By convention, what is the top level in a product structure?
A) level 0
B) level 1
C) level T
D) level 10
E) level 100
A
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On January 1, a company issued and sold a $410,000, 4%, 10-year bond payable, and received proceeds of $405,000. Interest is payable each June 30 and December 31. The company uses the straight-line method to amortize the discount. The carrying value of the bonds immediately after the second interest payment is:
A. $404,750. B. $405,250. C. $410,000. D. $409,750. E. $405,500.
San Juan Minerals (SJM) has two service departments and two operating departments. Operating data for these departments for last year are as follows: Service DepartmentsOperating Departments MaintenanceCafeteriaMiningProcessingDepartmental costs$48,000$45,000$70,000$130,000Machine hours 2,000 1,000 11,000 9,000Number of employees 40 30 400 360 Costs of the Maintenance Department are allocated on the basis of machine hours. Cafeteria costs are allocated on the basis of number of employees. SJM does not distinguish between variable and fixed overhead costs. Assume that SJM uses the step-down method to allocate service department costs, starting with Maintenance. The total overhead allocated from Maintenance to Mining would be closest to:
A. $22,957 B. $25,143 C. $16,800 D. $51,150
The labor movement is aggressively lobbying for the enactment of the ________________________ which would help to remedy the perceived deficiencies in the NLRB through changes to the certification election process, increases in penalties for NLRA violations, and a provision for final and binding arbitration in disputes over first contracts.
Fill in the blank(s) with the appropriate word(s).
The equity of Autumn Company is $160,000 and the total liabilities are $50,000. The total assets are ________
A) $320,000 B) $100,000 C) $110,000 D) $210,000