A company normally sells its product for $20 per unit, which includes a profit margin of 25%. However, the selling price has fallen to $15 per unit. This company's current inventory consists of 200 units purchased at $16 per unit. Replacement cost has now fallen to $13 per unit.
Introduction. A goitre (sometimes spelt  goiter ) is an abnormal swelling of the thyroid gland that causes a lump to form in the neck. There can be many possible causes, including an under-or overactive thyroid gland, iodine deficiency and, rarely, thyroid cancer (see below).ntroduction. A goitre (sometimes spelt  goiter ) is an abnormal swelling of the thyroid gland that causes a lump to form in the neck. There can be many possible causes, including an under-or overactive thyroid gland, iodine deficiency and, rarely, thyroid cancer (see below).
The thyroid gland. The thyroid gland is a small butterfly-shaped gland in the neck, just in front of the windpipe (trachea). It produces thyroid hormones, which help regulate the body's metabolism (the chemical processes that occur in the body). The thyroid gland isn't usually noticeable, but if it swells, it produces a lump on the neck known as a goitre. The size of a goitre can vary from person to person.