Martinez products manufactures a line of desk chairs. martinez's production operations are divided into two departments - department 1 and department 2. the company uses a process costing system. martinez incurred the following costs during the year to produce 25,700 chairs: department 1 $863,500 department 2 $287,000if martinez sells 22,600 chairs during the year, what will be the cost per chair produced? (round your answer to two decimal places.) $50.91 $33.60 $38.21 $44.77

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In early january, burger mania acquired 100% of the common stock of the crispy taco restaurant chain. the purchase price allocation included the following items: $4 million, patent; $3 million, trademark considered to have an indefinite useful life; and $5 million, goodwill. burger mania's policy is to amortize intangible assets with finite useful lives using the straight-line method, no residual value, and a five-year service life. what is the total amount of amortization expense that would appear in burger mania's income statement for the first year ended december 31 related to these items?