Under treasury circular 230, which of the following actions of a cpa tax advisor is characteristic of a best practice in rendering tax advice? a. requesting written evidence from a client that the fee proposal for tax advice has been approved by the board of directors. b. establishing relevant facts, evaluating the reasonableness of assumptions and representations, and arriving at a conclusion supported by the law and facts in a tax memorandum. c. recommending to the client that the advisor's tax advice be made orally instead of in a written memorandum. d. requiring the client to supply a written representation, signed under penalties of perjury, concerning the facts and statements provided to the cpa for preparing a tax memorandum. e. all of the above

Nichols inc. manufactures remote controls. currently the company uses a plantminuswide rate for allocating manufacturing overhead. the plant manager is considering switchingminusover to abc costing system and has asked the accounting department to identify the primary production activities and their cost drivers which are as follows: activities cost driver allocation rate material handling number of parts $5 per part assembly labor hours $20 per hour inspection time at inspection station $10 per minute the current traditional cost method allocates overhead based on direct manufacturing labor hours using a rate of $20 per labor hour. what are the indirect manufacturing costs per remote control assuming an method is used and a batch of 10 remote controls are produced? the batch requires 100 parts, 5 direct manufacturing labor hours, and 3 minutes of inspection time.