Larkin Company accumulated the following standard cost data concerning product I-Tal. Direct materials per unit: 2.90 pounds at $5.60 per pound Direct labor per unit: 6.10 hours at $13 per hour Manufacturing overhead: Allocated based on direct labor hours at a predetermined rate of $15.60 per direct labor hour Compute the standard cost of one unit of product I-Tal.

Bernard made a gift of $500,000 to his brother in 2014. due to bernard’s prior taxable gifts he paid $200,000 of gift tax. when bernard died in 2019, the applicable gift tax credit had increased. at bernard’s death, what amount related to the $500,000 gift to his brother is included in his gross estate?

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

David paid $975,000 for two beachfront lots in coastal south carolina, with the intention of building residential homes on each. two years later, the south carolina legislature passed the beachfront management act, barring any further development of the coast, including david's lots. when david files a complaint to seek compensation for his property, south carolina refuses, pointing to a passage in david's own complaint that states "the beachfront management act [was] properly and validly designed to south carolina's " is south carolina required to compensate david under the takings clause?