Một doanh nghiệp sản xuất có tổng chi phí sản xuất dở dang đầu kỳ là 12 trđ. Chi phí phát sinh trong kỳ bao gồm: Chi phí nguyên vật liệu trực tiếp: 50 trđ; tiền lương phải trả cho công nhân trực tiếp sản xuất: 30 trđ (chưa bao gồm các khoản trích theo lương); tổng chi phí sản xuất chung phát sinh trong kỳ: 15đ.. Chi phí sản xuất dở dang cuối kỳ 10 trđ. Thành phầm nhập kho 300 sp. Gía thành sản phẩm?

Apractitioner is engaged to prepare a client's federal income tax return for 2017 and 2018. the practitioner files the 2017 return on the client's behalf and provided copies of the 2017 return and all related documents to the client. after the 2018 return is prepared, the client disputes the fees for the 2018 tax engagement, terminates the relationship, and requests all tax returns and related records. the client has not yet paid for preparation of the 2018 return. under irs circular 230, which records must the practitioner return to the client? a.) notes the practitioner took when meeting with the client about the 2017 and 2018 tax returns. b.) the engagement letter executed by the client for preparation of the 2018 federal income tax return. c.) an appraisal the practitioner prepared in connection with the 2017 federal income tax return. d.) schedules the practitioner prepared, which the client needs to file in its 2018 federal income tax return.