An analysis of stockholders' equity of Hahn Corporation as of January 1, 2010, is as follows: Common stock, par value $35; authorized 100,000 shares;
issued and outstanding 93,000 shares $1,800,000
Paid-in capital in excess of par 930,000
Retained earnings 762,000
Total $3,460,000
Hahn uses the cost method of accounting for treasury stock and during 2010 entered into the following transactions:
Acquired 2,460 shares of its stock for $75,000.
Sold 2,000 treasury shares at $35 per share.
Sold the remaining treasury shares at $20 per share.
Assuming no other equity transactions occurred during 2010, what should Hahn report at December 31, 2010, as total additional paid-in capital?
a. $895,000
b. $900,000
c. $905,000
d. $915,000

For each example identify the most appropriate ctso

The cutting department of cassel company has the following production and cost data for july. production costs 1. transferred out 12,300 units. beginning work in process $0 2. started 3,900 units that are 60% materials 62,856 complete as to conversion labor 12,622 costs and 100% complete as manufacturing overhead 23,100 to materials at july 31. materials are entered at the beginning of the process. conversion costs are incurred uniformly during the process. determine the equivalent units of production for (1) materials and (2) conversion costs. materials conversion costs total equivalent units of production link to text link to text compute unit costs. (round unit costs to 2 decimal places, e.g. 2.25.) materials $ conversion costs $ link to text link to text prepare a cost reconciliation schedule. (round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 1,225.) cost reconciliation costs accounted for transferred out $ work in process, july 31 materials $ conversion costs total costs $

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