The Polishing Department of Major Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,660 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 45,100; ending inventory of 6,400 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $21,700 of materials and $47,410 of conversion costs; materials costs added in Polishing during the month, $230,804; labor and overhead applied in Polishing during the month, $125,900 and $259,240, respectively. Compute the equivalent units of production for materials and conversion costs for the month of September.

After discussing the options, the strategic management team has agreed that the pod coffee idea works well with the company's mission statement and decides that the company should move forward in exploring the pod coffee idea. in order to make sure that the pod coffee idea is a good one, and to see if there are other potential future endeavors to pursue, you must analyze the market situation and formulate a strategy. your boss asks you to start working on the pod coffee idea. what is your first stepa. your first step is to formulate a strategy for how to market the pod coffee concept. b. your first step is to consult with your boss and find out what he thinks about the pod coffee idea. c. your first step is to do some research to find out what your competitors are doing. d. your first step is to analyze the organization's strengths, weaknesses, opportunities, and threats.

Grant, inc., acquired 30% of south co.’s voting stock for $200,000 on january 2, year 1, and did not elect the fair value option. the price equaled the carrying amount and the fair value of the interest purchased in south’s net assets. grant’s 30% interest in south gave grant the ability to exercise significant influence over south’s operating and financial policies. during year 1, south earned $80,000 and paid dividends of $50,000. south reported earnings of $100,000 for the 6 months ended june 30, year 2, and $200,000 for the year ended december 31, year 2. on july 1, year 2, grant sold half of its stock in south for $150,000 cash. south paid dividends of $60,000 on october 1, year 2. before income taxes, what amount should grant include in its year 1 income statement as a result of the investment?

3. describe the purpose of the sec. (1-4 sentences. 2.0 points)