Rock co.'s financial statements had the following balances at december 31:
extraordinary gain $ 50,000
foreign currency translation gain 100,000
net income 400,000
unrealized gain on available-for-sale
equity securities 20,000
what amount should rock report as comprehensive income for the year ended december 31?

a. $570,000
b. $420,000
c. $400,000
d. $520,000

Garfield corporation is considering building a new plant in canada. it predicts sales at the new plant to be 50,000 units at $5.00/unit. below is a listing of estimated expenses. category total annual expenses % of annual expense that are fixed materials $50,000 10% labor $90,000 20% overhead $40,000 30% marketing/admin $20,000 50% a canadian firm was contracted to sell the product and will receive a commission of 10% of the sales price. no u.s. home office expenses will be allocated to the new facility. the contribution margin ratio for garfield corporation is

The smelting department of kiner company has the following production and cost data for november. production: beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november.

Which of these makes a student loan different from other types of loans