Apart is produced in lots of 1,000 units. it is assembled from 2 components worth $50 total. the value added in production (for labor and variable overhead) is $60 per unit, bringing total costs per completed unit to $110. the average lead time for the part is 6 weeks and annual demand is 3,800 units, based on 50 business weeks per year. how many units of the part are held, on average, in cycle inventory? what is the dollar value of this inventory? how many units of the part are held, on average, in pipeline inventory? what is the dollar value of this inventory? (hint: assume that the typical part in pipeline inventory is 50 percent completed. thus, half the labor and variable overhead cost has been added, bringing the unit cost to $80 , or $50 + $60 ∕ 2 )

Swathmore clothing corporation grants its customers 30 days' credit. the company uses the allowance method for its uncollectible accounts receivable. during the year, a monthly bad debt accrual is made by multiplying 3% times the amount of credit sales for the month. at the fiscal year-end of december 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. at the end of 2012, accounts receivable were dollar 586.000 and the allowance account had a credit balance of dollar 50,000. accounts receivable activity for 2013 was as follows: the company's controller prepared the following aging summary of year-end accounts receivable: prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. (if no entry is required for a particular event, select "no journal entry required" in the first account field.) prepare the necessary year-end adjusting entry for bad debt expense. (if no entry is required for an event, select "no journal entry required" in the first account field.) what is total bad debt expense for 2013? calculate the amount of accounts receivable that would appear in the 2013 balance sheet?