Manderâs net realizable value is computed as follows. Inventory valueâunfinished $1,000Less: Estimated cost of completion $ 50Estimated cost to sell 200 250Net realizable value $ 750 Mander reports inventory on its statement of financial position at $750.
Explain why the Berlin Wall was initially created. The Berlin Wall was erected in September 1961 to prevent the outflow of skilled manpower from the German Democratic Republic. What were the international implications for the fall of the Berlin Wall? When the Wall came down in 1989, it also brought down Communism and the threat of the Cold War, freeing not only Germans from continual fear but the rest of the world as well.
People & Events. The blockade of Berlin was the first serious crisis of the Cold War. By 1948, the Western allies began moving towards consolidating their occupation zones in Western Germany into a single independent German state. As part of that process, the U.S., France and Britain took steps to reform the currency in the parts of Germany they occupied, in order to promote economic recovery.