The National Tax Accountants Professional Association (TAPA) has recommended that its members charge a minimum of $25 per hour for completing tax forms. This recommendation is probably:

A) a per se price fixing violation of the Sherman Act.
B) not a violation of the Sherman Act, because it has been made by a professional association.
C) not a violation of the Sherman Act, because a fee is different from a price.
D) subject to the rule of reason.

Halpert Corporation has been in operation for one year. The only product they produce is a specific bicycle chain. They want to make sure they are effectively utilizing the machinery they use to create this product. Below is the information concerning the machine that produces the bicycle chain: Halpert's utilization rate for the week was:

A) 0.42
B) 0.75
C) 0.80
D) 0.85

Face-to-face communication is the preferred form of communication when promoting or firing an employee.

An investment adviser has decided to purchase gold, real estate, stocks, and bonds in equal amounts. This decision reflects which part of the investment process?

A) asset allocation
B) investment analysis
C) portfolio analysis
D) security selection

Changes in the quantity of finished goods inventory, caused by differences in the levels of sales and production, directly affect the amount of operating income reported under absorption costing.

Tasha has an almost-new economy car, but she wants a Ford Mustang because she thinks it would be exciting to own one. If she decides to purchase a sports car such as the Mustang, she will be primarily fulfilling a ________ need.

A) functional
B) postpurchase
C) safety
D) psychological
E) functional and psychological

Collaborative presentations require planning of physical aspects such as type of delivery, use of notes, and attire.