Heathcote Corporation is a manufacturer that uses job -order costing. The company closes out any over-applied or under-applied overhead to Cost of Goods Sold at the end of the year.

Estimated total manufacturing overhead at the beginning of the year $546,000
Estimated direct labor-hours at the beginning of the year 42,000 direct labor-hours
Results of operation:

Actual direct labor-hours 47,000 direct labor-hours
Manufacturing overhead
Indirect labor cost $152,000
Other manufacturing overhead costs incurred $454,000
Cost of goods manufactured $1,569,000
Cost of goods sold (unadjusted) $1,458,000

Manufacturing overhead is overapplied or underapplied by:

A: $5,000 over-applied

B: $186,000 under-applied

C: $5,000 under-applied

D: $186,000 overapplied

Identify the management, organization, and technology factors responsible for slow adoption rates of internal corporate social networks.when a company decides to launch a social networking program the management, all need to be on board with the launch. from the ceo down to the shift or assistant manager everyone needs to know its coming and be excited. the organization of such a launch needs to be mapped out, and training provided for the new systems. within the company, they need to make sure the technology at hand (computers, tablets, and company phones), are all compatible with the system. when a company launches a new system, and the find that the employees are not adopting it, they need to investigate the reasons. is the management at all level's onboard? did we organize the launch properly? do we have the right technology for the system? things can goeither way but if

Diamond motor car company produces some of the most luxurious and expensive cars in the world. typically, only a single dealership is authorized to sell its cars in certain major cities. in less populous areas, diamond authorizes a single dealer for an entire state or region. the manufacturer of diamond automobiles is using a(n) distribution strategy for its product.

Jaynet spends $50,000 per year on painting supplies and storage space. she recently received two job offers from a famous marketing firm – one offer was for $95,000 per year, and the other was for $120,000. however, she turned both jobs down to continue a painting career. if jaynet sells 35 paintings per year at a price of $6,000 each: a. what are her accounting profits? b. what are her economic profits?