IDetail ran a booming IBC business during the winter semester. They would detail automobiles while customers waited. With their initial way of cleaning vehicles--sequentially, like an assembly line--they were able to detail 5 vehicles per hour utilizing 7 workers. After some thought and experimentation, they changed the layout by placing multiple vehicles in adjacent stalls and working on them somewhat simultaneously. After these changes they were able to service 7 vehicles per hour with 9 workers. Required:
a. Prior to making the changes described above, what was the single-factor productivity for iDetail, in terms of workers? (Display your answer to two decimal places.)
b. After making the changes described above, what was the single-factor productivity for iDetail, in terms of workers? (Display your answer to two decimal places.)
c. After making the changes described above, by how much did the single-factor productivity improve for iDetail? (Write your answer as a percentage and display your answer to two decimal places.)

On july 1, 2016, killearn company acquired 103,000 of the outstanding shares of shaun company for $21 per share. this acquisition gave killearn a 40 percent ownership of shaun and allowed killearn to significantly influence the investee's decisions. as of july 1, 2016, the investee had assets with a book value of $6 million and liabilities of $1,468,500. at the time, shaun held equipment appraised at $140,000 above book value; it was considered to have a seven-year remaining life with no salvage value. shaun also held a copyright with a five-year remaining life on its books that was undervalued by $562,500. any remaining excess cost was attributable to goodwill. depreciation and amortization are computed using the straight-line method. killearn applies the equity method for its investment in shaun. shaun's policy is to declare and pay a $1 per share cash dividend every april 1 and october 1. shaun's income, earned evenly throughout each year, was $580,000 in 2016, $606,600 in 2017, and $649,200 in 2018. in addition, killearn sold inventory costing $93,000 to shaun for $155,000 during 2017. shaun resold $97,500 of this inventory during 2017 and the remaining $57,500 during 2018.a. determine the equity income to be recognized by killearn during each of these years. 2016 2017 2018b. compute killearn’s investment in shaun company’s balance as of december 31, 2018.

Money from an allowance or job is known as .

Zeta corporation is a manufacturer of sports caps, which require soft fabric. the standards for each cap allow 2.00 yards of soft fabric, at a cost of $2.00 per yard. during the month of january, the company purchased 25,000 yards of soft fabric at $2.10 per yard, to produce 12,000 caps. what is zeta corporation's materials price variance for the month of january?