question content area under a perpetual inventory system, the amount of each type of merchandise on hand is available in the a.inventory ledger b.purchase ledger c.customer's ledger d.creditor's ledger

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Answer 1

Under a perpetual inventory system, the amount of each type of merchandise on hand is available in the A) inventory ledger.

An inventory system (or stock machine) is the manner via that you tune your items throughout your entire delivery chain, from purchasing to manufacturing to stop income. It governs the way you method inventory control on your enterprise.

Stock refers to all of the objects, items, merchandise, and substances held through an enterprise for promotion in the market to earn an income. instance: If a newspaper vendor makes use of a vehicle to deliver newspapers to the customers, best the newspaper might be taken into consideration stock. The car will be handled as an asset.

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Related Questions

if a company wanted to import materials duty-free, for use in the production of their end items, and then export them to other countries, they would most likely utilize?

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If a company wanted to import materials duty-free, for use in the production of their end items, and then export them to other countries, they would most likely utilize foreign trade zone. Hence, option D is correct.

When activated, Foreign-Trade Zones (FTZs), which are controlled by U.S. Customs and Border Protection (CBP), are typically seen as being beyond CBP territory. They are the American equivalent of what are referred to as free-trade zones overseas, and are situated in or close to CBP ports of entry.

A physical, guarded enclave within the US known as a Foreign Trade Zone, or FTZ, is frequently situated in or close to a Port of Entry. Since an FTZ is not regarded to be part of US customs territory, goods stored there are not charged customs fees while they are there.

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well-educated americans do not experience wage drops because of undocumented immigrants. t or f

Answers

Answer:

T

Explanation:

our business teacher told us that it happens.

Hope it was correct :>

what are the three components of a firm's organizational structure? multiple select question. how an organization segments, targets and positions the formal division of the organization into subunits the accounting and financial systems that a company uses location of decision-making responsibilities within the organization the establishment of integrating mechanisms to coordinate the activity in the subunits

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Three elements make up structure: centralization, formalisation, and complexity. Talk about each of these elements. The degree of differentiation among organisational functions is referred to as complexity.

In what ways are you complex?

the quality of having many components and being challenging to comprehend or solve: a problem of enormous complexity. Complexities [plural] are characteristics of anything that make it challenging to comprehend or resolve: This problem is complicated in many different ways.

What is the importance of formalization?

Formalization leads to system stability, simplifies coordination and control. Employees know exactly what to do and how to do it. From a management perspective, it is certainly easier to manage a highly formalized system than an organization without any official rules.

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which company acts on behalf of more than 200 universities, bowls, and conferences to negotiate licensing agreements?

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Collegiate Licensing Company acts on behalf of more than 200 universities, bowls, and conferences to negotiate licensing agreements.

What is a licensing agreement?

A licensing agreement is a binding legal pact between licensee and indeed the licensor. According to a normal licensing deal, the licensor gives the licensee permission to make and sell items, be using the licensor's company brand names, or employ any patented technology.

The business Collegiate Licensing Company is an advertising and intellectual licensing firm. The company is offering brand management such as brand control systems and different licensing kinds, as well as product insurance such as patent registration, holographic branding, and employment standards compliance.

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What characteristics of the mixed economic system differ from the command economic system?

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The characteristics of economic systems, such as a mixed economy and command economy, include,

Government controlInterventionPlanners of economic operationsIndustrial ownership

The industries in a command economy are owned and controlled by government authorities. Moreover, the command economic system has less to zero intervention of private enterprises in the industries, as they are completely owned publicly.

Furthermore, the mixed economy, on the other hand, is an economy wherein the public and private enterprises share the roles and responsibilities of ownership and control of the economic functions.

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Body glove’s social media managers have been creating a series of lifestyle videos that highlight the benefits of physical fitness and yoga through its ""create happiness"" campaign. ________ allows customers to become subscribers to ensure they never miss a new posting.

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Body glove’s social media managers have been creating a series of lifestyle videos that highlight the benefits of physical fitness and yoga through its "create happiness" campaign. You-tube allows customers to become subscribers to ensure they never miss a new posting.

Social media managers are people that generally responsible for developing strategies to improve brand awareness and reputation. They do that by producing content, creating (as well as overseeing) social campaigns, engaging with online followers, and overall creating an active social media presence.

To achieve that, they use social media. The social media that use videos and allows customers to become a subscriber on their platform is You-tube.

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By placement in the composition of american progress, farmers are visually and thematically related to?

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which part of Yukinori's installation is closely connected to the origin of Japanese nationalism.

What drives student placement?

enhances your abilities in a variety of areas, such as time management, email and business communications, project work, and teamwork. gives you practice doing job applications and interviews, as well as the chance to land a job before going back to finish your final studies.

Why is placement crucial?

With the help of a professional placement, you can test out a position or industry to see if it's suited for you. You will get a taste of what a regular workday is like and learn about the chances for career advancement. Setting your professional aspirations involves taking a key step, which is a work placement.

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a small business notices they have been using about 40% more printer paper in the last 30 days compared to the previous 12 months. they ask you to investigate the matter. what/where will you check?

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In this small business, you have to check the event viewer.

Business:

Business refers the practice of making one's living or making money by producing or buying and selling products

Given,

Here we have a small business notices they have been using about 40% more printer paper in the last 30 days compared to the previous 12 months. they ask you to investigate the matter.

Here we need to find in which place we have to check.

While we looking into the given situation, we have identified that the paper usage in the last 30 days is increased comparatively higher than the last 12 months.

So, in order to analysis these usage you should check the event viewer to review in which purpose should used more paper.

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true or false: the aicpa audit health care guide provides optional recommendations for all types of health care organizations.

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Health care is the improvement of health via the prevention, diagnosis, treatment, amelioration or cure of disease, illness, injury, and other physical and mental impairments in people.

What are the three major types of health organizations?Healthcare organizations have three basic ownership forms: public, private non-profit, and for-profit. Public institutions provide health services to individuals under the support and/or direction of local, state, or federal government.Collect Data and Analyze Patient Outcomes. If you can't measure it, then you can't manage it. Set Goals and Commit to Ongoing Evaluation. Improve Access to Care. Focus on Patient Engagement. Connect and Collaborate With Other Organizations.Recommendation scenarios in the healthcare domain. HRS offer users various types of recommendations that help to improve their well-being. These systems also assist healthcare professionals in making more precise patient-oriented decisions.Interventions to increase access to health care services — like lowering costs, improving insurance coverage, and increasing use of telehealth — can help more people get the care they need.

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unlike the case of perfect competition, consumers in monopolistically competitive markets pay relatively higher prices, however, purchase products that are more closely suited to their tastes. true

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The statement that in  monopolistically competitive markets, consumers pay relatively higher prices for products that are more suited to their tastes is True.

What is a monopolistically competitive market ?

In a monopolistically competitive market, we find that the sellers might be many, but they don't sell products that are exactly the same. They will instead sell differentiated products which are more closely suited to the needs and tastes of the consumers buying them.

As a result of this differentiation, we find that consumers will have to pay relatively higher prices than a perfect competition where all the products are the same.

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Options for this question are :

True False

Answer: The answer is True

Explanation:

customers who tend to postpone all decisions, and who want the salesperson to make the decision for them, are characterized as:

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Customers who tend to postpone all decisions, and who want the salesperson to make the decision for them, are characterized as indecisive.

Why are customers indecisive?

A problematic personality feature known as indecisiveness is characterized by a broad inability to make decisions. When faced with several options, customers may become hesitant to make decisions. When faced with several options, customers may become hesitant to make decisions.

However, they eliminate a potential cause of uncertainty if the advisor initially only offers them one option. However, indecisive customers are those who frequently hesitate and put off making purchases even though they are interested in a good or service.

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in what ways is the transnational structure different from the traditional organizational structures? how will it work for mncs facing global pressures?

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The international business strategy makes sure that whatever is being marketed is in keeping with the regional language and culture.

A multinational organizational structure: what is it?You can often organize your company along a number of dimensions with a transnational organizational structure, including geographic, product, and functional levels. In other words, you succeed in integrating yourself into numerous product categories, geographic regions, or job roles.As opposed to the global strategy, which simply considers marketing their products to more foreign nations, these businesses are always conscious of the local language, customs, and culture. The international business strategy makes sure that whatever is being marketed is in keeping with the regional language and culture.      

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personal selling goals typically include finding prospects, determining their needs, persuading prospects to buy, and _______.

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Personal selling goals typically include finding prospects determining their needs persuading prospects to buy and keeping customers satisfied.

Face-to-face selling is paid face-to-face communication that attempts to inform customers and persuade them to purchase products in exchange situations. His three general goals for face-to-face selling are to find prospects, convince them to buy, and keep customers happy.

A good example of personal selling is at the perfume and cosmetics counters in department stores. Customers can get advice on how to use products and try different products. Products that are relatively expensive or have complex features are often sold directly. Face-to-face selling strategies involve meeting with customers for face-to-face interactions designed to inform them and persuade them to purchase.

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Is McDonalds an MNC or TNC?

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The American fast food chain McDonald's, which has 34,000 locations across 119 countries, is a significant TNC.

Headquarters for multinational firms are typically located in those nations. Then, in order to expand their business, they establish various branches in other nations. They are often established in developing nations for a number of reasons, including access to cheap labour, the availability of raw materials for industrial needs, and influence over the governments of those nations.

In a multinational corporation, decisions are made in the home country and should be implemented internationally in all of the subsidiaries. While in a TNC  transnational, decisions are made by specific multinational firms.

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jupiter corporation has 1.70 million shares outstanding and debt that leads to annual interest payments of $1.53 million. the corporate tax rate is 25%. calculate jupiter's earnings per share (eps) if earnings before interest and taxes ebit) is 4.59 million? answer:$

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With Interest payments of $1.53 million, the corporate tax rate is 25% and earnings before interest and taxes ebit) is 4.59 million jupiter's earnings per share (eps) is 1.53 * 0.25 =3825000. 4.59/ 3.82 = 1.2

The profit of a corporation is divided by the number of outstanding shares of its common stock to arrive at earnings per share (EPS). The resultant figure is used to gauge a company's profitability. It is typical for businesses to publish EPS that has been adjusted for unusual expenses and possible share dilution.

A company's net income is subtracted from any preferred dividends before being divided by the number of outstanding shares to arrive at its earnings per share (EPS). A company's profit for the period is equal to net income less preferred dividends, which is the amount of money left over in a reporting period after all cash and non-cash expenses are subtracted.

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if someone gets a tv for 200$ and marks it up 180% retail price is 600 what is the percent is the sale tax

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The percent is the sale tax = 14%

Given that,

The wholesale price = $200

The mark it up = 180%

The retail price = 600

Using the data above, the sales tax percentage is

But first, the following computations must be made:

Total price = $200 + 180% of 200

                  = $200 + $360

                  = $560

The difference in the amount is

= $600 - $560

= $ 40

So, the percent of the sale tax is

= $40 ÷ $560

= 14%

A tax that is paid to a governing body for the sale of particular products and services is known as a sales tax. Typically, laws let the merchant collect money from the customer at the time of purchase to cover the tax.

It is typically referred to as a usage tax when a tax on products or services is paid directly to a governing body by a customer. Many laws exclude some products and services from sales and use tax, including food, education, and medicine. A sales tax has a connection to the value-added tax (VAT) levied on products and services.

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mckenzie company can sell 20,000 pounds of product for $10 per pound. the company can also process this product further and sell it for $17 per pound at a cost of $110,000. should mckenzie sell product now or process it further and then sell it? what is the effect of the action?

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Mckenzie should Process further, the company will be better off by $30,000.

The price before processing the product = 20000 x 10

                                                                    = $200000

The price after processing the product = 20000 x 17

                                                                 = $340000

The difference between them = 340000 - 200000

                                                  = $140000

Cost of processing = $110000

Therefore, the company will be better off by 140000 - 110000 = $30000

The object being sold is referred to as a product. A service or an object both qualify as products. It could take on a physical, virtual, or cyber form. Every product has a cost associated with it, and each one has a price.

Profit describes the financial benefit realized when the revenue generated from a business activity exceeds the expenses, costs, and taxes involved in sustaining the activity in question.

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________ focuses on problem solving and performance improvement, or speed with excellence, of a well-defined project.

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Lean Six Sigma focuses on problem-solving and performance improvement, or speed with excellence, of a well-defined project.

problem fixing strategies are required in fixing the problems that we face ordinary. To clear up a selected problem, we have to apprehend the problem, devise a plan in order to be utilized in wearing out the hassle after which put into effect the answer.

problem-solving techniques discuss with the techniques that are utilized by an character in the fixing of problems. A man or woman may be faced with demanding situations at their administrative center or at domestic. to be able to solve such problems, it's essential to have a hassle-solving method in area.

firstly, one wishes to beneath the hassle. Then, one has to discover capacity answers to the trouble and the excellent answer out of the options could be selected. the chosen answer might then be carried out.

problem-solving strategies also are required in arithmetic. so one can clear up a selected arithmetic query, one desires to recognize the trouble first and find the answer to the trouble.

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What describes Accenture's approach to automation both internally as well as for clients in Brainly?

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Accenture's approach to automation uses creative and clever automation to boost productivity overall. Client help will be more involved and effective as a result. It will raise the standard and output of their internal activities.

It means a more interactive and efficient assistance to clients. It will improve their internal operations quality and productivity. It reduces manual work and employees would be allotted to creative fields. It increases performance and improve overall user experience. There are different ways that are often used to achieve a goal. Accenture's approach to automation is said to be human-centered. Accenture's my Wizard often helps their clients through their automation journey. They help by creating, implementing, and measure enterprise-wide automation strategies for their client.

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if the fed wanted to expand the money supply as part of an antirecession strategy, it could

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Fed buy $300,000 worth of bonds, if the

money multiplier is 3 and want to increase the money supply by $900,000. As the formula of the money multiplier is change in total money supply upon change in total monetary base.

The multiplier effect is a term used in

economics to describe the proportional

increase or decrease in final revenue that

occurs as a result of a capital injection or

withdrawal. In effect, it calculates the influence of a change in economic activity, such as investment or spending, on a company's total economic output.

Fed buy $300,000 worth of bonds, if the

money multiplier is 3 and want to increase the money supply by $900,000. As the formula of the money multiplier is change in total money supply upon change in total monetary base. Thus,

Fed buys $300,000 worth of bonds.

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Complete question: If the money multiplier is 3 and the Fed wants to increase the money supply by $900,000, it could Group of answer choices.

a college student is thinking about running an ice-cream truck over the summer. what would economists say is the student's main objective?

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Ice cream cones' price, The truck's price, How much gasoline costs, THE TOTAL COST WOULD INCLUDE ALL OF THESE.

.In economics, the cheapest way to create a specific quantity of product is called total cost (TC). The fixed cost of production, which is unaffected by the quantity of a good produced and includes inputs like buildings and machinery, possibly including sunk costs, and the variable cost, which varies with the quantity of a good produced and includes inputs like labor and raw materials, make up the total economic cost of production. In economics, the total opportunity cost of each manufacturing factor is accounted for as one of the fixed or variable costs in the total cost. The additional overall cost incurred by an additional unit of output is known as the marginal cost.

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according to the e-waste in south africa video case, what has resulted in a business opportunity for bolunga electronic waste company to provide recycling e-waste services?

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E-waste can be dangerous, is not biodegradable, and accumulates in the land, air, water, and other living things in the environment, which leads to a business opportunity for Bolunga Electronic Waste Company to provide recycling e-waste services.

When techniques like open-air burning and acid baths are used to recover precious elements from electronic components, toxic chemicals are discharged into the environment.

Recycling e-waste makes it possible to recover and reuse crucial components in the development of new goods, conserve energy, reduce carbon emissions, and safeguard the planet's finite natural resources.

Therefore, one of the key benefits of e-waste recycling for your business is that it keeps that hazardous chemical-filled equipment out of landfills.

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For most corporations, physical-distribution activities are usually the responsibility of the marketing department.
a. True
b. False

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" For most corporations, physical-distribution activities are usually the responsibility of the marketing department." This statement is True.

marketing is the pastime, set of establishments, and strategies for developing, communicating, turning in, and changing offerings which have fee for clients, clients, partners, and society at large. The 4 ps are a “advertising mix” made from four key factors—product, rate, region, and advertising—used while marketing a product or service. generally, agencies don't forget the four playstations when growing advertising plans and strategies to effectively market to their target audience. The importance of advertising on your business is that it makes the customers aware about your products or services, engages them, and facilitates them make the shopping for choice. moreover, an advertising and marketing plan, part of your marketing strategy allows in creating and keeping call for, relevance, reputation, opposition, etc.

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Joshua earned $60 for working h hours. Which expression represents how much he earned in 1 hour?.

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Joshua earned $60 for the hours he worked. The expression 60/h describes what he earned in one hour.

What time is considered working hours?

An 8-hour shift is a global standard that requires full-time employees to work 5 days a week every day, and according to the same standard results in a total work week of 40 hours.

The traditional American office hours are 9:00 a.m. to 5:00 p.m., Monday through Friday. This equates to eight hours five times a day for a total of 40 hours a week.

Is lunch included in working hours?

When you don't have to work, you should skip your lunch break. You should also skip the lunch break you want to do. Work hours do not include breaks, so do not count breaks during or between shifts.

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The success of an advertising program depends on how well the advertiser can identify its audience.
a. True
b. False

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It is true to say that the success of an advertising program depends on how well the advertiser can identify its audience. Option A is correct.

What is successful advertising?

Advertising aims to promote a company's product or service in the market, attracting and retaining potential consumers.

For this, it is necessary that the advertising communicates in an aligned way the characteristics of the product to the values and desires of the target public, generating the desire and the persuasion for the purchase to be carried out.

Therefore, the purpose of advertising is to increase brand value and positively influence the consumer's perception of the product or service, creating value, engagement and strengthening the relationship, inducing the customer to consume.

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Question you are considering investing in two different instruments. The first instrument will pay nothing for three years, but then it will pay $20,000 per year for four years. The second instrument will pay $20,000 for three years and $30,000 in the fourth year. All payments are made at year-end. If your required rate of return on these investments is 8 percent annually, what should you be willing to pay for: the first instrument? the second instrument (use the formula for a four-year annuity)?

Answers

(1) The price I'm willing to pay for the first instrument is $52,585, and the price for the second is $73593.

(2) If both are available, the second instrument is preferred.

            First             Second

           Instrument  Instrument

Year    Cashflows      DF(8%) DCF     Cashflows  DF(8%) DCF

1         0              0.9259     -         20000  0.9259    18,519

2         0              0.8573      -        20000  0.8573   17,147

3         0              0.7938       -       20000   0.7938   15,877

4      20000      0.7350       14,701    30000   0.7350    22,051

5      20000       0.6806 13,612    0            0.6806          -  

6      20000       0.6302 12,603    0            0.6302  -  

7      20000        0.5835  11,670    0            0.5835   -  

Value    52,585                              73,593

Based on the foregoing calculations, we can say that

(1) The first instrument's price that I'm willing to pay is $52,585, and the second instrument's price is $73593.

(2) The second instrument is preferred if both are offered in the market at the same price because it has a higher value than the first.

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question content area cost behavior refers to the manner in which a cost a.is estimated b.is used in setting sellin

Answers

The correct response is D. a cost changes as the related activity changes. Cost behaviour describes how a cost changes as an associated activity changes.

Children may find it challenging to switch activities. These circumstances can give rise to challenging behaviour. The best behaviour control technique for transitions is routine. Other methods for controlling behaviour include timing, making decisions, and being composed. When kids anticipate change, they are more likely to accept it. Therefore, one of the greatest methods to deal with activity variations that occur every day is to establish a predictable family routine. Every child's day includes varying levels of activity. Your youngster may transition from one item to another more easily if the timing is appropriate. The actual tasks that students must finish in order to finish the course and meet the learning objectives are known as learning activities. They may be necessary or optional for passing the course.

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Cost behavior refers to the manner in which

A. a cost is allocated to products

B. a cost is used in setting selling prices

C. a cost is estimated

D. a cost changes as the related activity changes

si international had a fcfe of $122.1m last year and has 12.43m shares outstanding. si's required return on equity is 11.3%, and wacc is 9.8%. if fcfe is expected to grow at 7.0% forever, the intrinsic value of si's shares is

Answers

If FFCE is expected to grow at 7.0% forever, the intrinsic value of si's shares is $375.379.

The present value of the Free cash flow to equity (FFCE) discounted at the cost of equity is what determines a share's intrinsic value.

Equity total value = FCFE (1+g)/ (r-g)

Equity total = 122.1 (1.07), /(0.113-0.07), = 3038.302326

Total Company Value / Shares = The Value Per Share.

= $3038.302326 / 12.43 units

= $244.43 for each unit

Net income, investments, working capital, and debt make up free cash flow to equity. The corporate income statement includes net income. The cash flows from investment component of the cash flow statement includes capital expenditures. Although it appears in the section titled "Cash flows from Operations," working capital is also included in the cash flow statement. Working capital is typically the difference between the business's most immediate assets and liabilities.

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In comparing bonds with notes, bonds are typically issued to a single lender while notes are issued to many lenders.a. trueb. false

Answers

In comparing bonds with notes, it is a false statement that bonds are typically issued to a single lender while notes are issued to many lenders.

What Is a Bond?

In finance, a bond means an instrument that represents a loan made by an investor to a borrower (typically for corporate or governmental). It could be thought of as I.O.U. between the lender and borrower that includes the details of the loan and its payments. Bonds are popularly used by companies, municipalities, states, and sovereign governments to finance projects and operations. The owners of bonds are debtholders, or creditors, of the issuer.

What does notes mean in finance?

In finance, a note refers to debt security obligating repayment of a loan, at a predetermined interest rate within a defined time frame. They are similar to bonds but typically have an earlier maturity date than other debt securities, such as bonds.

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According to the e-waste in south africa video case, what has resulted in a business opportunity for bolunga electronic waste company to provide recycling e-waste services?

Answers

The availability of changes in technology and e-waste has resulted in a business opportunity for Bolunga electronic waste company

Discarded electrical or electronic equipment is referred to as electronic trash. E-waste is another name for these used electronics that are intended for recycling through material recovery, refurbishment, reuse, resale, or disposal. The e-waste in South Africa video argument asserts that technological advancements have accelerated the end-of-life for electronic items.

The Bolunga electronic waste company now has the chance to offer services for the recycling of e-waste. Approximately three lakh tonnes of e-waste are produced annually in South Africa, with Gauteng being the country's economic hub and producing around 55% of that amount, according to the UN's Global e-waste monitor study.

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What are 3 of your short term goals? Andrew is going to drive from his house to City A without stopping. An equation that determines Andrew's distance from City A t hours after leaving his house is D=240-30 t. What is the slope of the equation and what is its interpretation in the context of the problem?The slope of the function is ____ which reveals to decrease the money supply using the reserve requirements, what would the fed typically do? the____is the common name for the monotreme that lays eggs in a nest and the is the common name for the monotreme that hatches eggs in a pouch. provided unskilled manual labor jobs related to the conservation and development of natural resources in rural lands. Public architecture in the form of pyramids, platforms, and plazas can be traced back about how far in South America: which line of research has generally demonstrated that the mass media don't tell people what to think as much as they tell people what to think about An archeologist discovered two artifacts buried beneath the ground. She found the first artifact at an elevation of meters and the second at an elevation of meters. What is the distance between these two elevations?. Who did Frederick Douglass give his Fourth of July speech to? time management and health reading quiz - question 4 results question 4 of 10: true or false: when starting out a career, you should always work at least two jobs so that you can accumulate money for investing and long-term growth. which phenomenon that goes unexplained by lewis structures is solved by applying molecular orbital theory? the american musical theatre, in 2016, seems to be heading for a decline due to its racy content.a. trueb. false Mnemonics are more useful when what you are studying is logical and organized than when the material lacks a pattern of its own.a. Trueb. False when may a principal use the right of avoidance to nullify, at his or her discretion, any contract the agent negotiated? multiple choice question. when the principal is sued by a third party because of the agent's negligence when the agent obtains and retains benefits acquired through the agency when the agent breaches his or her fiduciary duties when the agent illegally benefits from the agency agreement whats the climax to the book "Elizabeth I Red rose of the house of tudor" Directions: Four groups in Ms. Lee's science class each built a simple machine. The table shows the energy input and outputfor each machine during a trial. Use the table to answer any questions that follow.What happened to the energy not output by the machine?It was absorbed by the machine.It was destroyed by the machine.It was transformed into heat and lost to the atmosphere.It was transformed into light and lost to the atmosphere. A data display showing the number of children per household in the US is strongly skewed right. The mean. number of children per household is 3. What is a possible value for themedian? Check all that apply.O 0O 1O 2O 3O 4O 5 based on this timeline, how have the types of key issues addressed by the u.s. supreme court changed over time? devise a synthetic sequence for the synthesis of 2,2dibromobutane using the list of reagents available. select the best reagent for each step. when the lobes of two p orbitals are in the same phase and overlap side-by-side, the orbital that is formed has a _____ dissociation energy compared to the molecular orbital formed from the out-of-phase direct overlap of the two p orbitals.