Amanager wants to determine the number of containers to use for incoming parts for a kanban system to be installed next month. the process will have a usage rate of 80 pieces per hour. because the process is new, the manager has assigned an inefficiency factor of .35. each container holds 45 pieces, and it takes an average of 75 minutes to complete a cycle. how many containers should be used? as as the system improves, will more or fewer containers be required? why?

Colorado rocky cookie company offers credit terms to its customers. at the end of 2018, accounts receivable totaled $715,000. the allowance method is used to account for uncollectible accounts. the allowance for uncollectible accounts had a credit balance of $50,000 at the beginning of 2018 and $30,000 in receivables were written off during the year as uncollectible. also, $3,000 in cash was received in december from a customer whose account previously had been written off. the company estimates bad debts by applying a percentage of 15% to accounts receivable at the end of the year. 1. prepare journal entries to record the write-off of receivables, the collection of $3,000 for previously written off receivables, and the year-end adjusting entry for bad debt expense.2. how would accounts receivable be shown in the 2018 year-end balance sheet?