Florentine Inc, has provided the following data for its first month in business: Work in Process Finished Goods Cost of Goods Sold Direct Material $2,380 $16,790 $43,930 Direct Labor $1,710 $16,060 $42,020 Overhead Applied $1,520 $9,880 $26,600 Actual manufacturing overhead was $31,000. The Cost of Goods Sold balance at the end of the month after allocation of any underapplied or overapplied manufacturing overhead for the month, using proration based on manufacturing overhead applied in ending balances, is closest to:

About time delivery co. incurred the following costs related to trucks and vans used in operating its delivery service: classify each of the costs as a capital expenditure or a revenue expenditure. 1. changed the oil and greased the joints of all the trucks and vans. 2. changed the radiator fluid on a truck that had been in service for the past four years. 3. installed a hydraulic lift to a van. 4. installed security systems on four of the newer trucks. 5. overhaul the engine on one of the trucks purchased three years ago. 6. rebuilt the transmission on one of the vans that had been driven 40,000 miles. the van was no longer under warranty. 7. removed a two-way radio from one of the trucks and installed a new radio with a greater range of communication. 8. repaired a flat tire on one of the vans. 9. replaced a truck's suspension system with a new suspension system that allows for the delivery of heavier loads. 10. tinted the back and side windows of one of the vans to discourage theft of contents.

Boone brothers remodels homes and replaces windows. ace builders constructs new homes. if boone brothers considers expanding into new home construction, it should evaluate the expansion project using which one of the following as the required return for the project?

From what part of income should someone take savings?