The Rockmart Construction Company delivers dirt and stone from local quarries to its construction sites. A new truck that was purchased for a cost of $117,000 at the beginning of the year was expected to deliver 200,000 tons over its useful life. The following is a breakdown of the tons delivered during the year to each construction site:

Construction sites A B C D
Tons delivered 2,000 3,500 4,000 1,500

How much truck cost should be allocated to Site D? (round to the nearest dollar)

A) $15,955

B) $878

C) $1,170

D) $2,048

E) None of the above

B-$878

Explanation:

The total cost of the truck $ 117,000 is allocated to Construction Site D on the basis of number of tons delivered to that Site.

The truck can deliver 200,000 tons over his expected useful life.

so the cost per ton is $117,000/200,000 = $0.585 per ton.

Number of tons delivered to Site D is 1,500 tons.

so the cost allocated to Site D is 1,500 tons × $0.585 = $878

explanation: doctrine of respondeat superior is a legal doctrine that is commonly used in tort. this principle makes an employer or principal legally responsible for the wrongful acts done by an employee or agent, if such acts occur within the scope of the employment or agency.

match each type of restriction with one of its effects.

a. land-use laws

b. labor laws

c. banking regulations

a. controlled development of towns and cities

b. protection of young workers

c. greater financial stability