In 2018 Charmed, Inc. recorded book income of $ 340 comma 000. The company's only temporary difference relates to a $ 66 comma 000 installment sale that it recorded for book purposes; there are no permanent differences. Charmed anticipates receiving payments equally over the following three years. The current enacted tax rate in 2018 is 38%. The substantively enacted tax rates for the following three years are 33%, 38%, and 46%, respectively. Under U. S. GAAP, what deferred tax amount should Charmed record for this temporary difference?

The smelting department of kiner company has the following production and cost data for november. production: beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november. materials conversion costs total equivalent units