The process time of a system is equivalent to the

A) process time of the bottleneck.
B) sum of all workstation times.
C) shortest workstation time.
D) mean workstation time.
E) median workstation time.

Recher Corporation's common stock has a par value of $3 per share and has been stable at a total value of $270,000 on the company's balance sheet for several years. The total stockholders' equity at the end of this year was $1,023,000 and at the beginning of the year was $1,010,000. Net income for the year was $17,500. Dividends on common stock during the year totaled $4,500. The market price of common stock at the end of the year was $3.76 per share.The company's dividend yield ratio is closest to: (Round your intermediate calculations to 2 decimal places.)

A) 1.7%
B) 17.1%
C) 1.3%
D) 26.3%

The major issue in inventory accounting is

A) determining whether to take inventory using cycle counts as opposed to counting all inventory only at the end of the year.
B) deciding whether to maintain records on a periodic or perpetual basis.
C) determining what goods to include in inventory.
D) choosing the method for allocating goods available for sale to ending inventory and cost of goods solD.

Mutual agency means

A) Creditors can apply their claims to partners' personal assets.
B) Partners are taxed on partnership withdrawals.
C) All partners must agree before the partnership can act.
D) The partnership has a limited life.
E) A partner can commit or bind the partnership in any contract within the scope of the partnership business.

________ occurs when a number of coworkers "gang up" on a particular employee.

If a state law requires employers to give employees one day off per week, an employee who works that one day may be entitled to overtime pay under federal law.