Beckner inc. is a job-order manufacturer. the company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. for the current year, estimated direct labor hours are 153,000 and estimated factory overhead is $1,208,700. the following information is for september. job x was completed during september, while job y was started but not finished. september 1, inventories: materials $ 26,000 work-in-process (all job x) 55,400 finished goods 107,600 materials purchases $ 177,000 direct materials requisitioned: job x $ 76,000 job y 70,000 direct labor hours: job x 9,000 job y 7,500 labor costs incurred: direct labor ($8.00 per hour) $ 132,000 indirect labor 56,000 factory supervisory salaries 13,100 rental costs: factory $ 11,300 administrative offices 5,200 total equipment depreciation costs: factory $ 12,400 administrative offices 4,800 indirect materials used $ 30,700 the underapplied or overapplied overhead for september is:

In a team environment, a coordinator is? a person with expert knowledge or skills in a particular area the team needs. a good listener who works to resolve social problems among teammates. a leader who team members focus on their tasks. a good networker who likes to explore new ideas and possiblities.

At a student café, there are equal numbers of two types of customers with the following values. the café owner cannot distinguish between the two types of students because many students without early classes arrive early anyway (i. e., she cannot price-discriminate). students with early classes students without early classes coffee 70 60 banana 51 101 the marginal cost of coffee is 10 and the marginal cost of a banana is 40. the café owner is considering three pricing strategies: 1. mixed bundling: price bundle of coffee and a banana for 161, or just a coffee for 70. 2. price separately: offer coffee at 60, price a banana at 101. 3. bundle only: coffee and a banana for 121. do not offer goods separately. assume that if the price of an item or bundle is no more than exactly equal to a student's willingness to pay, then the student will purchase the item or bundle. for simplicity, assume there is just one student with an early class, and one student without an early class. price strategy revenue from pricing strategy cost from pricing strategy profit from pricing strategy 1. mixed bundling $ $ $ 2. price separately $ $ $ 3. bundle only $ $ $ pricing strategy yields the highest profit for the café owner.

Agovernment receives a gift of cash and investments with a fair value of $200,000. the donor specified that the earnings from the gift must be used to beautify city-owned parks and the principal must be re-invested. the $200,000 gift should be accounted for in which of the following funds? a) general fund b) private-purpose trust fund c) agency fund d) permanent fund