Nature of Business Activity
a) The fashion magazine is probable to contain text and coloured photos which bring in outlying greater value to the consumer than 100 pages of paper.
b) A photo of a well-known celebrity on its own is not exclusive. A signed photo with the celebrity's autograph is much more desirable and special and hence adds more value.
c) A laptop computer is made up of plastics and metals, which would be of modest value to anyone. However, the finished product itself will be of much superior use to the consumer and hence put in value.