Kieso company borrowed $600,000 for three months. the annual interest rate on the loan was 11%. kieso's fiscal year ends on december 31. kieso borrowed the $600,000 one month prior to the end of its last fiscal year and paid the $600,000 plus interest back two months into its current fiscal year. how much interest expense, if any, would kieso report at the end of its last fiscal year and at the end of its current fiscal year?

bradford, inc., expects to sell 9,000 ceramic vases for $21 each. direct materials costs are $3, direct manufacturing labor is $12, and manufacturing overhead is $3 per vase. the following inventory levels apply to 2019: beginning inventory ending inventory direct materials 3,000 units 3,000 units work-in-process inventory 0 units 0 units finished goods inventory 300 units 500 units what are the 2019 budgeted production costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively?