In which of the following examples is the ORDERS table used as a column qualifier?
a. o.order#
b. orders.order#
c. order#.o
d. order#.orders
b
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On July 1, 20X8, Pair Logic Corporation acquires 75 percent of Systems Inc. common stock for its underlying book value. At the time of acquisition, the fair value of the noncontrolling interest is equal to its proportionate share of book value of Systems. On January 1, 20X8 Systems reported common stock of $100,000 and retained earnings of $130,000. For the year 20X8, Systems reports the following items: BeforeCombination(January 1 toJune 30)AfterCombination(July 1 toDecember 31)Sales$150,000 $160,000 Cost of Goods Sold 90,000 93,000 Depreciation Expense 20,000 20,000 Other Expenses 15,000 17,000 Net Income 25,000 30,000 Dividends 15,000 18,000 Pair Logic uses the equity method in accounting for this investment.Based on the preceding information, what is the
book value of shares acquired by Pair Logic on July 1, 20X8? A. $230,000 B. $240,000 C. $191,250 D. $180,000
Coates Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $249,000, variable manufacturing overhead of $3.80 per machine-hour, and 30,000 machine-hours. The company has provided the following data concerning Job X784 which was recently completed: Number of units in the job 50Total machine-hours 250Direct materials$470Direct labor cost$5,500If the company marks up its unit product costs by 30% then the selling price for a unit in Job X784 is closest to: (Round your intermediate calculations to 2 decimal places.)
A. $155.22 B. $53.97 C. $253.87 D. $233.87
Suppose that Garrison Distributing has been told that it cannot carry the beers made by Anheuser-Busch because it also carries the products of the competitor, Miller Brewing. Garrison is then told that it must drop the Miller brands in order to carry the Anheuser-Busch products. If this were true, Anheuser-Busch would be engaging in which of the following channel management practices?
A. Exclusive dealing B. Multichannel distribution C. Tying contacts D. Refusal to deal E. Restricted sales territories
To be investment grade, a company has to have a credit rating of
A. AA or better B. A or better C. BBB or better D. BB or better