Refer to the following list of liability balances at december 31, 2017.

accounts payable $20,000
employee health insurance payable $1150.00
employee income tax payable $900.00
estimated warranty payable (due 2019) $1500.00
long- term notes payable (due 2021) $40,000
fica-oasdi taxes payable $760.00
sales tax payable $1070.00
notes payable $9000.00
bonds payable (due 2024) $60,000.00
current portion of long- term notes payable $9500.00
what is the total amount of long-term liabilities?

(a) $49,000
(b) $109,000
(c) $100,000
(d) $40,000

An important application of regression analysis in accounting is in the estimation of cost. by collecting data on volume and cost and using the least squares method to develop an estimated regression equation relating volume and cost, an accountant can estimate the cost associated with a particular manufacturing volume. consider the following sample of production volumes and total cost data for a manufacturing operation. production volume (units) total cost ($) 400 4000 450 5000 550 5400 600 5900 700 6400 750 7000 compute b 1 and b 0 (to 2 decimals if necessary). b 1 b 0 complete the estimated regression equation (to 2 decimals if necessary). = + x what is the variable cost per unit produced (to 1 decimal)? $ compute the coefficient of determination (to 4 decimals). note: report r 2 between 0 and 1. r 2 = what percentage of the variation in total cost can be explained by the production volume (to 2 decimals)? % the company's production schedule shows 500 units must be produced next month. what is the estimated total cost for this operation (to 2 decimals)? $