A company has provided the following data from its activity-based costing system related to fixed manufacturing overhead: Activity cost pool Total cost Practical capacity of activity Assembly $65,000 55,000 machine hours Processing $76,000 2,500 orders Inspection $55,000 2,200 inspection hours The company makes 40 units of Product X a year, requiring a total of 690 machine-hours, 40 orders, and 10 inspection-hours per year. The product's direct materials cost is $45 per unit and its direct labor cost is $35 per unit. In the most recent year, 40,000 total machine hours were actually used for the assembly activity. Under the activity-based costing system, the total cost of "unused capacity" related to the assembly activity for the most recent year is closest to: Group of answer choices $15,000.00 $18,980.34 $16,543.49 $17,727.27 $24,375.00

In year 1, the bennetts' 25-year-old daughter, jane, is a full-time student at an out-of-state university but she plans to return home after the school year ends. in previous years, jane has never worked and her parents have always been able to claim her as a dependent. in year 1, a kind neighbor offers to pay for all of jane's educational and living expenses. which of the following statements is most accurate regarding whether jane's parents would be allowed to claim an exemption for jane in year 1 assuming the neighbor pays for all of jane's support? a.no, jane must include her neighbor's gift as income and thus fails the gross income test for a qualifying relative.b.yes, because she is a full-time student and does not provide more than half of her own support, jane is considered her parent's qualifying child.c.no, jane is too old to be considered a qualifying child and fails the support test of a qualifying relative.d.yes, because she is a student, her absence is considered as "temporary." consequently she meets the residence test and is a considered a qualifying child of the bennetts.