A researcher obtained the average SAT scores of all students in each of the 50 states, and the average teacher salaries in each of the 50 states. She found a negative correlation between these variables. The researcher concluded that a lurking variable must be present. By lurking variable, she means a variable that is not among the variables studied but which affects the response variable. the true cause of a response. any variable that produces a large residual. the true variable, which is explained by the explanatory variable.

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For each of the following users of financial accounting information and managerial accounting information, specify whether the user would primarily use financial accounting information or managerial accounting information or both: 1. sec examiner 2. bookkeeping department 3. division controller 4. external auditor (public accounting firm) 5. loan officer at the company's bank 6. state tax agency auditor 7. board of directors 8. manager of the service department 9. wall street analyst 10. internal auditor 11. potential investors 12, current stockholders 13. reporter from the wall street journal 14. regional division managers

The following costs were incurred in may: direct materials $ 44,800 direct labor $ 29,000 manufacturing overhead $ 29,300 selling expenses $ 26,800 administrative expenses $ 37,100 conversion costs during the month totaled: