In all pension plans, the accounting problems include all the following except determining the level of individual premiums. measuring the amount of pension obligation. disclosing the status and effects of the plan in the financial statements. allocating the cost of the plan to the proper periods.

Yard tools manufactures lawnmowers, weed-trimmers, and chainsaws. its sales mix and unit contribution margin are as follows. sales mix unit contribution margin lawnmowers 20 % $30 weed-trimmers 50 % $20 chainsaws 30 % $40 yard tools has fixed costs of $4,200,000. compute the number of units of each product that yard tools must sell in order to break even under this product mix.

Salge inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. all other fixed manufacturing overhead costs represent current cash flows. the direct labor budget indicates that 5,300 direct labor-hours will be required in september. the company recomputes its predetermined overhead rate every month. the predetermined overhead rate for september should be:

Richard is one of the leading college basketball players in the state of florida. he also maintains a good academic record. looking at his talent and potential, furman university offers to bear the expenses for his college education.