On January 1 Primary Manufacturing had a beginning balance in Work-in-Process Inventory of $81,300 and a beginning balance in Finished Goods Inventory of $22,000. During the year, Primary incurred manufacturing costs of $352,000. In addition, the following transactions occurred during the year: Job A-12 was completed for a total cost of $120,000 and was sold for $125,000. Job A-13 was completed for a total cost of $202,000 and was sold for $214,000. Job A-15 was completed for a total cost $63,000 but was not sold as of year-end. The Manufacturing Overhead account had an unadjusted credit balance of $11,000, and was adjusted to zero at year-end. What was the final balance in the Cost of Goods Sold account?

Jameson manages a well-known cell phone company. this company has been voted as having the best cell-phone service. consumers appreciate the fact that they can call from almost anywhere in the world and the service still gets through. jameson knows that the company's product far surpasses that of the competition. one thing has been bothering him, though. in order to put so many resources into ensuring the best service, jameson has cut back on employees at the firm's customer call center. recently, consumers have begun complaining about long wait times when they call in with a problem or concern. although its cell phone service is still considered one of the best, customer satisfaction with the firm's customer service has plummeted. jameson does not understand why consumers are getting so upset. he believes the exceptional cell phone service more than makes up for long waiting periods and other issues with its customer service. "after all," he says, "they can't have it all. if i invest more in customer service, that means less investment on ensuring the quality of our product offering."refer to scenario. jameson has asked you, a marketing consultant, to give him advice. he cannot understand how a cell-phone company with the best product offering in the cell-phone service industry could get such low satisfaction ratings simply because the customer service is not up to par. you suggest that jameson has a narrowly defined view of the company's product offering. you tell jameson that successful marketers should define their products as what they

What should a food worker use to retrieve ice from an ice machine?

Gulliver travel agencies thinks interest rates in europe are low. the firm borrows euros at 5 percent for one year. during this time period the dollar falls 11 percent against the euro. what is the effective interest rate on the loan for one year? (consider the 11 percent fall in the value of the dollar as well as the interest payment.)