Sparrow Company uses the retail inventory method to estimate ending inventory and cost of goods sold. Data for 2021 are as follows: Cost Retail
Beginning inventory $81,000 $171,000
Purchases 375,000 571,000
Freight-in 8,100
Purchase returns 6,100 10,100
Net markups 15,100
Net markdowns 11,100
Normal spoilage 2,100
Abnormal spoilage 4,322 7,100
Sales 531,000
Sales returns 9,100

The company records sales net of employee discounts. Discounts for 2021 totaled $3,100.

Required:
a. Estimate Sparrow’s ending inventory and cost of goods sold for the year using the retail inventory method and the average cost application.
b. Estimate Sparrow’s ending inventory and cost of goods sold for the year using the retail inventory method and the conventional application.

Diggity dank corporation uses an activity-based costing system with two activity cost pools. diggity dank uses direct labor hours as the measure of activity in the first activity cost pool and the number of orders in the second activity cost pool. the following information relates to these two activity cost pools for last year: what was diggity dank's under- or overapplied overhead for last year? a. $17,000 overapplied b. $20,000 underapplied c. $27,000 underapplied d. $73,000 overapplied

The following account balances at the beginning of january were selected from the general ledger of fresh bagel manufacturing company: work in process inventory $0 raw materials inventory $ 28 comma 100 finished goods inventory $ 40 comma 600 additional data: 1. actual manufacturing overhead for january amounted to $ 65 comma 000. 2. total direct labor cost for january was $ 63 comma 400. 3. the predetermined manufacturing overhead rate is based on direct labor cost. the budget for the year called for $ 255 comma 000 of direct labor cost and $ 382 comma 500 of manufacturing overhead costs. 4. the only job unfinished on january 31 was job no. 151, for which total direct labor charges were $ 5 comma 200 (1 comma 300 direct labor hours) and total direct material charges were $ 14 comma 400. 5. cost of direct materials placed in production during january totaled $ 123 comma 700. there were no indirect material requisitions during january. 6. january 31 balance in raw materials inventory was $ 35 comma 300. 7. finished goods inventory balance on january 31 was $ 35 comma 400. what is the cost of goods manufactured for january?

What is the key to success in integrating both lethal and nonlethal activities during planning? including stakeholders once a comprehensive operational approach has been determined knowing the commander's decision making processes and "touch points" including stakeholders from the very beginning of the design and planning process including the liaison officers (lnos) in all the decision points?