Finished Goods Materials Beg. 120,000 960,000 Work in Process 160,000 3,760,000 720,000 1,200,000 FOH Applied1,920,000| Beg Beg 320,000 DM DL ? End 200,000 End ?? End 480,000 Factory Overhead Wages Payable COGS 72,000 1,440,000 1,840,000 ? 1,480,000 ? 22.000

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Market Efficiency

Market efficiency refers to the market's ability to provide investors with all available information about investment options for buying and selling securities. Market efficiency reflects the true value of securities without undervaluing or overvaluing them. When the quality and quantity of information increase, the market becomes more efficient, allowing it to reduce arbitrage and obtain higher market returns from investment. In a well-functioning market, everyone receives all information completely and immediately at no cost. It opens up a plethora of opportunities for investors to access various investment options.