If management wants finished goods inventory to decreaa 5. which of the following best describes the relationship over an accounting peai between units sold and units produced? a, they are equat b, units sold are greater than units produced c. units sold are less than units produced d. it cannot be determined without further information e, units sold on which interest is c time periodty is a series of unequal payments or receipts that will begir one determine future cash inflows and outflows are proportionally greater than units produced. erest is the interest cost for one or more periods when the am ount 32- timehe cash 33. .F. The 34 T.F. The earlier the cash flows, the lower their present values ompounded stays the same from period to period from the current period e company's minimum rate of return is discounted by its present value to 35. .F. The an investment to equal the initial investment cost Capital investment decision could include a. decision about installing new automated materials h b. decision to expand production areas by acquiring another c. decision about purchasing another company e payback period is the number of periods it takes for net cash inflows from 36. e. all of the above. find theval ue of When considering the time value of money, one uses discounting to money to be received a. average b. future c. historical d. compounded e. present. 38. Which of the following methods for evaluating capital investment proposals recogniers the time value of money? a. payback period b. accounting rate of return. c. net present value d. all of the above e. none of the above. Using the information presented in this problem, answer questions 39, 40, 41 and 42. Que and Associates wants to buy an automated coffee master/grinder/brewer. This piece of equipment could have a useful life of 6 years. The initial cost is $218,500 and it would increase net cash inflows by $57,000 each year. There is no residual value but the company's rate of return is 14%. The table to use for discounting the cash inflows is: a. b. C. d. 39. Table 1 Table 2 The two Tables could be used None of the above