Rawlings, Inc. manufactures a product that passes through two processes: mixing and molding. ALL manufacturing costs are added uniformly in the Mixing Department. Information for the Mixing Department for January follows:

Work in process, January 1:
Units (35% complete) 7,500
Direct materials $36,000
Direct labor $45,000
Overhead $15,000
During January, 26,750 units were completed and transferred to the Molding Department. The following costs were incurred by the Mixing Department during January:

Direct materials $133,050
Direct labor $180,000
Overhead (applied) $45,000

There were 3,750 units that were 80 percent complete remaining in Mixing at January 31. What is the total cost per equivalent unit of production in Mixing for January using the FIFO method (round to two decimal places)

You have just been hired as a financial analyst for barrington industries. unfortunately, company headquarters (where all of the firm's records are kept) has been destroyed by fire. so, your first job will be to recreate the firm's cash flow statement for the year just ended. the firm had $100,000 in the bank at the end of the prior year, and its working capital accounts except cash remained constant during the year. it earned $5 million in net income during the year but paid $800,000 in dividends to common shareholders. throughout the year, the firm purchased $5.5 million of machinery that was needed for a new project. you have just spoken to the firm's accountants and learned that annual depreciation expense for the year is $450,000; however, the purchase price for the machinery represents additions to property, plant, and equipment before depreciation. finally, you have determined that the only financing done by the firm was to issue long-term debt of $1 million at a 6% interest rate. what was the firm's end- of-year cash balance? recreate the firm's cash flow statement to arrive at your answer

Match the vocabulary word to the correct definition. 1. human resources department 2. job description 3. ethics 4. labor relations 5. occupational safety & health administration a. a detailed list of the functions and requirements for a position b. the exchange between the employer and employee c. principles that define appropriate conduct d. the government agency responsible for monitoring safety in the workplace e. the division of a business responsible for hiring, managing,maintaining, and firing the workforce

Cindy recently played in a softball game in which she misplayed a ground ball for an error. later, in the same game, she made a great catch on a very difficult play. according to the self-serving bias, she would attribute her error to and her good catch to her