Acompany uses a process costing system. its assembly department's beginning inventory consisted of 30,000 units, 75% complete with respect to direct labor and overhead. the direct labor beginning inventory costs were $9,000. the department completed and transferred out 127,500 units this period. the ending inventory consists of 20,000 units that are 25% complete with respect to direct labor and overhead. all direct materials are added at the beginning of the process. the department incurred direct labor costs of $24,000 and overhead costs of $32,000 for the period. assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is:

Interest is credited to a fixed annuity no lower than the variable contract rate contract guaranteed rate current rate of inflation prime rate

White truffles are a very prized and rare edible fungus that grow naturally in the countryside near alba, italy. suppose that it costs $200 per day to search for white truffles. on an average day, the total number of white truffles (t) found in alba is t = 20x − x 2 , where x is the number of people searching for white truffles on that day. white truffles can be sold for $100 each. if there is no regulation, how many more people will be searching for white truffles than the socially optimal number?

1. alwaysrain irrigation, inc. would like to determine capacity requirements for the next four years. currently, two production lines are in place for making bronze and plastic sprinklers. three types of sprinklers are available in both bronze and plastic: 90-degree nozzle sprinklers, 180-degree nozzle sprinklers, and 360-degree nozzle sprinklers. management has forecast demand for the next four years as follows: both production lines can produce all the different types of nozzles. the bronze machines needed for the bronze sprinklers require two operators and can produce up to 12,000 sprinklers. the plastic injection molding machine needed for the plastic sprinklers requires four operators and can produce up to 200,000 sprinklers. three bronze machines and only one injection molding machine are available. what are the capacity requirements for the next four years? (assume that there is no learning.)