Beattie Company completed and transferred out 8,300 units in May 2016. There were 1,400 units in the Work-in-Process Inventory on May 31, 2016, 100% complete as to materials and 30% complete as to conversion. The month's charges for material costs and conversion costs were $29,100 and $34,880, respectively. There was no beginning inventory on May 1, 2016. What is the cost of the work transferred-out during May

The stock of grommet corporation, a u.s. company, is publicly traded, with no single shareholder owning more than 5 percent of its outstanding stock. grommet owns 95 percent of the outstanding stock of staple inc., also a u.s. company. staple owns 100 percent of the outstanding stock of clip corporation, a canadian company. grommet and clip each own 50 percent of the outstanding stock of fastener inc., a u.s. company. grommet and staple each own 50 percent of the outstanding stock of binder corporation, a u.s. company. which of these corporations form an affiliated group eligible to file a consolidated tax return?