bad investment
Gordron Inc. manufactures and markets medical equipment. To ensure that its salespeople are knowledgeable enough to answer all product queries, the company hires only those individuals who have a good understanding of both the medical profession and the mechanics of the equipment used. Which of the following is the most accurate classification of Gordron's salesforce?
A) techniciansB) demand creatorsC) deliverersD) order takersE) missionaries
Answer:
A) technicians
Explanation:
Technicians will be the most accurate classification of Gordron's salesforce of those individuals who have a good understanding of both the medical profession and the mechanics of the equipment used.
Anglo-American markets is a term used to describe business markets in:
North, Central, and South America.
the United States, Canada, and Western Europe.
the United States, United Kingdom, Canada, Australia and New Zealand.
the United States, France, Britain, and Germany.
Answer:
the United States, United Kingdom, Canada, Australia and New Zealand.
Explanation:
Anglo-American markets is a term used to describe business markets in the United States, United Kingdom, Canada, Australia and New Zealand.
In the Anglo-American model of corporate governance, the primary goal of management is to maximize shareholder wealth.
You work for an accounting firm, and your supervisor is interested in learning more about the proposed tax reforms in your state. You are asked to write a short report that provides your supervisor with information and data on the proposed tax reforms and how they will affect the processes your firm has in place. You will have to consult several sources to gather this information.
What type of short informational report have you been asked to write?
a. A progress report
b. An investigative report
c. A summary
Answer: An investigative report
Explanation:
An investigative report is created with the intent which is that it may be used in a court of law. The investigative report should be succinct and must focus on the mission of the investigation.
The investigator's primary purpose is to find information and evidence on a precise matter, in order to recover significant documents, or certain file types. The goal of the investigation is usually defined by ones client who could either be internal to the organization one works for or another lawyer or investigator.
While running a program, Sasha enters a negative number when a positive value was expected. Which type of error is likely to occur?
syntax
run-time
logic
interpreter
Answer:
Run time
got it right on edge
While running a program, Sasha enters a negative number when a positive value was expected. The type of error that is likely to occur is run-time. Thus the correct option is B.
What is a run-time Error?When a programme finds an unexpected condition during execution, it is impossible to proceed without correcting the problem. When a run-time problem occurs, the programme will either display an error message or cease to function.
When Sasha enters a negative value when a positive number was expected, the programme may meet a runtime problem since it was not built to handle negative input values.
A runtime error is likely to occur in this circumstance when the programme encounters an unexpected situation during execution. Therefore, option B is appropriate.
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Starting an investment portfolio at a young age means:
Oa
Ob
Knowing your investment is always safe
You can spend freely, without concern for your financial future
There is greater potential for high yield over a longer period
You should choose stock with low risks
Od
Answer:
c. There is greater potential for high yield over a longer period
Explanation:
Starting to invest at a young age allows for a longer period of compounding, providing higher potential yields. However, it doesn't imply absolute safety or free-spending.
Explanation:Starting an investment portfolio at a young age means there is greater potential for high yield over a longer period. This is because investments, particularly those in stock markets, tend to grow over time through a process called compounding. The earlier you start investing, the more time your money has to grow. However, this does not imply that your investment is always safe or one can spend freely without concern for their financial future. Investment always comes with certain risks and it requires a balanced approach of spending, saving and investing.
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Defining the business needs for the project, assessing its importance to the company, and determining whether the project is actually feasible are all part of which phase of the system development life cycle (SDLC)?
a. analysis
b. design
c. planning
d. development
Answer:
C. Planning
Explanation:
In the planning phase, project goals are determined and a high-level plan for the intended project is established. Planning is the most fundamental and critical organizational phase. The three primary activities involved in the planning phase are as follows:
1. Identification of the system for development
2.Feasibility assessment
3.Creation of project plan
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In order to make the monthly mortgage payment on a new house affordable, Kolton will need to obtain a lower mortgage interest rate. Kolton’s bank has offered to reduce the rate of his mortgage from 5.10% to 4.20% if he pays one point at closing. If the amount of the mortgage is $490000, how much must Kolton pay to reduce his interest rate?
Answer:
$4900
Explanation:
One point is money aid to lender at closing in negotiation for a lower interest rate . It is calculated as 1% of the mortgage amount or $100 for every $100,000 borrowed
Workings
Mortgage value = $490,000
1% of mortgage value = 1/100*490000
= $4,900
According to the criterion of _____, a selected segment must be large enough to warrant developing and maintaining a special marketing mix. Serving the specific needs of this segment must be commercially viable, even if the number of potential customers is small.
Answer:
Substantiality.
Explanation:
Market segmentation is one of the important marketing strategies to divide the entire market into small segments in order to implement a better technique to satisfy the consumer need with specific products and schemes. There are four basic criteria for useful segmentation of the market:
Accessibility.Actionability.Substantiality.Responsiveness.Substantiality: This criterion of segmentation express the notion that the target market must be large enough to be profitable as a small segment can not justify the investment.
Similarly in the given case, it talks about the substantiality criteria of segmentation as it says a selected segment must be large enough to warrant developing and maintaining a special marketing mix.
The catalyst for the market revolution was a series of innovations in....
a. Manufaturing
b. Agriculture
c. Banking and fiance
d. Transportation and communication
Answer:
d. Transportation and communication
Explanation:
The drivers of the market revolution is the growth and development of the transport and communication systems. The market revolution that occurred in the 19th century in the U.S is a historical model that emphasis the dramatic changes that took place in the market economy in line with the nations of the world. The market revolution was brought the changes associated with the agriculture and the industry and the development of the transport that made the traditional commerce obsolete and lead to the emergence of merchant ideas.Sabrina, a production manager at Orrin Co., needs to measure the performance of 12 of her subordinates. She divides the number of employees into categories like exceptional, above average, average, and below average. She assigns a certain percentage of employees to each category to determine the quality of their performances. In the context of methods for measuring performance, Sabrina is using the _____ method
Answer: Forced-distribution
Explanation:
The forced distribution is one of the type of method which is used by the various types of organizations or companies for the purpose of evaluating the performance of an employees by using the rating system parameter.
By using the forced distribution method the organizations are establishing the appraisal method by evaluating the productivity and the performance of an employees and it is also known as the management tool.
According to the given question, Sabrina is the production manager at the Orrin Corporation and they needs to measure the overall performance of the subordinates so she is using the forced distribution method by dividing each employees into the different types of categories such as Exceptional, below average, Average and above average.
Therefore, Forced Distribution is the correct answer.