Which of the following is true if dividend policy is irrelevant?
A) The information effect exists. B) Tax deferral on capital gains exists.
C) The clientele effect exists. D) Perfect capital markets exist.
D
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Pona, Inc. has a defined benefit pension plan for its employees. The plan assets and projected benefit obligation at the beginning of the year were $608,000. The accumulated benefit obligation at the beginning of the year was $456,000. The expected return on plan assets was 8% while the actual return was 9%. The service cost for the year was $130,841. The actuarially assumed discount rate was 7% and amortization of prior service costs was $17,750.The interest cost for the year is:
A. $41,040. B. $42,560. C. $31,920. D. $36,480.
If the experimental design called for the respondents to be randomly assigned to one of three experimental groups and for one of three versions of a test commercial to be randomly administered to each group, this design would be using ________
A) design control B) statistical control C) randomization D) matching
Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,500 of direct materials and used $4,000 of direct labor. The job was not finished by the end of September, but needed an additional $3,000 of direct materials and additional direct labor of $6,500 to finish the job in October. The company applies overhead at the end of each month at a rate of 200% of the direct labor cost incurred. What is the balance in the Work in Process account at the end of September relative to Job A3B?
A. $11,500 B. $9,500 C. $14,500 D. $6,500 E. $5,500
A veteran teacher was told by a school superintendent that he would recommend that the school district not renew her contract at the end of the school year. Rather than contest the recommendation, the school teacher retired. What is the best assessment of this situation?
a. the employee has suffered discrimination b. the employee has suffered a constructive discharge c. the employee has quit d. none of these