A premium on common stock:

A. Represents capital gain on sale of stock.
B. Occurs when a corporation sells its stock for more than par or stated value.
C. Is prohibited in most states.
D. Represents profit from issuing stock.
E. Is the difference between par value and issue price when the amount paid is below par.


Answer: B

Business

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Oak Valley Company, a custom cabinet manufacturing company, is setting standard costs for one of its products. The main material is cedar wood, sold by the square foot. The current cost of cedar wood is $6.00 per square foot from the supplier. Delivery costs are $0.20 per square foot. Carpenters' wages are $20.00 per hour. Payroll costs are $4.00 per hour, and benefits are $5.00 per hour. How much is the direct materials standard cost per square foot?

A) $11.20 B) $10.20 C) $6.20 D) $6.00

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