Pinacle corp. budgeted $350,000 of overhead cost for 2012. actual overhead costs for the year were $325,000. pinacle's plantwide allocation base, machine hours, was budgeted at 50,000 hours. actual machine hours were 40,000. a total of 100,000 units was budgeted to be produced and 98,000 units were actually produced. pinacle's plantwide factory overhead rate for 2012 is:

Martinez company has the following two temporary differences between its income tax expense and income taxes payable. 2017 2018 2019 pretax financial income $873,000 $866,000 $947,000 (2017' 2018, 2019) excess depreciation expense on tax return (29,400 ) (39,000 ) (9,600 ) (2017' 2018, 2019) excess warranty expense in financial income 20,000 9,900 8,300 (2017' 2018, 2019) taxable income $863,600 $836,900 $945,700(2017' 2018, 2019) the income tax rate for all years is 40%. instructions: a. prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2017, 2018, and 2019. b. assuming there were no temporary differences prior to 2016, indicate how deferred taxes will be reported on the 2016 balance sheet. button's warranty is for 12 months. c. prepare the income tax expense section of the income statement for 2017, beginning with the line, "pretax financial income."

Differentiate between the trait, behavioral, and results-based performance appraisal systems, providing an example where each would be most applicable.

With the slowdown of business, how can starbucks ensure that the importance of leadership development does not get overlooked?