Various financial data for the past two years follow. LAST YEAR THIS YEAR Output: Sales $ 200,150 $ 202,150 Input: Labor 31,105 41,105 Raw materials 34,900 44,565 Energy 5,100 6,100 Capital 51,000 49,700 Other 2,100 2,890 a. Calculate the total productivity measure for this company for both years. (Round your answers to 2 decimal places.) b. Calculate the partial productivity measures for labor, capital, and raw materials for this company for both years. (Round your answers to 2 decimal places.)

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: