In the Garnet Company the beginning and ending balances in Land were $198000 and $240000 respectively. During the year land costing $50000 was sold for $50000 cash and land costing $92000 was purchased for cash. The entries in the reconciling columns of the worksheet will include a:

A) credit to Land $50000 and a debit to Sale of Land $50000 under investing activities.
B) debit to Land $92000 and a credit to Purchase of Land $92000 under financing activities.
C) net debit to Land $42000 and a credit to Purchase of Land $42000 under investing activities.
D) credit to Land $50000 and a debit to Sale of Land $50000 under financing activities.

Kesterson Corporation has provided the following information: If 4,000 units are produced, the total amount of manufacturing overhead cost is closest to:

A) $16,300
B) $25,600
C) $19,400
D) $13,200

Calculate the C_p and C_pk scores from the following information.
$$\begin{array}{lr}\text{ Upper tolerance limit }& 1.88\\ \text{ Lower tolerance limit }& 0.035\\ \text{ Mean (optional) }& 1.1\\ \text{ Standard deviation }& 0.35\end{array}$$