Which of the following statements is not true? a. a production process always has at least one bottleneck. b. the bottleneck determines the lowest possible cycle time. c. a bottleneck task is the longest task in a process. d. it might be possible to split a bottleneck task into two smaller non-bottleneck tasks. e. a perfectly balanced line has no bottlenecks.

On january 15, the end of the first biweekly pay period of the year, north company’s payroll register showed that its employees earned $32,000 of sales salaries. withholdings from the employees’ salaries include fica social security taxes at the rate of 6.2%, fica medicare taxes at the rate of 1.45%, $3,000 of federal income taxes, $772 of medical insurance deductions, and $260 of union dues. no employee earned > $7,000 in this first period. prepare the journal entry to record north company’s january 15 (employee) payroll expenses and liabilities.