Receipts from cash sales of $3,200 were recorded incorrectly in the cash receipts journal as $2,300. This item would be included on the bank reconciliation as a (n)

A) deduction from the balance per company's records
B) addition to the balance per bank statement
C) deduction from the balance per bank statement
D) addition to the balance per company's records

Baker's wages

A) Direct materials
B) Direct labor
C) Factory overhead
D) Nonmanufacturing cost
Challenging

In a Cost Analysis report in time-based activity-based costing, the time-driven activity rate for an activity is computed by dividing the minutes required of the resource per unit of activity by the cost per minute of the resource supplied.