Opec Technology, a firm that manufactures mobile phones, has seen a major improvement in cost reduction since it instituted a three-week training program for all of its new recruits. During the training program, the new employees are constantly encouraged to express their thoughts and ideas. Good ideas are rewarded immediately by the trainers, thereby encouraging active participation. Which factor most likely explains the success of the training

Frost corporation incurred the following transactions during its first year of operations. (assume all transactions involve cash.) 1) acquired $1,900 of capital from the owners. 2) purchased $435 of direct raw materials. 3) used $290 of these direct raw materials in the production process. 4) paid production workers $490 cash. 5) paid $290 for manufacturing overhead (applied and actual overhead are the same). 6) started and completed 250 units of inventory. 7) sold 140 units at a price of $6 each. 8) paid $130 for selling and administrative expenses. the amount of raw material inventory on the balance sheet at the end of the accounting period would be: