ample observations of a claims processor made over a​ 160-hour work month reveal that the worker produced a total of 384 completed claims forms. The performance rating was​ 90%. The worker was idle​ 20% of the time​ (so that idle time should be subtracted from the total time when computing the average observed​ time). The allowance factor is​ 10%. What is the standard time per​ unit?

Frost corporation incurred the following transactions during its first year of operations. (assume all transactions involve cash.) 1) acquired $1,900 of capital from the owners. 2) purchased $435 of direct raw materials. 3) used $290 of these direct raw materials in the production process. 4) paid production workers $490 cash. 5) paid $290 for manufacturing overhead (applied and actual overhead are the same). 6) started and completed 250 units of inventory. 7) sold 140 units at a price of $6 each. 8) paid $130 for selling and administrative expenses. the amount of raw material inventory on the balance sheet at the end of the accounting period would be: