Kansas company uses a standard cost accounting system. in 2020, the company produced 28,000 units. each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $12.00. normal capacity was 50,000 direct labor hours. during the year, 117,000 pounds of raw materials were purchased at $0.92 per pound. all materials purchased were used during the year.

Jake and janelle loved to prepare gourmet meals for friends and family. they started a business of preparing theme-type dinners for friends who were having parties. to generate even more interest in the business, janelle created on her website. she posted pictures of events, and close-ups of the food they served. she encouraged patrons and others to post reviews, comments, and favorite recipes, and to share their own party ideas. her promotion became a dialogue between buyers of her service and the business. interactive promotion infomercials product placement broadcast