Information for Kent Corp. for the year 2021:

Reconciliation of pretax accounting income and taxable income:
Pretax accounting income $ 180,200
Permanent differences (14,000 ) 166,200
Temporary difference-depreciation (10,900 )
Taxable income $ 155,300

Cumulative future taxable amounts all from depreciation temporary differences:
As of December 31, 2020 $ 11,700
As of December 31, 2021 $ 22,600

The enacted tax rate was 25% for 2020 and thereafter. What should Kent report as the current portion of its income tax expense in the year 2021?

In june, one of the processinthe assembly department started the month with 25,000 units in its beginning work in process inventory. an additional 310,000 units were transferred in from the prior department during the month to begin processing in the assembly department. there were 30,000 units completed and transferred to the next processing department during the month. how many units the assembly department started the month with 25,000 units in its beginning work in process inventory. an additional 310,000 units were transferred in from the prior department during the month to begin processing in the assembly department. there were 30,000 units completed and transferred to the next processing department during the month. how many units were in its ending work in process inventory