________ is responsible for capacity planning at the master production schedule level and
________ at the material requirements planning level:
I. Resource planning
II. Rough-cut capacity planning
III. Capacity requirements planning
A) I and III B) II and III
C) I and II D) none of the above
B
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A coal mine was acquired at a cost of $4,000,000 . No salvage value was expected and the estimated number of units available for production was 4,000,000 tons. During the first year, 440,000 tons of coal was mined and sold. The depletion expense for the first year was
a. $44,200. b. $440,000. c. $4,000,000. d. $4,400,000.
A journal entry with a debit to cash of $980, a debit to Sales Discounts of $20, and a credit to Accounts Receivable of $1,000 means that a customer has taken a 10% cash discount for early payment.
Answer the following statement true (T) or false (F)
On September 12, Ryan Company sold merchandise in the amount of $7000 to Johnson Company, with credit terms of 3/10, n/30. The cost of the items sold is $4600. Johnson uses the periodic inventory system and the net method of accounting for purchases. Johnson pays the invoice on September 18, and takes the appropriate discount. The journal entry that Johnson makes on September 18 is:
A.
| Accounts payable | 7000? | |
| Purchases discounts | 210? | |
| Cash | 6790? |
B.
| Cash | 6790? | |
| Purchases discounts | 210? | |
| Accounts payable | 7000? |
C.
| Accounts payable | 4600? | |
| Merchandise inventory | 138? | |
| Cash | 4462? |
D.
| Purchases | 6790? | |
| Cash | 6790? |
E.
| Accounts payable | 6790? | |
| Cash | 6790? |
When calculating multifactor productivity, we need to use ______.
a. a homogenous unit of measurement b. a heterogeneous unit of measurement c. a statistical unit of measurement d. a multivariate unit of measurement