Kent Company acquired Devon Company on January 1, 2016 for $3,600,000 and recorded goodwill of $400,000 as a result of that purchase. At December 31, 2016, Kent estimated that Devon had a fair value of $3,000,000. The net identifiable assets of the Devon (excluding goodwill) had a book value of $2,700,000 at that time. What amount of loss on impairment of goodwill should Kent record in 2016?

Caleb construction (cc) incurs supervisor salaries expense in the construction of homes. if cc manufactures 100 homes in a year, fixed supervisor salaries will be $400,000. with the current construction supervisors, cc's productive capacity is 150 homes in a year. however, if cc is contracts to build more than 150 homes per year, it will need to hire additional supervisors, which are hired as full-time rather than temporary employees. cc's productive capacity would then become 200 homes per year, and salaries expense would increase to $470,000. how would cc’s salaries expense be properly classified? fixed variable mixed stepped curvilinear