Apartial listing of costs incurred at archut corporation during september appears below: direct materials $ 113,000 utilities, factory $ 5,000 administrative salaries $ 81,000 indirect labor $ 25,000 sales commissions $ 48,000 depreciation of production equipment $ 20,000 depreciation of administrative equipment $ 30,000 direct labor $ 129,000 advertising $ 135,000 the total of the manufacturing overhead costs listed above for september is:

Yang corporation starts a foreign subsidiary on january 1 by investing 20,000 rand. yang owns all of the shares of the subsidiary’s common stock. the foreign subsidiary generates 40,000 rand of net income throughout the year and pays no dividends. the rand is the foreign subsidiary’s functional currency. currency exchange rates for 1 rand are as follows: lo 10-3 january $0.25 = 1 rand average for the 0.28 = 1 december 0.31 = 1 in preparing consolidated financial statements, what translation adjustment will yang report at the end of the current year? a. $400 positive (credit). b. $1,000 positive (credit). c. $1,400 positive (credit). d. $2,400 positive (credit). hoyle, joe ben; hoyle, joe ben. advanced accounting (page 513). mcgraw-hill higher education. kindle edition.