12. Two masons are preparing to work on a rolling scaffolding system. Mason A says that since the scaffolding is greater than six ft high, it must have guardrails and toe boards. Mason B says that the guardrails must be 42" from the walking surface of the scaffolding and be able to withstand 200 lb of Impact.
Which mason is correct?
A. Only Mason A is correct.
• B. Only Mason B is correct.
• C. Neither Mason A nor Mason B is correct.
• D. Both Mason A and Mason B are correct.

Frost corporation incurred the following transactions during its first year of operations. (assume all transactions involve cash.) 1) acquired $1,900 of capital from the owners. 2) purchased $435 of direct raw materials. 3) used $290 of these direct raw materials in the production process. 4) paid production workers $490 cash. 5) paid $290 for manufacturing overhead (applied and actual overhead are the same). 6) started and completed 250 units of inventory. 7) sold 140 units at a price of $6 each. 8) paid $130 for selling and administrative expenses. the amount of raw material inventory on the balance sheet at the end of the accounting period would be: