Which of the following pieces of information is NOT contained in an MRP secondary report?
A. Cost.
B. Inventory levels.
C. Schedule attainment.
D. Planned order releases.
D. Planned order releases.
Explanation:
Planned order releases are contained in primary reports, not secondary reports.
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Sand engaged in operations at the start of 2018 and reported $550,000 in pre-tax book income for the year. Tax depreciation for Sand exceeded book depreciation by $50,000. The tax rate for 2018 was 30%, and Congress had enacted a tax rate of 20% for the years after 2018.The journal entry to record the taxes for Sand Company at December 31, 2018 would be:
A.
| DR | Income tax expense | 160,000 |
| CR | Deferred tax liability | 10,000 |
| CR | Income tax payable | 150,000 |
B.
| DR | Income tax expense | 170,000 |
| CR | Deferred tax liability | 10,000 |
| CR | Income tax payable | 160,000 |
C.
| DR | Income tax expense | 160,000 |
| CR | Cash | 160,000 |
D.
| DR | Income tax expense | 150,000 |
| CR | Cash | 150,000 |
The Fixed Asset System is similar to the expenditure cycle except
a. fixed asset transactions are non-routine and require special authorization and controls b. fixed assets are capitalized, not expensed c. both a and b d. none of the above
If fixed costs are $400,000, the unit selling price is $25, and the unit variable costs are $15, what is the break-even sales (units) if the variable costs are increased by $2?
A) 50,000 units B) 30,770 units C) 40,000 units D) 26,667 units
______ is (are) a collective phenomenon that is about elements of our mental programming that we share with others in a society.
A. Beliefs B. Attitudes C. Culture D. Values