The following information applies to the questions displayed below during april, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. of these transferred units, 81,000 were in process in the production department at the beginning of april and 324,000 were started and completed in april. april's beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. at the end of april, 103,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. the production department had $1,434,675 of direct materials and $1,002,573 of conversion costs charged to it during april. also, its beginning inventory of $287,867 consists of $222,485 of direct materials cost and $65,382 of conversion costs. using the fifo method, prepare the direct materials cost and the conversion cost per equivalent unit and assign april's costs to the department's output. (round "cost per eup" to 2 decimal places.

Starting at age 30, you deposit $2000 a year into an ira account for retirement. treat the yearly deposits into the account as a continuous income stream. if money in the account earns 7%, compounded continuously, how much will be in the account 35 years later, when you retire at age 65? how much of the final amount is interest?

Alandowner and his neighbor purchased adjoining undeveloped lots. after both built homes on their respective lots, the landowner suggested to the neighbor that a common driveway be built where the two lots joined. the neighbor agreed. the landowner and the neighbor split the cost of constructing the driveway and entered into a written agreement to equally share the costs of its upkeep and maintenance. the agreement was recorded in the county recorder's office. two years later, the neighbor built a new driveway located entirely on his lot. the common driveway, which the landowner continued to use but which the neighbor no longer used, began to deteriorate. the landowner asked the neighbor for money to maintain the common driveway, but the neighbor refused to contribute. three years later, the neighbor conveyed his lot to a friend. the friend entered into possession and used only the driveway built by the neighbor. by this time, the common driveway had deteriorated badly and contained numerous potholes. the landowner asked the friend to pay half of what it would take to repair the common driveway. the friend refused. the landowner repaired the driveway and sued the friend for 50% of the cost of repairs. will the landowner prevail?

On january 15, the end of the first biweekly pay period of the year, north company’s payroll register showed that its employees earned $32,000 of sales salaries. withholdings from the employees’ salaries include fica social security taxes at the rate of 6.2%, fica medicare taxes at the rate of 1.45%, $3,000 of federal income taxes, $772 of medical insurance deductions, and $260 of union dues. no employee earned > $7,000 in this first period. prepare the journal entry to record north company’s january 15 (employee) payroll expenses and liabilities.