A partial listing of costs incurred during December at Rooks Corporation appears below:

Factory supplies $ 21,000
Administrative wages and salaries $ 118,000
Direct materials $ 166,000
Sales staff salaries $ 81,000
Factory depreciation $ 62,000
Corporate headquarters building rent $ 47,000
Indirect labor $ 45,000
Marketing $ 116,000
Direct labor $ 96,000

The total of the manufacturing overhead costs listed above for December is:

Haley photocopying purchases a paper from an out-of-state vendor. average weekly demand for paper is 150 cartons per week for which haley pays $15 per carton. in bound shipments from the vendor average 1000 cartoons with an average lead time of 3 weeks. haley operates 52 weeks per year; it carries a 4-week supply of inventory as safety stock and no anticipation inventory. the vendor has recently announced that they will be building a faculty near haley photocopying that will reduce lead time to one week. further, they will be able to reduce shipments to 200 cartons. haley believes that they will be able to reduce safety stock to a 1-week supply. what impact will these changes make to haley’s average inventory level and its average aggregated inventory value?

At the end of the fiscal year, apha airlines has an outstanding non-cancellable purchase commitment for the purchase of 1 million gallons of jet fuel at a price of $4.10 per gallon for delivery during the coming summer. the company prices its inventory at the lower of cost or market. if the market price for jet fuel at the end of the year is $4.50, how would this situation be reflected in the annual financial statements?

Which of the following is considered part of a country’s infrastructure?