post a response to this week's mini$-$case using the recommended memo format. Example Format is: $($TO: Kelly Anderson, Marketing ExecutiveFROM: Jonathon Fitzgerald, Market Research AssistantDATE: June $14,2007$SUBJECT: Fall Clothes Line PromotionMarket research and analysis show that the proposed advertising media for the new fall lines need to be reprioritized and changed. Findings from focus groups and surveys have made it apparent that we need to update our advertising efforts to align them with the styles and trends of young adults today. No longer are young adults interested in sitcoms as they watch reality televisions shows. Also, it has become increasingly important to use the internet as a tool to communicate with our target audience to show our dominance in the clothing industry.Internet AdvertisingXYZ Company needs to focus advertising on internet sites that appeal to young people. According to surveys, $72\%$ of our target market uses the internet for five hours or more per week. The following list shows in order of popularity the most frequented sites:$*$ Google$*$ Facebook$*$ Myspace$*$ EBay$*$ iTunesShifting our efforts from our other media sources such as radio and magazine to these popular internet sites will more effectively promote our product sales. Young adults are spending more and more time on the internet downloading music, communicating and researching for homework and less and less time reading paper magazines and listening to the radio. As the trend for cultural icons to go digital, so must our marketing plans.Television AdvertisingIt used to be common to advertise for our products on shows like Friendsand Seinfeld for our target audience, but even the face of television is changing. Young adults are tuning into reality television shows for their entertainment. Results from the focus group show that our target audience is most interested in shows like American Idol,$$The Apprentice, and America's Next Top Model. The only non$-$reality television show to be ranked in the top ten most commonly watched shows by males and females $18-25$ is Desperate Housewives. At Blue Incorporated, we need to focus our advertising budget on reality television shows and reduce the amount of advertising spent on other programs.By refocusing our advertising efforts of our new line of clothing we will be able to maximize the exposure of our product to our target market and therefore increase our sales. Tapping into the trends of young adults will help us gain market share and sales through effective advertising.Attachments: Focus Group Results, January$-$ May $2007$; Survey Findings, January $-$ April $2007$This is a sample memo; facts and statistics used are fictional.$)$

Question for Mini$-$case for Week $2$:Beach Front Foods Inc., a dynamic manufacturing company, recently made a strategic decision to enhance its production capabilities by acquiring state$-$of$-$the$-$art machinery from an overseas supplier. The new machinery is a substantial long$-$term asset that promises increased efficiency and production capacity.Challenges:Upon the arrival of the machinery, the company's controller, Sara Nagy, found herself grappling with recording the costs associated with this significant acquisition. She was particularly challenged with determining the initial cost of the machinery, including all relevant expenses such as shipping, import duties, and installation costs as follows:Purchase price of $$400,000,$ less $$20,000$ rebate.Paid shipping fees of $$30,500.$Paid customs$/$duty fees of $$85,000.$Paid $$20,400$ for the installation of the machinery.Paid $$10,000$ to train employees and supervisors to use the machinery.Furthermore, she was uncertain about the appropriate accounting treatment for depreciation, classification, and disclosure in financial statements.Please write a memo $($about three paragraphs$)$ to Sara$-$ be sure to address the issues outlined in the case and make specific recommendations.

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