On May 1, Cedar Inc purchases $100,000 of 10-year, Madison Corporation 6% bonds dated March 1 at 100 plus accrued interest. What entry would Cedar record when receiving its semiannual interest on September 1?


Cash 3,000
Interest Receivable ($100,000 × 6% × 2/12) 1,000
Interest Revenue ($100,000 × 6% × 4/12) 2,000

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The control unit uses special circuitry called a(n) _____, which synchronizes all tasks.

Fill in the blank(s) with the appropriate word(s).

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What are the elements of a direct mail offer? How can each be tested?

What will be an ideal response?

Business

In a novation, the delegator is discharged and the third party becomes directly bound upon his promise to the obligee

Indicate whether the statement is true or false

Business

Arca Incorporated makes a single product-a critical part used in commercial airline seats. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below:     Budgeted (Planned) Overhead:    Budgeted variable manufacturing overhead$38,700  Budgeted fixed manufacturing overhead 170,700  Total budgeted manufacturing overhead$209,400       Budgeted production (a) 20,000units Standard hours per unit (b) 1.50machine-hours Budgeted hours (a) × (b) 30,000machine-hours      Applying Overhead:    Actual production (a) 15,000units Standard hours per unit (b) 1.50machine-hours Standard hours allowed for the

actual production (a) × (b) 22,500machine-hours      Actual Overhead and Hours:    Actual variable manufacturing overhead$9,812  Actual fixed manufacturing overhead 185,700  Total actual manufacturing overhead$195,512  Actual hours 22,300machine-hours ?The fixed overhead budget variance is: A. $57,675 F B. $57,675 U C. $15,000 U D. $15,000 F

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