Given the following data for Coronado Industries, compute cost of goods manufactured: Direct materials used $200000 Beginning work in process $20000 Direct labor 220000 Ending work in process 10000 Manufacturing overhead 200000 Beginning finished goods 25000 Operating expenses 195000 Ending finished goods 15000

a. $620000
b. $640000
c. $610000
d. $630000

Arnold rossiter is a 40-year-old employee of the barrington company who will retire at age 60 and expects to live to age 75. the firm has promised a retirement income of $20,000 at the end of each year following retirement until death. the firm's pension fund is expected to earn 7 percent annually on its assets and the firm uses 7% to discount pension benefits. what is barrington's annual pension contribution to the nearest dollar for mr. rossiter? (assume certainty and end-of-year cash flows.)