The following information is provided by Widget Company: WIP Inventory, January 1 0 units Units started 22,000 units Units completed and transferred out 9,000 units WIP Inventory, December 31 13,000 units Direct materials $ 27 comma 100 Direct labor $ 13 comma 300 Manufacturing Overhead $ 11 comma 600 The units were 80% complete for materials and 30% complete for conversion costs. How much are the total costs to be accounted for during the year?

Bonds often pay a coupon twice a year. for the valuation of bonds that make semiannual payments, the number of periods doubles, whereas the amount of cash flow decreases by half. using the values of cash flows and number of periods, the valuation model is adjusted accordingly. assume that a $1,000,000 par value, semiannual coupon us treasury note with three years to maturity has a coupon rate of 3%. the yield to maturity (ytm) of the bond is 7.70%. using this information and ignoring the other costs involved, calculate the value of the treasury note: