Answer the following statements true (T) or false (F)

1. In the late 1990's, Schwinn Inc. closed all of its bicycle manufacturing plants in China and moved them to the United States.
2. The advent of foreign competition forced Kodak Inc. to go into bankruptcy and to cease operating as a producer of cameras and film.
3. In the United States, tariffs and quotas are commonly used as tools designed to restrict trade among the fifty states.
4. Critics maintain that U.S. trade policies have mainly benefited large corporations rather than the average American citizen.
5. The “Made in America” emblem printed on televisions sold by Element Electronics is intended to inform consumers of its commitment to create quality manufacturing jobs in the United States.
6. Workers sometimes face demands for wage reductions from their employers, which threaten to export jobs abroad if wage reductions are not accepted.


1. False
2. False
3. False
4. True
5. True
6. True

Business

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______________________________ is a process by which an organization pays for a purchase on the basis of the receipt of the goods

Fill in the blank(s) with correct word

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A $750 gain on the sale of an asset means that $750 in cash was received

Indicate whether the statement is true or false

Business

Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding Department: Units:Beginning Inventory: 25,000 units, 100% complete as to materials and 55% complete as to conversion.Units started and completed: 110,000.Units completed and transferred out: 135,000.Ending Inventory: 30,000 units, 100% complete as to materials and 30% complete as to conversion. Costs:Costs in beginning Work in Process - Direct Materials: $43,000.Costs in beginning Work in Process - Conversion: $48,850.Costs incurred in February - Direct Materials: $287,000.Costs incurred in February - Conversion: $599,150. Calculate the cost per equivalent unit of materials.

A. $1.74 B. $2.00 C. $2.36 D. $2.61 E. $2.05

Business

Mercer Corporation estimates that an investment of $650,000 would be necessary to produce and sell 60,000 units of a new product each year. Other costs associated with the new product would be:Variable costs (per unit):  Materials, labor, and overhead$12  Selling and administrative$3Fixed costs per year:  Manufacturing overhead$360,000  Selling and administrative$300,000The company requires a 25% return on the investment in all products. The company uses the absorption costing approach costing to pricing as described in the text.The markup percentage on the new product would be closest to: 

A. 12.5% B. 24.0% C. 59.5% D. 51.0%

Business