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Reasons 1. Through an external point, a line may be drawn parallel to a given line. 2. A quadrilateral is a parallelogram if its opposite sides are parallel. 3. A diagonal divides a parallelogram into two congruent triangles. 4. The area of a parallelogram equals the product of the lengths of its base and altitude. 5. Substitution Postulate

14. The area of a trapezoid is equal to one-half the product of the length of the altitude and the sum of the lengths of the bases.



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Given: Trapezoid ABCD, altitude BE with length h, base AD with length b, base BC with length b . 1 To Prove: Area of ABCD 2h(b b ) Plan: When a diagonal is drawn, the trapezoid is divided into two triangles having common altitude h and bases b and b .

PROOF:





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Figure 10-1 Referring to the data in Figure 10-1, the cost of the 320 units on hand would be calculated as follows: 1. $6,100 divided by 700 units = $8.71 unit cost. 2. $8.71 multiplied by 320 units on hand = $2,787 ending inventory. The cost of goods sold is then calculated by subtracting the value of the ending inventory from the total value of the inventory available for sale ($6,100 $2,787 = $3,313). Because there were 700 units available for sale and 320 units on hand at the end of the period, the number of units sold was determined as 700 320 = 380 units.

Reasons 1. A straight line may be drawn between two points. 2. Through an external point, a line may be drawn perpendicular to a given line. 3. Parallel lines are everywhere equidistant. 4. The area of a triangle equals one-half the product of the lengths of its base and altitude. h 5. If equals are added to equals, the sums are equal.

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Given: Regular polygon ABCDE . . . having center O, apothem of length r, perimeter p 1 To Prove: Area of ABCDE . . . 2rp Plan: By joining each vertex to the center, congruent triangles are obtained, the sum of whose areas equals the area of the regular polygon.

PROOF:

Statements 1. Draw OA, OB, OC, OD , OE, . . . . 2. r is the altitude of each triangle formed. 3. Area of ^AOB ^BOC

Reasons 1. A straight line segment may be drawn between two points. 2. Apothems of a regular polygon are congruent. 3. The area of a triangle equals one-half the product of the length of its base and altitude.

The content, of course, is contained in the XML document, which will be used to generate the source tree and will be validated by the XML parser, but the quality of the content itself is left up to you. As is always the case in XML, the content is stored and accessed independently of any presentation markup. Extra attention paid to maintaining clean, clear XML content will pay o when the time comes to transform the document. Keep the content/presentation relationship as pure as possible, even though the temptation may be there to do otherwise. The layout can best be described as the way that the information is presented to the viewer or user agent, how the content is organized, as well as how the docu-

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The average cost method is best used by rms that buy large amounts of goods that are similar in nature and stored in a common place. Grain, gasoline, and coal are good examples of products that could logically be costed under weighted average. There are some limitations that should be noted in this valuation pro cedure. Unit cost cannot be related to any physical purchase and does not represent any price changes. In those industries that are greatly affected by price and style change, this method will not yield speci c cost deter mination. Also, the time needed to assemble the data is greater under this method then for FIFO or LIFO, if there are many purchases of a variety of different items bought.

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