Answer:
Matching concept
Explanation:
Matching concept states that revenue and cost should be matched with each other in the period they relate.
As of now Southwest is a stage in front of their rivals. They can ascribe this to the choices they made to limit their cost, their clients have seen the advantages of these choices. Since flights run assuming regardless of the possibility that they are half full, the organization goes out on a limb of gaining low income for that flight. Since the organization remains in an endless value war with its rivals they are compelled to keeps ticket costs low, this could bring about lost income and a plausibility of cutting overhead and creation cost. This could likewise impact the planning of workers. The dread of expanding oil costs still stays high on the organization's radar.
Answer:
Fixed Cost = $24,000 Variable cost = $5
Explanation:
You have to use the High-Low method

From the table you got, you pick the higher and the lowest unit sold
and calculate the diference between them:
![\left[\begin{array}{ccc}&$Units&$Shipping Expense\\$High&44,400&246,000\\$Low&30,000&174,000\\$Diference&14,400&72,000\\\end{array}\right]](https://tex.z-dn.net/?f=%5Cleft%5B%5Cbegin%7Barray%7D%7Bccc%7D%26%24Units%26%24Shipping%20Expense%5C%5C%24High%2644%2C400%26246%2C000%5C%5C%24Low%2630%2C000%26174%2C000%5C%5C%24Diference%2614%2C400%2672%2C000%5C%5C%5Cend%7Barray%7D%5Cright%5D)
Now 14,400 Units generates a cost of 72,000 Dividing we get the variable component

Then we calculate for the fixed cost:

Fixed Cost = 24,000
Answer:
risk free rate of return is = 11.37 %
Explanation:
given data
K expected rate of return = 13%
K standard deviation = 19% = 0.19
L expected rate of return = 10%
L standard deviation = 16% = 0.16
to find out
risk-free portfolio rate of return
solution
first we find here weight of each portfolio
weight of K =
..................1
weight of K = 
weight of K = 0.4571 = 45.71%
and
weight of L = 1 - 0.4571
weight of L = 0.5428 = 54.28 %
so that
risk free rate will be here
risk free rate = ( weight of K × K expected rate of return ) + ( weight of L + L expected rate of return ) ..........................2
risk free rate = ( 45.71 % × 13 % ) + ( 54.28 % + 10% )
risk free rate = 11.37 %