Because unions represent all members of a bargaining unit, whether or not they are members of the union, they often negotiate a union security agreement that covers issues such as compulsory membership provisions and dues collection.
Answer the following statement true (T) or false (F)
True
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Roki Inc uses the periodic inventory system. June 1 On hand, 50 units @ $15.00 each $ 750.00 5 Purchased 115 units @ $15.10 each 1,736.50 14 Purchased 75 units @ $15.20 each 1,140.00 Total cost of goods available for sale $3,626.50 30 On hand, 90 units If Roki uses the FIFO inventory method, the amount assigned to the June 30 inventory would be
a. $1,354.00 b. $1,590.42 c. $1,594.00 d. $1,366.50
Which kind of dividend is a return of the original investment by shareholders?
a. cash dividend b. stock dividend c. liquidating dividend d. scrip dividend
Freight-absorption pricing is used for ________
A) penetrating international markets B) generating customer buzz about new products C) holding on to increasingly competitive markets D) generating quick profits to offset input costs E) maintaining quality service records
Riener Hospital has an x-ray machine with a book value of $60,000 and a remaining useful life of three years. At the end of the three years the equipment will have a zero salvage value. The market value of the equipment is currently $32,000. Riener can purchase a new machine for $145,000 and receive $28,000 in return for trading in its old machine. The new machine will reduce variable manufacturing costs by $27,000 per year over the three-year life of the new machine. The total increase or decrease in net income by replacing the current machine with the new machine (ignoring the time value of money) is:
A. $22,000 decrease B. $22,000 increase C. $18,000 decrease D. $76,000 increase E. $52,000 increase