A city with a 12/31 fiscal year-end requires that restaurants buy a license, renewable yearly. Proceeds of the license fees are intended to pay the salaries of inspectors in the health department. Licenses are issued for a fiscal year from October 1 to September 30. During 2014, cash collections related to licenses were as follows:

Licenses issued during 2013 for the 10/1/13-9/30/14 fiscal year $ 30

Licenses issued during 2014 for the 10/1/14-9/30/15 fiscal year $180

It is anticipated that during 2015 the amount collected on licenses for the 10/1/14-9/30/15 fiscal year will be $45. In September 2013 the amount collected related to 10/1/13-9/30/14 licenses was $144.

What amount should be recognized as revenue in the fund financial statements for the fiscal year ended 12/31/14?

a) $180. b) $183. c) $210. d) $225.

Accublade castings inc. casts blades for turbine engines. within the casting department, alloy is first melted in a crucible, then poured into molds to produce the castings. on may 1, there were 230 pounds of alloy in process, which were 60% complete as to conversion. the work in process balance for these 230 pounds was $32,844, determined as follows: exercises during may, the casting department was charged $350,000 for 2,500 pounds of alloy and $19,840 for direct labor. factory overhead is applied to the department at a rate of 150% of direct labor. the department transferred out 2,530 pounds of finished castings to the machining department. the may 31 inventory in process was 44% complete as to conversion. prepare the following may journal entries for the casting department: the materials charged to production the conversion costs charged to production the completed production transferred to the machining department determine the work in process"casting department may 31 balance.

(a) what was the opportunity cost of non-gm food for many buyers before 2008? (b) why did they prefer the alternative? (c) what was the opportunity cost in 2008? (d) why did it change?

What term is used to describe the outsourcing of logistics? a. shipper managed inventoryb. hollow logistics(smi)c. sub-logisticsd. e-logisticse. third-party logistics (3pl)