Determining opportunity cost juanita is deciding whether to buy a skirt that she wants, as well as where to buy it. three stores carry the same skirt, but it is more convenient for juanita to get to some stores than others. for example, she can go to her local store, located 15 minutes away from where she works, and pay a marked-up price of $104 for the skirt:

Answers

Answer 1

Answer:

Juanita should purchase the skirt at her local store because the total economic cost will be lowest

Explanation:

three options:

local store 15 minutes away and a price of $104across town 30 minutes away and a price of $88neighboring city 1 hour away and a price of $63

Juanita makes $42 per hour at her work, and her purchase decision includes the opportunity cost of lost wages:

total economic cost:

local store = $104 + [1/4 hours x 2 (round trip) x $42] = $125across town = $88 + [1/2 hours x 2 (round trip) x $42] = $130neighboring city = $63 + [1 hour x 2 (round trip) x $42] = $147

Juanita should purchase the skirt at her local store because the total economic cost will be lowest ($125)


Related Questions

After learning about social media ethics, what 5 things would you tell other high school students positive or negative about social media and how it will potentially affect their high school experience and their potential career?

Answers

1. A positive is meeting and learning from new people 2. social media Can be dangerous to mental health 3 Stay in touch with distant people 4. Learn subjects 5. What you say online can bite you on the butt

verify describe the distillation process of alcohol​

Answers

It’s a process that can be used to separate pure liquids from a mixture of liquids

Paid Rs.4,500 to Anita after deducting 10% discount.​

Answers

Answer:

4050

Explanation:

=10%of 4500

=450

now,

4500-450=4050

1. Prepare the journal entries for Star Inc. For the month of December: 12/2 Purchased $20,000 of merchandise from Tang Corp., terms 1/20, n/40; FOB shipping point 12/3 The appropriate party paid $150 for shipping costs related to the 12/2 transaction 12/6 Returned $2,000 of merchandise to Tang Corp for credit 12/10 Sold $500 of merchandise to R. Smith, terms 2/10, n/30; cost of merchandise was $120; FOB shipping point 12/11 The appropriate party paid $20 for shipping costs related to the 12/10 transaction 12/18 Received the balance due from R. Smith 12/21 Paid Tang Corp the balance du

Answers

Answer:

1.Purchases (Dr.) $20,000

Accounts Payable (Cr.) $20,000

2.Shipping cost (Dr.) $150

Cash (Cr.) $150

3.Purchase return (Dr.) $2,000

Purchases (Cr.) $2,000

4.Account Receivable (Dr.) $500

Sales (Cr.) $500

5.Freight expense (Dr.) $20

Cash (Cr.) $20

Explanation:

The journal entry at the time of purchase will be recorded as accounts payable for complete invoice amount and discount is not incorporated in the entry because it is not realized. The adjusting entry will be recorded when the discount is availed to adjust the transaction and reflect the discount effect in the book of accounts.

Sarah receives a semi-monthly salary of $933.20 and works a regular workweek of 40 hours. A. What is Sarah's hourly rate of pay? 5 marks b. If Sarah's gross earnings in one pay period were $1090.19, for how many hours of overtime was she paid at time and one-half regular pay

Answers

Answer:

$10.7677

9.72 hours

Explanation:

Given the following :

Semi-monthly salary = $933.20

Work hours per week = 40 hours

Hourly rate of pay =?

Monthly salary = 2 × $933.20 = $1866.40

Yearly pay = $1866.40 × 12 = $22396.8

Therefore, weekly pay ;

$22,396.80 / 52 = $430.7077

However, Sarah only works for 40 hours per week

Therefore, weekly pay equals;

$430.7077 / 40 = $10.7677

B) if gross pay = $1090.19

Therefore, amount of overtime paid equals:

$1090.19 - $933.20 = $156.99

If overtime pay is one-half regular pay, that is;

1.5 × $10.7677 = $16.152

Therefore, overtime hours equals

Total overtime paid / overtime pay rate

$156.99 / $ 16.152 = 9.719

9.72 hours

Which of the following is the appropriate general journal entry to record the declarations cash dividends?a. (dr) Cash Dividends (cr)Cash b. (dr) Dividends Payables (cr) Cash c. (dr) Paid-in Capital Dividends (cr) Payable d. (dr) Cash Dividends (cr) Dividends Payable

Answers

The appropriate general journal entry to record the declaration of cash dividends is:

(d) (dr) Retained Earnings (cr) Dividends Payable

This entry recognizes the reduction in retained earnings, which represents the distribution of profits to shareholders as dividends. The corresponding credit entry is made to the Dividends Payable account, as the dividends declared are not immediately paid out but become a liability until the payment is made to the shareholders.

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I am conducting a survey as a project. I need ur help Which one you like 1. Ferrari 2. Lamborghini 3. Mclaren and why?? ( If you couldnt give your choice as an answer, then write it in the comment box below the question )

Pls help

Answers

Answer:

Explanation:

Compared to the McLaren, the Lamborghini has less power, a heavier engine, and less active aerodynamic designs. This allows the Huracán Performante to be an excellent supercar with extreme sounds, feels, and the excitement of a Lamborghini, but in performance the McLaren is superior.

A personal identification number(PIN) is used to protect: A checks B deposit slips C debit cards D check registers

Answers

Answer:

If there is an all of the above option click that but if not hit D: Check registers

Hope this helps!

Explain five steps in product design for a business

Answers

Explanation:

Five phases guide the new product development process for small businesses: idea generation, screening, concept development, product development and, finally, commercialization.

according to the activity-based costing system, the product margin (defined as sales minus manufacturing costs) for product w58b is:

Answers

To determine the product margin for product W58B using the activity-based costing system, you would need to subtract the manufacturing costs from the sales revenue. Without specific data on the sales revenue and manufacturing costs for product W58B, I cannot provide you with an exact figure.

According to the activity-based costing system, the product margin (defined as sales minus manufacturing costs) for product W58B is $13.50.

What is Activity-Based Costing?

Activity-based costing is a costing system that uses activity-based costing to assign indirect costs to products and services based on the expenses they generate. Activity-based costing is a cost allocation technique that calculates the cost of a commodity by identifying the various activities involved in the commodity's production and assigning expenses to them based on their level of consumption. This method differs from traditional costing methods in that it uses various cost drivers to assign indirect costs to goods and services. Activity-based costing assists in the identification of products and services that are either undercoated or over casted. Overcoating occurs when the cost assigned to a product or service is greater than the true cost of production. Under costing occurs when the cost assigned to a product or service is less than the true cost of production. In the case of Product W58B, the product margin is defined as sales minus manufacturing costs. Using the activity-based costing system, the manufacturing costs for Product W58B were calculated to be $2.50. Therefore, if the sales price for Product W58B is $16.00, the product margin would be calculated as follows: Product margin = Sales - Manufacturing costs= $16.00 - $2.50= $13.50Therefore, the product margin for Product W58B, according to the activity-based costing system, is $13.50.

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why do bear markets and recessions go together?

Answers

The bear markets and recessions go together because if there is the time of bear markets there is fall in the value of stocks and if the value of stock falls the recession period occurs.

Why are bear markets and recessions linked?

Bear markets are called as the long periods in which there are only fall in the stock values, that are mostly started by 20 percentage fall in the price of the stocks from recent highs.

Bear markets are oftentimes linked with the economic recession or the economic downfall and high rate of unemployment, but they can also be excellent purchasing opportunities when prices are low.

Bear markets and recessions are linked because when bear markets occur, the value of stocks falls, and when the value of stocks declines, a recession period develops.

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Circle or highlight the correct answer choice: If you have a high credit score, you are more / less likely to get approved for a loan.

Answers

Answer:

more likely to get approved for a loan.

Explanation:

A credit score is the accepted indicator of one's reliability in paying debts.  In calculating the credit score, a person's credit history is an essential element. If one has been punctual and disciplined in repaying their debts, they are likely to have a high credit score.

Credit score range between 300 and 850. A high score implies the customer is very reliable in repaying debts. Lenders consider individuals with a high credit score as low-risk customers. They are less likely to default on their debts.  For this reason, a customer with a high credit score is highly likely to be approved for a loan.

which of the following is not a way in which auditors use the concept of overall materiality? a) as a guide to planning the audit plan. b) as a guide to the evaluation of evidence. c) as a guide for making decisions about the audit report. d) as a guide for assessing control risk.

Answers

The following is not a way in which auditors use the concept of overall materiality as a guide for assessing control risk.

The number one reason for putting normal materiality while making plans the audit is that it's far used to become aware of overall performance materiality (that's needed, for example, to assist auditor's layout their audit tactics) and a truly trivial threshold for collecting

The auditor has to bear in mind audit chance and materiality each in making plans the audit and designing auditing tactics and comparing whether or not the monetary statements taken as an entire are supplied fairly, in all cloth respects, in conformity with typically common place accounting.

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Which of the following statements is false?
A) an analysis of how rent control affects the availability of apartments rent in San Francisco is principally a topic in microeconomics.
B) an analysis of the impact of the minimum wage law on the market for unskilled labor in the Bay Area is principally a topic in macroeconomics
C) Macroeconomics looks at the topic like economic growth, money, and the business cycle.

Answers

The analysis of the impact of the minimum wage law on the market for unskilled labor is primarily a topic in microeconomics, not macroeconomics. Microeconomics focuses on the behavior of individual economic agents, such as households and firms, and the interactions between them in specific markets.

The minimum wage law affects the supply and demand for labor in a particular market, which is a microeconomic concept. Macroeconomics, on the other hand, deals with the overall performance and behavior of the entire economy, including topics like economic growth, inflation, unemployment, and the business cycle.

B) An analysis of the impact of the minimum wage law on the market for unskilled labor in the Bay Area is principally a topic in macroeconomics.

This statement is false.

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Q3. Which of the following is the relation that the law of demand defines?

a) Income and price of a commodity

b) Price and quantity of a commodity

c) Income and quantity demanded

d) Quantity demanded and quantity supplied​

Answers

Answer:

price and quantity demanded

Explanation:

law of demand sates that their exist a inverse relationship between the price of the commodity and the quantity of the commodity that will be demanded that means if the price is low then the quantity demanded by the customers will be high and if the price of the commodity is high or we can say the product price is high then the quantity demand by the customers or consumers will be less.

suppose there are two pens of price ten and twenty then the pen of price ten will be in more demand as compared to twenty and the pen which is of price of twenty will be demanded less in the market by the customers or the consumers

Which would be processed as an exception to the payment rate typically calculated according to the Federally Qualified Health Center Prospective Payment System (FQHC PPS)

Answers

Answer:

 with more than one FQHC practitioner on the same day, regardless of the length or complexity of the visit

Explanation:

STUDY HARD BRO

The value of the next-best forgone alternative is the:.

Answers

The value of the next-best alternative that was foregone in making a decision is known as the Opportunity Cost.

What is Opportunity cost?It represents the cost of picking one alternative over another. It is the value of the payoff of the next best decision to the one you chose.

In conclusion, opportunity costs represents the value of the alternative that you would have picked if you had not chose the alternative you went with.

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What are the goals of government regulation?
low unemployment, price stability,
economic growth
O high unemployment, price instability,
economic growth
low unemployment, price stability,
economic steadiness
O high unemployment, price instability,
economic steadiness

Answers

Answer: A)  low unemployment, price stability, economic growth

Explanation: Government regulation attempts to promote growth, full employment, and price stability for the well-being of the citizens

The goals of an ideal government while making regulations shall include the following purposes,

low unemployment, price stability,economic growth.

Therefore, the option A holds true.

What is the significance of government goals?

The goals of a government can be referred to or considered as the qualitative and quantitative targets set by the government in order to foresee better conditions in the future. These are backed by economic plans and regulations.

For a developing or a developed government, the goals must be economically based while being regulated. These goals must include reduced poverty and unemployment in order to achieve a healthy economic growth.

Therefore, the option A holds true and states regarding the significance of the goals of a government.

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the money represents the

the money represents the

Answers

Answer:

maximum

Explanation:

A one dollar increase in the monetary base causes the money supply to increase by more than one dollar. This increase in the money supply is the money multiplier.

The money multiplier represents the maximum extent to which the money supply is affected by any change in the amount of deposits

26)generally, firms will price a product more competitively at which stages of the product's sales life cycle?

Answers

Typically, businesses will set product prices more competitively during the product's Maturity and Decline stages of its sales life cycle.

What is the lifespan of the product?

The stages that a product goes through from the moment it is launched to the market until it is removed from the market are included in the product life cycle. Four stages make up a product's life cycle: introduction, growth, maturity, and decline. Many items are still in a stage of protracted maturity.

What stage of a product's life cycle is decline?

When a product disintegrates as a result of slowing or negative growth, it enters the decline stage of its life cycle. Lower demand, which ultimately emerges from fresh discoveries and technological breakthroughs, is the cause.

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In what direction is the glassblowing career field expected to trend in the future?In what direction is the glassblowing career field expected to trend in the future?
A.
about the same; production jobs are typically stable
B.
sharply upward as more glass products are needed to replace plastics
C.
a little upward due to an increase in appreciation for glass art
D.
downward due to a weaker economy that reduces demand for products

Answers

In the glassblowing career field, it is expected to trend slightly upward due to an increase in appreciation for glass art. Option C

While production jobs are typically stable, there is a growing interest in unique and handcrafted glass pieces, which provides opportunities for glassblowers who specialize in creating artistic and one-of-a-kind pieces. This trend is also supported by a growing interest in sustainability and a desire to reduce the use of plastics, which could lead to an increase in demand for glass products.

However, it is important to note that the glassblowing career field may still face challenges in the future. Economic factors, such as a weaker economy, could reduce demand for glass products and impact the job market. Additionally, advancements in technology could also impact the field, as machines are developed to automate some of the processes traditionally done by hand.

Overall, while the glassblowing career field may face challenges in the future, there are still opportunities for those with a passion for creating unique and artistic glass pieces. As long as there is a demand for handmade and sustainable products, the field is expected to trend slightly upward in the coming years. Option C.

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A survey was conducted to determine whether a charging station needs to be built in a community. 73% of all the residents in the community favored building the charging station. If 14 residents are chosen, find the probability that exactly 8 of them favor the building of the charging substation.

Answers

In a study to ascertain whether a charging station is required in a community, 73% of all inhabitants supported the construction of the charging station. The probability that exactly 8 of them favor the building of the charging substation is 0.2279.

We have to find the probability of exactly 8 people in the sample of 14 people who favor building the charging station. The given probability is a binomial distribution problem where,

n = 14 (number of trials)p = 0.73 (probability of success)

favour = 8 (number of favorable outcomes)

The probability of exactly k successes in n independent Bernoulli trials is given by the formula:

P(k) = nCk * pk * (1-p)n-k

Where nCk is the binomial coefficient.

In this case, the probability of exactly 8 of them favor building the charging substation is:

P(8) = 14C8 * (0.73)8 * (1-0.73)14-8= 3003 * 0.73^8 * 0.27^6≈ 0.2279

Therefore, the probability that exactly 8 of them favor the building of the charging substation is approximately 0.2279.

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Which option represents equilibrium as it appears on this graph?a. 5 graphic T-shirts on sale for $6b. 10 graphic T-shirts on sale for $30c. 30 graphic T-shirts on sale for $10d. 55 graphic T-shirts on sale for $6

Answers

Option C, 30 graphic T-shirts on sale for $10, represents the equilibrium point.

The option that represents equilibrium as it appears on the given graph is option C, 30 graphic T-shirts on sale for $10. Equilibrium represents a balance or state of rest between opposing forces or actions. In economics, the concept of equilibrium is used to describe the point at which the supply of a particular product matches the demand for that product in the market. It is the point where the quantity supplied equals the quantity demanded.

Graphically, the equilibrium point is represented by the intersection point of the demand and supply curves. In the given graph, the point where the demand and supply curves intersect is at the price of $10 and the quantity of 30 graphic T-shirts on sale. This means that at this price and quantity, the demand for the T-shirts equals the supply of the T-shirts.

At any price above $10, there will be excess supply, while at any price below $10, there will be excess demand. Therefore, option C, 30 graphic T-shirts on sale for $10, represents the equilibrium point.

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yuhyuhyuhyyuhyuhyyuhyuhyuyhyuhyuhyuh

Answers

yeahyeahyeahyeahyeahyeahyeah

Paying dividends to stockholders reduces taxable income because dividends are an expense.
a. True
b. False

Answers

This statement is false that paying dividends to stockholders reduces taxable income because dividends are an expense.

A dividend is a distribution of profits by a corporation to its shareholders. When a corporation earns a profit or surplus, it is able to pay a portion of the profit as a dividend to shareholders. Any amount not distributed is taken to be re-invested in the business. The current year profit as well as the retained earnings of previous years are available for distribution; a corporation is usually prohibited from paying a dividend out of its capital.

Distribution to shareholders may be in cash or, if the corporation has a dividend reinvestment plan, the amount can be paid by the issue of further shares or by share repurchase. In some cases, the distribution may be of assets.

The dividend received by a shareholder is income of the shareholder and may be subject to income tax. The tax treatment of this income varies considerably between jurisdictions. The corporation does not receive a tax deduction for the dividends it pays.

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An American CEO had exchanged customary, polite greeting with his Japanese opposite number, a ritual that the American felt had gone on for too long. They had at last come to the root of the problem, and the Japanese president was being evasive, ducking all the straight questions, and repeating that "with goodwill and sincerity" all such questions could be satisfactorily answered.
As part of the initial greeting ceremony involving the Japanese delegation, the parties had exchanged meishi (business cards), and the American CEO, conscious of Japanese custom, had placed the cards on the table in front of him in the same pattern as the seating arrangement for the Japanese delegation. In this way he could call everyone by name, having a convenient reminder in front of him.
As the meeting grew more stressful and his impatience with evasive answers increased, he picked up one of the cards, absentmindedly rolled it into a cylinder, unrolled it again, and began to clean his nails with the edge. Suddenly he felt the horrified eyes of the entire Japanese delegation on him! There was a long pause, and then the Japanese president stood up and withdrew from the room. "We would like to call an intermission," the Japanese interpreter said. The American looked at the battered meishi in his hand. It was the one the Japanese president had given him.
This example aptly demonstrates the devastating effects that insufficient awareness of cultural differences may have.
Question:
A systematic understanding of cultural differences and an understanding states of mind. What is the meaning of these two concepts? Please explain.

Answers

The two concepts refer to the need for a proper understanding of cultural differences and different states of mind that one can encounter while dealing with people from different cultures. 

Cultural awareness is essential when working with colleagues and clients from different cultures. A systematic understanding of cultural differences refers to the knowledge that people from different cultures have distinct ways of communicating, problem-solving, and perceiving the world around them. Understanding states of mind means appreciating the impact of cultural differences on behavior.

People from different cultures have different attitudes, beliefs, values, and expectations, and they express their thoughts and feelings in different ways. In situations like the one described in the example, an understanding of cultural differences and states of mind would have prevented the American CEO from making the cultural faux pas. His behavior was perceived as rude by the Japanese delegation, as in Japan, meishi (business cards) are considered to be a reflection of the person's identity and should be handled with care.

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According to the video, which activities are Executive Secretaries and Administrative Assistants likely to do? Check all that apply. Supervise office staff, prepare presentations, conduct research, create a budget, file paperwork, greet visitors

Answers

Answer: supervise office staff

Prepare presentations

Conduct research

Explanation:

Answer:

Answer: supervise office staff

Prepare presentations

Conduct research

Explanation:

What is the concept of resources in economics?

Answers

A resource is an item or activity that is utilized in economics to generate commodities and services that cater to the needs and desires of people.

The definition of economics itself is the study of how society manages and distributes its limited resources. Economic resources are the ingredients that go into making products or rendering services. In other words, they are the resources that are employed as inputs to produce goods or support the provision of services. Human resources, like labor and management, and nonhuman resources, such land, capital goods, financial resources, and technology, are two categories of economic resources.

An economy is a collection of institutions and businesses that either directly participate in or assist the creation and transfer of commodities and services. The materials we utilize to manufacture and dispense products and services are known as economic resources. The exact ratio of each production element will vary from product to product and from service to service, but the objective is to employ resources as efficiently as possible to maximize output at the lowest feasible cost. Resource misallocation or misuse may lead to the collapse of entire economies and enterprises.

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When selecting the proper Lifecycle fund, the most important criteria is the target ______ date of the investor.

Answers

When selecting the proper life-cycle fund, the most important criteria is the target retirement date of the investor.

The proportion of each asset is updated automatically to minimize risk as the targeted retirement gets closer in life-cycle funds, which are asset allocation funds. Realistically speaking, this typically implies an increase in the proportion of bonds as well as other fixed-income investments. Age-based funds and target-date retirement accounts are other names for life-cycle funds.

A youthful investor selecting a life-cycle fund with such a goal date that really is thirty to forty years in the future is normal. Nevertheless, a retiree who is going to work in retired and earn some money from a small company might be an investor. Such an investor might opt for a life-cycle fund with such a goal date that is 15 years away.

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When a corporation or government agency borrows money from an investor and pays interest and principal to that same investor, it is a:

Answers

When a corporation or government agency borrows money from an investor and pays interest and principal to that same investor, it is a form of debt financing known as a bond.

Bonds are essentially IOUs issued by entities seeking to raise capital. In this scenario, the investor acts as a lender, providing funds to the corporation or government agency. The borrowed funds are typically used to finance various projects or operations. The issuer of the bond agrees to pay the investor periodic interest payments over a predetermined period, known as the bond's maturity. At the end of the maturity period, the issuer repays the principal amount borrowed.

Bonds are a common method for corporations and government agencies to raise capital. When an investor purchases a bond, they are essentially lending money to the issuer. The bond specifies the terms of the loan, including the interest rate, maturity date, and payment schedule. The interest payments, also known as coupon payments, are typically made semi-annually or annually. These payments compensate the investor for lending their money.

At the end of the bond's maturity period, the issuer repays the full principal amount borrowed to the investor. This repayment is usually made in a lump sum. By borrowing money through bonds, corporations and government agencies can fund their projects or operations while providing investors with a fixed income stream and eventual repayment of the borrowed funds.

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What was the major difficulty for the athletes? How do I find the answer I have no idea how to do this Accord to paragraph 3, king describe the civil rights movement asA)Ending as it has been successful B)Encountering violent resistance C)Using violence to achieve its goalsD) Easy because people have been open to change write the equation of the circle in standard form: Center: (-6,2), area: pi Understanding the StudyQuestion 7 of 10Which is the best example of how psychic distance can influence tone?A. A greater psychic distance can create a painful tone.B. A closer psychic distance can make the tone seem inconsistent.C. A closer psychic distance can create a more intimate tone.D. A greater psychic distance can make the tone uncomfortablypersonal.SUBMIT Check whether the value given in the brackets is a solution to the given equationor not: 5x - 3 = 10 : (x = -2) Who set up France's provisional government? What changes did the provisionalgovernment make? celiac disease is caused by a misdirected immune response to the protein gluten. the villi in the small intestine are damaged by the patients own immune response. oral enzyme supplements designed to digest gluten have proved to be ineffective. hypothesize why these enzyme supplements were not effective. A point charge of +10 C is at (+3 m, 0 m) on the x-axis and a point charge of +10 C is at (-3 m, 0 m).Determine the work required to assemble this charge distribution. in early nineteenth-century industrial societies, why did migration to urban areas increase so rapidly? a. there was a growing demand for factory workers in the cities. b. peasants wanted to avoid the rigid work discipline of the rural farms. c. cities offered more comfortable and modern housing. d. cities provided free public education to their residents. Maria took a history test with 25 questions on it. She correctly answered 22 questions. Write her test score as a percent.Your answer: name and explain the emergent properties of water? Which of the following is the most effective method of managing inertia?A. CommunicationB. ParticipationC. MovingD. Unfreezing Anong ebidensiya mula sa binasa ang magpapatunay na ang pagkasira ng kapaligiran ay maraming masamang epekto sa buhay ng tao persistence of false memories and emergence of collective false memory: collaborative recall of drm word lists Express the following rate as a unit rate: "$119.28 for 28 ceiling tiles" Response This kind of cloud is usually found high inthe sky. It is often made of ice crystals andsignals fair weather. What is the purpose of mimicry? a. it helps an animal evade predators. b. it allows an animal to fit in with a different species. c. it helps an animal to catch prey. d. all of the above please select the best answer from the choices provided a b c d A context-free grammar is said to be in two-standard form if all production rules satisfy the following pattern: A-aBC, A- a where A, B,C V and a T. (a) Convert the grammar G ({S, A,B,C),(a,b), S,P) with P given as A bABC into two-standard form. (b) Two-standard form is general; for any context-free grammar G with L(G), there exists an equivalent grammar in two-standard form. Prove this claim. (c) Is it possible to find, for every context-free language, a grammar such that all its productions are either of the form A BCD (i.e., a right side of production consisting of three varaibles), or A + a (i.e., a production consisting of a single terminal) ? Give either a prodf or a counterexample. Find the magnitude of the vector v = .