In August, one of the processing departments at Tsuzuki Corporation had beginning work in process inventory of $25,400 and ending work in process inventory of $14,400. During the month, $297,000 of costs were added to production. In the department's cost reconciliation report for August, the total cost to be accounted for would be

The stock of grommet corporation, a u.s. company, is publicly traded, with no single shareholder owning more than 5 percent of its outstanding stock. grommet owns 95 percent of the outstanding stock of staple inc., also a u.s. company. staple owns 100 percent of the outstanding stock of clip corporation, a canadian company. grommet and clip each own 50 percent of the outstanding stock of fastener inc., a u.s. company. grommet and staple each own 50 percent of the outstanding stock of binder corporation, a u.s. company. which of these corporations form an affiliated group eligible to file a consolidated tax return?