When direct materials are issued from inventory to production under a job order costing system, an increase is recorded in the

A) Overhead account.
B) Work in Process Inventory account.
C) Materials Inventory account.
D) Finished Goods Inventory account.


B

B

Business

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Successful speakers work on making

A) an authentic connection with listeners. B) a note-perfect presentation. C) a strong use of the backchannel. D) tech-savvy presentations. E) the audience changes their mind about an issue.

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Deflorio Corporation's inventory at the end of Year 2 was $156,000 and its inventory at the end of Year 1 was $140,000. The company's total assets at the end of Year 2 were $1,416,000 and its total assets at the end of Year 1 were $1,390,000. Sales amounted to $1,320,000 in Year 2. The company's total asset turnover for Year 2 is closest to:

A. 1.06 B. 0.94 C. 5.38 D. 0.19

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Variable cost does not include:

A) raw materials and resources. B) staff and management salaries. C) material handling and freight. D) direct labor and packaging.

Business

Organizations pursuing a specialization strategy often try to develop a competitive advantage based on customer

A. intimidation. B. integrity. C. intimacy. D. integration. E. immolation.

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