Todd buys a fruit-based drink every afternoon. He either buys a Relish apple juice or an orange drink made by Joy Fruit Juices. He will not consider any other brand or type of soft drink because the two drinks make up his
A. subliminal choices.
B. brand attribution list.
C. latent set.
D. evoked set.
E. natural selection list.
Answer: D
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A corporation issues for cash $2,000,000 of 8%, 15-year bonds, interest payable annually, at a time when the market rate of interest is 7%. The straight-line method is adopted for the amortization of bond discount or premium. Which of the following statements is true?
A) The carrying amount increases from its amount at issuance date to $2,000,000 at maturity. B) The carrying amount decreases from its amount at issuance date to $2,000,000 at maturity. C) The amount of annual interest paid to bondholders increases over the 15-year life of the bonds. D) The amount of annual interest expense decreases as the bonds approach maturity.
On the second day of the meeting, Isabella believes that she has been making progress in working well with her Beijing customer, yet she still feels that communication should flow more smoothly
Getting the machine running smoothly is so important that Ken Chiu, the CEO, enters the meeting. Isabella thinks, "Wow, this is big. The CEO is going to sit in on the meeting." Chiu, a man apparently in his late 70s or early 80s enters the room. Isabella might best take the following approach: A) Bow just slightly and say, "Mr. Chui, I am the American representative, and I am so honored that you would attend our meeting." B) Raise her right hand in a high-five gesture and say, "Hi, Ken, how's it going?" C) With a smile on her face, say "Hi there Mr. CEO. In America you would have been retired long ago." D) Extend her hand to shake Chiu's hand and say, "I will be happy to work with you, but please note that I am not a secretary."
In the research process, the document that describes the proposed actions for responding to the research results is called ________
a. perceptual mapping b. competitive positioning c. the marketing plan d. the targeted plan
Samples Corporation manufactures one product. It does not maintain any beginning or ending Work in Process inventories. The company uses a standard cost system in which inventories are recorded at their standard costs and any variances are closed directly to Cost of Goods Sold. There is no variable manufacturing overhead.The standard cost card for the company's only product is as follows: InputsStandard Quantityor HoursStandard Price or RateStandard CostDirect materials1.4liters$8.50per liter$11.90Direct labor0.80hours$18.00per hour 14.40Fixed manufacturing overhead0.80hours$7.00per hour 5.60Total standard cost per unit $ 31.90The standard fixed manufacturing overhead rate was based on budgeted fixed manufacturing overhead of $140,000 and budgeted activity of 20,000
hours.During the year, the company completed the following transactions:a. Purchased 49,500 liters of raw material at a price of $8.00 per liter. The materials price variance was $24,750 F. b. Used 45,820 liters of the raw material to produce 32,800 units of work in process. The materials quantity variance was $850 F. c. Assigned direct labor costs to work in process. The direct labor workers (who were paid in cash) worked 28,440 hours at an average cost of $17.00 per hour. The direct labor rate variance was $28,440 F. The labor efficiency variance was $39,600 U. d. Applied fixed overhead to the 32,800 units in work in process inventory using the predetermined overhead rate multiplied by the number of direct labor-hours allowed. Actual fixed overhead costs for the year were $154,700. Of this total, $83,700 related to items such as insurance, utilities, and indirect labor salaries that were all paid in cash and $71,000 related to depreciation of manufacturing equipment. The fixed manufacturing overhead budget variance was $14,700 U. The fixed manufacturing overhead volume variance was $43,680 F. e. Completed and transferred 32,800 units from work in process to finished goods. f. Sold (for cash) 32,000 units to customers at a price of $38.20 per unit. g. Transferred the standard cost associated with the 32,000 units sold from finished goods to cost of goods sold. h. Paid $133,000 of selling and administrative expenses. i. Closed all standard cost variances to cost of goods sold. To answer the following questions, it would be advisable to record transactions a through i in the worksheet below. This worksheet is similar to the worksheets in your text except that it has been split into two parts to fit on the page. PP&E (net) stands for Property, Plant, and Equipment net of depreciation.?CashRaw MaterialsWork in ProcessFinished GoodsPP&E (net)=Materials Price VarianceMaterials Quantity Variance1/1$1,060,000$22,610$0$89,320$508,000=$0$0a.?????=??b.?????=??c.?????=??d.?????=??e.?????=??f.?????=??g.?????=??h.?????=??i. ? ? = ? 12/31 ? ? = ? ?Labor Rate VarianceLabor Efficiency VarianceFOH Budget VarianceFOH Volume VarianceRetained Earnings1/1$0$0$0$0$1,679,930a.?????b.?????c.?????d.?????e.?????f.?????g.?????h.?????i. ? 12/31 ? The adjusted Cost of Goods Sold after closing all of the variances to Cost of Goods Sold will be closest to: A. $1,020,800 B. $1,064,220 C. $1,265,820 D. $977,380