Which of the following tools is used to manage all or partial costs of the planning, design, and construction associated with the project budget? A) Forward pricing
B) Cost estimate
C) Cost management plan
D) Schedule of values

Highland company produces a lightweight backpack that is popular with college students. standard variable costs relating to a single backpack are given below

Pederson company reported the following: manufacturing costs $480,000 units manufactured 8,000 units sold 7,500 units sold for $90 per unit beginning inventory 2,000 units what is the average manufacturing cost per unit? (round the answer to the nearest dollar.)

At the end of the current year, accounts receivable has a balance of $550,000; allowance for doubtful accounts has a credit balance of $5,500; and sales for the year total $2,500,000. an analysis of receivables estimates uncollectible receivables as $25,000. determine the net realizable value of accounts receivable after adjustment. (hint: determine the amount of the adjusting entry for bad debt expense and the adjusted balance of allowance of doubtful accounts.)