Beckingham sports is an american sporting goods company. based on a $400,000 market study and a $600,000 feasibility opinion concluded last year, beckingham believe it can increase its annual operating cash flow by $3,000,000 by opening new overseas locations. in preparation for the expansion, the firm spent $2,000,000 to purchase land for a new factory. however, they just received an offer of $3,000,000 for the land purchased for the new factory. beckingham is now ready to make a final decision on the international expansion. of the outlays mentioned, which are relevant for capital budgeting purposes?
$400,000 for the market study
$600,000 for the consulting
$2,000,000 to purchase the new land
$3,000,000 of the offer price of the land.
none of the above

The following cost data relate to the manufacturing activities of chang company during the just completed year: manufacturing overhead costs incurred: indirect materials $ 15,800 indirect labor 138,000 property taxes, factory 8,800 utilities, factory 78,000 depreciation, factory 150,600 insurance, factory 10,800 total actual manufacturing overhead costs incurred $ 402,000 other costs incurred: purchases of raw materials (both direct and indirect) $ 408,000 direct labor cost $ 68,000 inventories: raw materials, beginning $ 20,800 raw materials, ending $ 30,800 work in process, beginning $ 40,800 work in process, ending $ 70,800 the company uses a predetermined overhead rate of $20 per machine-hour to apply overhead cost to jobs. a total of 20,500 machine-hours were used during the year. required: 1. compute the amount of underapplied or overapplied overhead cost for the year. 2. prepare a schedule of cost of goods manufactured for the year.

Which statement is true about the elements of the interface of a presentation program? a. the status bar appears at the top of the page and displays options to style your slides. b. the tool bar displays the thumbnails of your presentation slides in the order they will appear in the presentation. c. rulers indicate the margins, tabs, and indents in a presentation slide. d. the document area provides a list of commands to create, format, and edit presentations.

Identify an organization with the low-total-cost value proposition and suggest at least two possible measures within each of the four balanced scorecard perspectives.