The fact that the first massage Regina gives each day is better than the last massage demonstrates the ____ of services.
A. heterogeneity
B. customer contact aspect
C. intangibility
D. inseparability
E. perishability
Answer: A
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Deloria Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Assembly Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: FormingAssemblyMachine-hours 19,000 15,000Direct labor-hours 4,000 8,000Total fixed manufacturing overhead cost$129,200$77,600Variable manufacturing overhead per machine-hour$1.60 Variable manufacturing overhead per direct labor-hour $3.00During the current month the company started and finished Job T288. The following data were recorded for
this job:Job T288:FormingAssemblyMachine-hours 80 10Direct labor-hours 30 40Direct materials$730$380Direct labor cost$900$1,200The predetermined overhead rate for the Assembly Department is closest to: A. $5.35 per direct labor-hour B. $3.00 per direct labor-hour C. $9.70 per direct labor-hour D. $12.70 per direct labor-hour
Lincoln Corporation, a U.S. corporation, owns 50% of the stock of a controlled foreign corporation (CFC). At the beginning of the year, Lincoln's basis in its CFC stock was $100,000. The CFC's current year income was $1 million, $600,000 of which was subpart F income. The CFC paid no foreign income tax and distributed no dividends. What is Lincoln's tax basis in its CFC stock at the end of the taxable year?
A. $400,000 B. $300,000 C. $100,000 D. $0
The ending inventory of finished goods has a total cost of $9,000 and consists of 600 units. If the overhead applied to these goods is $3,000, and the overhead rate is 75% of direct labor, how much direct materials cost was incurred in producing these units?
A. $3,750. B. $6,000. C. $2,000. D. $4,000. E. $9,000.
Bernard (Bernie) Madoff used money from newer investors to pay off older investors. Which type of scam was Madoff running?
A. illegal lobbying B. insider trading C. salami slicing D. Ponzi scheme E. whistle-blowing