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.
The Berlin Wall fell because the will of the people, the spirit of freedom, didnât give up. Liberty, the cry of every human heart, triumphed. Elections throughout Eastern and Baltic Soviet blocs booted the communist party from power. Within two years the Soviet Union dissolved. The Cold War that began in Berlin after World War II had finally ended. The fall of the wall was something to celebrate 22 years ago and certainly something to cheer about in remembrance today.