Management of Wee Ones (WO), an operator of day-care facilities, wants the company's profit to be subdivided by center. The firm's accountant has provided the following data:

Budgeted Budgeted Actual Actual Direct Costs Direct Costs Center Revenue Revenue 336,000 425,000 561,000 $ $364,800 372,000 Downtown Irvine 588,000 516,800 465,000 H. Beach 756,000 714,000 638,400 713,000 $1,680,000 $1,700,000 $1,520,000 $1,550,000

Totals WO's advertising, which is handled by the home office, is not reflected in the preceding figures and amounted to $71,000. Assume that management used the allocation base that is most influenced by advertising effort and consistent with sound managerial accounting practices.

How much advertising would be allocated to the Irvine center?

Oakmont company has an opportunity to manufacture and sell a new product for a four-year period. the company’s discount rate is 18%. after careful study, oakmont estimated the following costs and revenues for the new product: cost of equipment needed $ 230,000 working capital needed $ 84,000 overhaul of the equipment in year two $ 9,000 salvage value of the equipment in four years $ 12,000 annual revenues and costs: sales revenues $ 400,000 variable expenses $ 195,000 fixed out-of-pocket operating costs $ 85,000 when the project concludes in four years the working capital will be released for investment elsewhere within the company. click here to view exhibit 12b-1 and exhibit 12b-2, to determine the appropriate discount factor(s) using tables.

Employees at a library check out books to patrons. books have an isbn and a name. the library sometimes has multiple copies of the same book. books have one or more authors. a patron is an individual who has an active (non-expired) library card. for each library card, we store the person's first and last names and their address. for each employee, we store their employee id, current salary, first and last name and their address. we also store the employee id of their current manager. each time we check out a book to a patron we need to store the date of the transaction, the employee who checked out the book to the patron, and the library card of the patron. some employees have library cards. if an employee patron turns in a book late, the fine that they pay is a percentage of their salary. some employees are authors who have library cards—they are allowed to check out as many books as they like.

Rats that received electric shocks were unlikely to develop ulcers if the