The following information is available for Barnes Company for the fiscal year ended December 31: Beginning finished goods inventory in units 0 Units produced 7,200 Units sold 5,200 Sales $ 1,040,000 Materials cost $ 144,000 Variable conversion cost used $ 72,000 Fixed manufacturing cost $ 540,000 Indirect operating costs (fixed) $ 104,000 The absorption costing operating income is:

Governments sometimes erect barriers to trade other than tariffs and quotas. which of the following is not an example of this type of trade barrier? a. a requirement that the employees of domestic firms that engage in foreign trade pay income taxes b. restrictions on imports for national security reasons c. a requirement that imports meet health and safety requirements d. a requirement that the u.s. government buy military uniforms only from u.s. manufacturers