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. During the early years of the Cold War, West Berlin was a geographical loophole through which thousands of East Germans fled to the democratic West. In response, the Communist East German authorities built a wall that totally encircled West Berlin.It was thrown up overnight, on 13 August 1961.he Berlin Wall was officially referred to as the Anti-Fascist Protection Rampart (German: Antifaschistischer Schutzwall) by GDR authorities, implying that the NATO countries and West Germany in particular were fascists by GDR propaganda.