Derek, a cash basis, unmarried taxpayer, had $1,460 of state income tax withheld during 2019. also in 2019, derek paid $146 that was due when he filed his 2018 state income tax return and made estimated payments of $2,920 towards his 2019 state income tax liability. when derek files his 2019 federal income tax return in april 2020, he elects to take the standard deduction, which reduced his taxable income. as a result of overpaying his 2019 state income tax, derek receives a refund of $1,022 in 2020. how much of the $1,022 will derek include in his 2020 gross income?

Elliott company produces large quantities of a standardized product. the following information is available for its production activities for march. units costs beginning work in process inventory 2,500 beginning work in process inventory started 25,000 direct materials $ 3,725 ending work in process inventory 5,000 conversion 11,580 $ 15,305 status of ending work in process inventory direct materials added 185,750 materials—percent complete 100 % direct labor added 182,375 conversion—percent complete 30 % overhead applied (140% of direct labor) 255,325 total costs to account for $ 638,755 ending work in process inventory $ 62,530 prepare a process cost summary report for this company, showing costs charged to production, unit cost information, equivalent units of production, cost per eup, and its cost assignment and reconciliation. use the weighted-average method. (round "cost per eup" to 2 decimal places.)

Kenney co. uses process costing to account for the production of canned energy drinks. direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. equivalent units have been calculated to be 19,200 units for materials and 16,000 units for conversion costs. beginning inventory consisted of $11,200 in materials and $6,400 in conversion costs. april costs were $57,600 for materials and $64,000 for conversion costs. ending inventory still in process was 6,400 units (100% complete for materials, 50% for conversion). the total cost per unit using the weighted average method would be closest to:

Under t, the point (0,2) gets mapped to (3,0). t-1 (x,y) →