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.
Berlin Wallâs fall marked the end of the Cold War for the American public. By Andrew Kohut 1 comment. People gather near a part of the Berlin Wall that has been broken down after the communist German Democratic Republicâs (GDR) decision to open borders between East and West Berlin, circa November 1989.(Photo by Carol Guzy/The Washington Post/Getty Images).he fall of the Wall only improved the American view of Gorbachev. His favorable rating in the U.S. jumped from 40% in 1987 to 77% in the days following the end of divided Berlin, based on surveys by Gallup/Times Mirror and Gallup, respectively.