The unemployment rate in the U. S. never falls all the way to zero and rarely gets below 3%. In addition, unemployment is not distributed evenly across the U. S. population and is either be measured by demographics or other reasons. In 2007, the Bureau of Labor Statistics shared four reasons why Americans were unemployed: new entrants to unemployment; re-entrants to unemployment; job leavers; and job losers. Also shared were the durations of unemployment and percentages of people associated with those lengths of time. According to this data from 2007, which period of time had the largest group of unemployed individuals?
Length of Time Percentage
Under 5 Weeks 32.5%
5−14 Weeks 27.5%
15−26 Weeks 15.7%
Over 27 Weeks 27.4%
Select the correct answer below:
a) people who have been unemployed for under 5 weeks
b) people who have been unemployed from 5 to 14 weeks
c) people who have been unemployed from 15 to 26 weeks
d) people who have been unemployed for over 27 weeks

Benton company (bc), a calendar year entity, has one owner, who is in the 37% federal income tax bracket (any net capital gains or dividends would be taxed at a 20% rate). bc's gross income is $395,000, and its ordinary trade or business deductions are $245,000. ignore the standard deduction (or itemized deductions) and the deduction for qualified business income. if required, round computations to the nearest dollar. a. bc is operated as a proprietorship, and the owner withdraws $100,000 for personal use. bc's taxable income for the current year is $ , and the tax liability associated with the income from the sole proprietorship is $ . b. bc is operated as a c corporation, pays out $100,000 as salary, and pays no dividends to its shareholder. bc's taxable income for the current year is $ , and bc's tax liability is $ . the shareholder's tax liability is $ . c. bc is operated as a c corporation and pays out no salary or dividends to its shareholder. bc's taxable income for the current year is $ , and bc's tax liability is $ . d. bc is operated as a c corporation, pays out $100,000 as salary, and pays out the remainder of its earnings as dividends. bc's taxable income for the current year is $ , and bc's tax liability is $ .

The production manager of rordan corporation has submitted the following quarterly production forecast for the upcoming fiscal year: 1st quarter 2nd quarter 3rd quarter 4th quarter units to be produced 10,800 8,500 7,100 11,200 each unit requires 0.25 direct labor-hours, and direct laborers are paid $20.00 per hour. required: 1. prepare the company’s direct labor budget for the upcoming fiscal year. assume that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced. 2. prepare the company’s direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is not adjusted each quarter. instead, assume that the company’s direct labor workforce consists of permanent employees who are guaranteed to be paid for at least 2,500 hours of work each quarter. if the number of required direct labor-hours is less than this number, the workers are paid for 2,500 hours anyway. any hours worked in excess of 2,500 hours in a quarter are paid at the rate of 1.5 times the normal hourly rate for direct labor.

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