Equivalent units of production are always the same as the total number of physical units finished during the period.

In the context of changing structure of an organization, a(n) _____ is a liaison between groups with very different interests.

A) integrator
B) role incumbent
C) role sender
D) investigator

Jerome is the CEO of a magazine publishing company. He wants to provide benefits for his employees but would still like to control his company's costs. Ashley, the head of the HR department, suggests implementing a cafeteria-style plan. What would be the most likely benefit of Jerome doing so?

A) He will save time by using software packages to offer benefits packages.
B) He will avoid the cost of providing employees with benefits they don't value.
C) Having a non-standardized plan will make Jerome's company seem cutting-edge.
D) Employees of the company, including Jerome, will be given more vacation days.
E) Costs will be easy to estimate since all benefits options will be taken into consideration.

Alexio read SmartHome's ad in the local newspaper advertising a home communications system for $489. Alexio rushed to the store to buy the system only to be told by the salesperson that the ad was a misprint and the price should have been $849. Alexio gave the salesperson $489 plus sales tax and demanded the system.

A) The ad is a firm offer by the merchant, and the communication system must be sold for $489.
B) Alexio can successfully sue SmartHome for the difference if he buys the system for $849.
C) The store must accept the price stated in the ad, but only if Alexio has a copy of the ad with him.
D) Alexio is merely making an offer to SmartHome  to buy the communication system for $489 plus sales tax.

Tilting your retirement savings plan toward your later years should only be done by investors ________.

A) who are sufficiently risk averse
B) who are more tolerant of risk
C) who are unsure if their income growth will keep up with inflation
D) who want to retire early

The estimated total factory overhead cost and total machine hours for Department 40 for the current year are $250,000 and 56,250, respectively. During January, the first month of the current year, actual machine hours used totaled 5,100 and factory overhead cost incurred totaled $22,000.
(a)Determine the factory overhead rate based on machine hours.
(b)Prepare the journal entry to apply factory overhead to production in Department 40 for January.
(c)What is the balance of Factory Overhead-Department 40 at January 31?
(d)Does the balance of Factory Overhead-Department 40 at January 31 represent over- or underapplied factory overhead?​Round the factory overhead rate to the nearest cent.