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).
What are thyroid nodules and swellings? A swelling in the neck due to an enlarged thyroid gland is called a goitre. Nodules are lumps in the thyroid gland. Most are harmless but you should arrange an appointment with your doctor as soon as you find a lump or swelling.