Which of the following would not be considered a product cost?

A) Direct material costs.
B) Factory supervisor's salary.
C) Direct labor costs.
D) Budget accountant's salary.
E) Manufacturing overhead costs.

Describe briefly the two components of emotional competence as presented by Daniel Goleman's popular books on emotional intelligence.

If manufacturing overhead is underapplied, then:

A) actual manufacturing overhead cost is less than estimated manufacturing overhead cost.
B) the amount of manufacturing overhead cost applied to Work in Process is less than the actual manufacturing overhead cost incurred.
C) the predetermined overhead rate is too high.
D) the Manufacturing Overhead account will have a credit balance at the end of the year.

Stocks of small companies have higher average returns than those of larger companies.

A firm that is able to use its inputs more efficiently as it increases production in the long run BEST demonstrates:

A) economies of scale.
B) diseconomies of scale.
C) labor-intensive production.
D) capital-intensive production.

How much money would be loaned out if there was no usury law?