check figures Managerial accounting aiou mba mcom 8508
- 1. CHECK FIGURES FOR SELECTED EXERCISES, PROBLEMS AND CASES COST ACCOUNTING, 14th Edition, by Carter EXERCISE, PROBLEM, or CASE CHECK FIGURE E2-2 (4) Total cost incurred, $828,000 E2-3 Operating loss, $(500,850) E2-6 Factory overhead cost per blade, $300 E2-8 Factory overhead cost per machine, $1,500 E2-11 (4) Total variable cost, $20; (5) Total cost, $53,900 E2-12 Direct labor cost, $3,000 C2-1 (1) Percentage profit margin, 82.50%; (2) Percentage profit margin, 60% C2-2 (3) Total cost, $2,800; (5) Total cost, $4,500 E3-1 Fixed cost, $260 E3-2 Variable cost, $.6936 per direct labor hour E3-3 b = $60 E3-4 a = $356 E3-5 r = .92 E3-6 r2 = .882 E3-7 (2) b = $.384 E3-8 (2) r2 = .7753 E3-9 s'= $114.018 E3-10 s' = $62 P3-1 (1)(a) r2 = .8957 P3-2 (3) b = $.29141 P3-3 (3) a = $836.20 P3-4 (3) r2 = .91489 P3-5 (1) b = $.1015 P3-6 (2) r2 = .916 P3-7 (3) s' = $324 P3-8 (2) b = $.979213 E4-1 Cost of goods sold, $130 E4-2 Cost of goods sold, $310 E4-3 (1) Cost of goods manufactured. $386,000 E4-4 (1) Total overhead, $78,390; (2) Cost of goods manufactured, $282,060; (3) Finished goods ending balance, $47,662 E4-7 Cost of goods manufactured, $1,050 E4-8 Cost of goods sold, $795,800 P4-1 (1) Cost of goods sold, $60 P4-2 (1) Cost of goods sold, $140 P4-3 (1) Cost of goods manufactured, $348,000 P4-5 (8) Payment of payroll, $259,000 P4-7 (3) Cash, $36,412 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
- 2. CHECK FIGURES, COST ACCOUNTING, 14th Ed., by Carter E5-3 (1) Direct labor in finished goods, $14,000 E5-4 (3) Cost of goods manufactured, $184,800 P5-1 (1) Total cost put into process, $217,200; (3) Cost of goods sold, $219,600 P5-2 (3) Cost of goods manufactured, $28,630; (5) April gross profit, $10,375 P5-3 (7) Overapplied factory overhead, $(3,000) P5-4 (1) Cost of goods sold, $76,030; (2) Income before income tax, $22,730 P5-5 (2) Cost of goods sold—adjusted, $40,000 P5-6 (3) Total, $51,306 P5-8 (4) Cash, $171,320; Work in Process, $46,075 E6-1 (1) Equivalent units for overhead, 23,000 E6-2 Cost transferred from Dept. X to Dept. Y, $300,000 E6-3 Work in process, ending inventory, $12,672 E6-4 Total average cost per equivalent unit, $8.00 E6-5 Cost transferred to Painting Dept., $155,000 E6-6 Equivalent units for labor and overhead, 2,300 E6-7 Work in process, ending inventory, $6,200 E6-8 Cost transferred to Bottling Dept., $15,600 E6-9 Equivalent units for overhead, 29,600 E6-10 Cost transferred to Assembly Dept., $84,935 E6-11 Work in process, ending inventory, $32,800 E6-12 Cost transferred to Finished Goods, $26,280 P6-1 Cost transferred from Cutting Dept. to Assembly Dept., $45,500 P6-2 Total average cost per equivalent unit, $4.10 P6-3 Assembly Dept. work in process, ending inventory, $85,656 P6-4 Equivalent units for overhead in the Blending Dept., 6,550 P6-5 Cost transferred from Blending Dept. to Finished Goods, $24,840 P6-6 Cost transferred from Cutting Dept to Assembly Dept., $128,350 P6-7 Fabrication Dept. work in process, ending inventory, $59,400 P6-8 Equivalent units for labor in the Mashing Dept., 2,940 E7-1 (1) Credit to scrap sales, $1,650 E7-2 Debit to Factory Overhead Control, $112 E7-3 Debit to Factory Overhead Control, $1,700 E7-4 Debit to Spoiled Goods Inventory, $10,000 E7-5 Debit to Factory Overhead Control, $700 E7-6 Cost of Goods Sold, $73,500 E7-7 Charge to Factory Overhead Control for spoilage, $3,725 E7-8 Cost transferred to Finished Goods, $102,600 E7-9 Total average cost per unit, $.50 E7-10 Charge to Factory Overhead Control for spoilage, $8,250 E7-11 (1) Work in process, ending inventory, $25,800 E7-12 Cost transferred to Bottling Dept., $18,300 P7-1 (1) Charge to Factory Overhead Control, $1,450 P7-2 (2) Sales revenue, $121,800 P7-3 (1) Charge to Factory Overhead Control, $2,000 P7-4 Charge to Factory Overhead Control for spoilage of Assembling Dept., $12,000 P7-5 Cost transferred from Mixing and Brewing Dept. to Canning Dept., $6,440 P7-6 Charge to Factory Overhead Control for spoilage of Fabricating Dept., $810 P7-7 Distillation Dept. work in process, ending inventory, $2,760 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
- 3. To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
- 4. CHECK FIGURES, COST ACCOUNTING, 14th Ed., by Carter P8-1 (2) Cost of goods sold, B, $808,200 P8-2 (1) May gross profit, T, $45,000 P8-3 (2) Gross profit for Alpha, $73,792 P8-4 (3) Gross profit for Jana, $50,000 P8-5 (2) Finished goods inventory, SPL-3, $178,160 P8-6 (1) Total cost accounted for, Process 3, $137,500; (3) Total unit cost, Process 2, $4.10 E9-2 Quantity to order for November delivery, 4,400 units E9-3 (1) Quantity to order for March delivery, 5,800 units E9-6 (2) Ordering and carrying costs, $1,510 E9-8 (4) Absolute maximum inventory, 6,000 units E9-9 (3) Normal maximum inventory, 3,960 units E9-11 (1) Jan. 27 inventory, $842 P9-3 (2) Normal maximum inventory, 4,300 units P9-5 (1) March 31 inventory, $12,400 P9-6 (2) (b) Dec. 5 inventory, $3,900 P9-7 (1)(a) April 30 inventory, $7,805.60; (b) April 30 inventory, $7,700; (c) April 30 inventory, $6,800 C9-1 (1)(b) Optimum production run of desks, 2,000 E10-1 Expected annual savings, $40,500 E10-3 Expected annual savings, $2,200,000 E10-4 (1)(c) Per unit, $66.726 E10-10 (4) Difference, rounded to the nearest tenth of one percent, 0.9% E10-11 (3) Difference, rounded to the nearest tenth of one percent, 0.1% P10-1 (1) Expected annual savings, $720,000 P10-2 (1) Average lead time, 42 days P10-3 (2) Cost of Goods Sold balance at June 30, $1,810,700 P10-4 (2) Cost of Goods Sold balance at May 31, $1,306,200 P10-5 (1) Estimated before-tax dollar savings, $37,500 P11-1 (1) Per-unit conversion cost for 40 units, $4.40 P11-2 (2) Incentive plan unit conversion cost, $13.55 P11-3 (1) Monday's unit labor cost, $.514 P11-4 (2) Conversion cost per unit, $.3685 P11-5 Underpayment, Emerson Efficiency System: Suggs, $35.60; Ward, $39.76 P11-6 (2) Group's total earnings for week, $1,380 P11-7 (1) Factory w orkers' share of bonus, $9,375 P11-8 (1) Direct labor hours per unit for the next order, 2.4192 P11-9 (2) Factory overhead charge for Employee #1071, $333.20 P11- 10 (3) Accrued Payroll, $2,640 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
- 5. CHECK FIGURES, COST ACCOUNTING, 14th Ed., by Carter E12-1 (1) Fixed overhead, $1,750,000 E12-5 (2)(a) Factory overhead rate, $16.69 E12-7 (2) Underapplied factory overhead, $10,600 E12-8 Overapplied overhead, $(1,086) E12-9 (2) Underapplied overhead, $461 E12-11 (3) Overapplied factory overhead, $(9,000) P12-1 (2) Predetermined rate at practical capacity, $316.67 per machine hour (MH) P12-3 (1) Total cost of Job 50, $156,750 P12-4 (3) Amount included in cost of goods sold for Job 1376, $91,700; (4) Cost assigned to w ork in process account at end of year 20—, $205,800 P12-5 (1) Factory overhead rate, $.95; (5) Underapplied overhead, $2,450 P12-6 (2) Total actual factory overhead, $117,000 E13-3 (1) Job 437 Overhead, $30.18 E13-4 (1) Plantwide rate per direct labor hour, $.83 E13-6 Mixing Dept. rate, $3.00; Finishing Dept rate, $4.00 E13-7 (2) Plantwide rate per direct labor hour, $36.317 E13-8 (2) Job No. 3752 total, $331 E13-13 (2) Job No. 345 total, $2,425 E13-14 (2) Job No. 103 total, $47,500 P13-1 (2) Overhead rates: Grinding Dept., $82.25 per machine hour; Smoothing Dept., $11.73 per direct labor hour; (3) Overhead rates: Grinding Dept., $84.05 per machine hour; Smoothing Dept., $11.49 per direct labor hour P13-2 (2) Cutting Dept., $2.30 per machine hour; Assembly Dept., $4.50 per direct labor hour; Finishing Dept., $1.50 per direct labor hour P13-3 Dept. 10 overhead rate per machine hour, $100.00 P13-4 Overhead rates per direct labor hour: (1) Molding Dept., $10.60; Assembly Dept., $2.46; (2) Molding Dept., $9.80; Assembly Dept., $2.66 P13-6 (1) Powerhouse = $30,000; Personnel = $40,000; Gen. Factory = $50,000 P13-7 (2) Factory overhead applied to Dept. 10, $8,928 P13-8 (2) Job No. 564 total, $3,350; (4)(b) Job No. 564 total, $4,175 E14-3 $2,000 overstatement E14-4 $4,800 overstatement E14-7 (1) Overhead cost allocated, $126; (2) Overhead cost allocated, $554 E14-9 (1) Overhead cost allocated, $140; (2) Overhead cost allocated, $740 P14-1 (3) Overhead rate, $57 per setup P14-2 (3) Overhead rate, $1,020 per setup P14-3 (1) Custom cost per unit, $1,900; (2) Standard cost per unit, $106.98 P14-4 (1) Fancy cost per unit $1,000; (2) Plain cost per unit , $87.34 P14-5 (1) Super cost per unit, $400; (2) Normal cost per unit, $34 P14-6 Large cost per unit: (1) $172; (2) $156.80 C14-1 #321 cost per unit: (1) $135; (2) $84.83 C14-2 #33 cost per unit: (1) $557.40; (2) $525.30; (4) $816.35 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
- 6. CHECK FIGURES, COST ACCOUNTING, 14th Ed., by Carter E15-1 Total budgeted sales revenue, $1,136,040 E15-2 Budgeted Production for Flop, 21,500 units E15-3 Budgeted Production for Moon Glow, 251,200 equivalent units E15-4 (1) Budgeted Production for Low Band, 190 units E15-5 (4) Materials purchase budget for Material A, $10,900 E15-6 (3) Total variable manufacturing cost for Tribolite, $89,100 E15-7 Budgeted purchases, $2,600,000 E15-8 Income before income tax, $190,000 E15-9 Operating income before taxes and interest, $1,617,000 P15-1 (4) Total budgeted labor, $2,147,000 P15-2 (1) January total DLH, 20,000 P15-3 (2) Total cost of budgeted purchases of Material 101, $255,840 P15-4 (1) 6-month total budgeted sales, 1,327,500 units P15-5 (1) First quarter budgeted net income, $56,000 P15-6 (2) Budgeted billing rate for Vickers, $52.00 P15-7 Model 100, planned production, 12,100 units P15-8 Predetermined overhead rate for Testing Dept., $11.00 per machine hour P15-9 (1) Ending balance in retained earnings, $99,300 E16-1 January ending cash balance, $20,500 E16-2 May cash disbursements for materials purchases, $619,360 E16-3 July cash disbursements for purchases of Tee, $509,600 E16-4 Ending cash balance, $1,550 E16-5 (2) Critical path 1-2-5-6-7, 11 weeks E16-6 Expected time for activity 1-2, 2.00 days E16-7 (2) Slack time at event 3, 1 day E16-8 (4) Slack time at event 2, 2 days P16-1 (1) Budgeted cash disbursements for June, $323,279 P16-2 Cash to be borrowed in April, $122,000 P16-3 Cash balance at the end of 20B, $75,000 P16-4 Current financing required, $84,162 P16-5 (1) Total cash revenue, $709, 100 P16-6 (1) Total cash receipts during July, $4,580,000 P16-7 (2) Cost of operating on the first day, $1,600 P16-8 (3) Total normal cost, $17,100 P16-9 (1) Critical path A-B-E-H-K-L, 11 weeks To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
- 7. CHECK FIGURES, COST ACCOUNTING, 14th Ed., by Carter E17-1 (2) Maintenance Dept. spending variance, $5,500 unfav. E17-2 (3) Carpenter Shop idle capacity variance, $2,450 unfav. E17-3 (2) Payroll Dept. spending variance, $(455) fav. E17-4 (1) Total cost billed to Dept. A, $2,800 E17-5 (1) First quarter total billing to Cutting Dept., $5,400 E17-6 Total actual cost per mile, $.0059 under budget E17-7 Total budgeted cost at 90% capacity, $34,090 E17-8 Total budgeted cost at 110% capacity, $27,500.00 E17-9 Total spending variance, $220 unfav. E17-10 Idle capacity variance, $12,280 unfav. P17-1 (2) Dept. A overhead, $2,191 underapplied P17-2 (2) Planers overhead rate, $3.825 per DLH P17-3 (2) Machining Dept. spending variance, $328 unfav. P17-4 Total variable cost at 90% capacity, $102,645 P17-5 (2) Total spending variance, $689.00 unfav. P17-6 (2) Idle capacity variance, $600.00 unfav. E18-1 Materials quantity variance, $2,700 unfav. E18-2 Materials purchase price variance, $(2,500) fav. E18-3 (2) Materials price usage variance, $1,278 unfav. E18-4 Labor efficiency variance, $500 unfav. E18-5 (2) Labor rate variance, $93 unfav. E18-6 Controllable variance, $20,500 unfav. E18-7 Volume variance, $4,800 unfav. E18-8 Variable efficiency variance, $2,320 unfav. E18-9 Spending variance, $650 unfav. E18-10 (2) Spending variance, $(5,000) fav. E18-11 Materials mix variance, $(4,500) fav. E18-12 (2) Materials yield variance, $540 unfav. E18-13 Total controllable variance, $282 unfav. E18-14 Idle capacity variance, $(800) fav. E18-15 Fixed efficiency variance, $(500) fav. P18-1 (2) Volume variance, $1,000 unfav. P18-2 (1) Standard quantity allowed for Material A, 14,700 units P18-3 (2) Labor efficiency variance, $2,300 unfav. P18-4 (2) Materials quantity variance, $8,000 unfav. P18-5 (2) Variable efficiency variance, $200 unfav. P18-6 (3)(b) Labor efficiency variance for Lot 22, $(98) fav. P18-7 Volume variance, $1,005 unfav. P18-8 Total spending quantity variance, $690 unfav. P18-9 Factory overhead efficiency variance, $3,150 unfav. P18-10 Fixed efficiency variance, $20,000 unfav. To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
- 8. CHECK FIGURES, COST ACCOUNTING, 14th Ed., by Carter E19-1 Materials quantity variance, $42 debit E19-2 (3) Materials price usage variance (fifo inventory), $760 debit E19-3 Labor efficiency variance, $1,140 debit E19-4 Labor efficiency variance, $900 credit E19-5 (3) Controllable variance, $8,700 credit E19-6 (4) Controllable variance, $2,900 debit E19-7 (3) Variable efficiency variance, $1,600 debit E19-8 (3) Volume variance, $3,000 debit E19-9 Adjusted end-of-year balance in Finished Goods Inventory, $181,400 E19-10 Total net variances charged to Work in Process, $237.50 debit E19-11 Idle capacity variance, $2,040 debit E19-12 Spending variance, $7,200 credit P19-1 Labor efficiency variance, $400 debit P19-2 Materials quantity variance, $3,000 debit P19-3 Volume variance, $2,250 credit P19-4 Net manufacturing variances, $90 fav. P19-5 Net income, $1,741,700 P19-6 (1) Volume variance, $12,000 debit P19-7 (1) Labor efficiency variance, $1,400 credit P19-8 (3) Work in Process adjusted to actual cost, $15,150 P19-9 Overhead efficiency variance, $500 debit P19- 10 Spending variance, $520 credit E20-1 Operating income, $412,000 E20-2 (1) Cost of goods sold at standard under absorption costing, $6,500,000 E20-3 (2) Operating income under direct costing, $96,000 E20-4 Break-even point, $10,000 E20-5 (1) Break-even point, 13,000 units E20-6 Margin of safety, $500,000 E20-7 (1) Break-even point, $15,000 E20-8 (1) Break-even point, $50,000 E20-9 Fixed cost, $1,190,000 E20-10 Break-even point, $1,500,000 E20-11 (2) Required sales, $1,275,000 E20-12 (1) Sales price to break-even, $6.50 E20-13 Break-even point, $140,000 and 7,000 units P20-1 Operating income, $100,000 P20-2 (2) Operating income under direct costing, $296,000 P20-3 (1) Operating income under absorption costing, $191,000 P20-4 (2) First quarter operating income under direct costing, $22,600 P20-5 (1) Break-even point with capital-intensive manufacturing, 210,000 units P20-6 (2) Units to be sold at $40 each to produce required profit, 4,500 P20-7 Sales to produce required profit, 12,324 units of B2 plus 18,486 units of B4 P20-8 (1) sales to break-even, 40,000 tape recorders plus 80,000 calculators P20-9 (1) (a) Sales to break-even, 500 units P20- 10 (2) Break-even point, $1,000,000 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
- 9. CHECK FIGURES, COST ACCOUNTING, 14th Ed., by Carter E21-1 Differential profit from accepting new business, $1,595 E21-2 (1) Differential cost, $250,000 E21-3 Differential profit from sale, $45,000 E21-4 Savings from manufacturing part, $5,000 E21-5 Savings from purchasing pistons, $6,000 E21-6 (1) Gross contribution margin from Tift, $14,000 E21-7 Net contribution margin, $.70 per unit E21-8 (1) Minimum bid price, $.008 per dose E21-9 Average daily franchise fee collections, $52,500 E21-10 Annual savings with new AZ-17 process, $125,333 E21-11 Marking board contribution margin when using automated assembly, $19.90 E21-12 Maximum contribution margin, $900 E21-13 Maximum contribution margin, $2,600 E21-14 Minimum cost, $17 E21-15 Minimum cost, $8,200 P21-1 (1) Increment to pretax profit, $432,000 P21-2 (1) Increase in net income by accepting bid, $27,900 P21-3 (1) (c) Differential cost if level production is used, $88,785 P21-4 Group I total production costs, $32,050 P21-5 (1) Differential cost of special order, $34,750 P21-6 Total operating income with additional capacity, $65,855 P21-7 (1) Sales required to recover fixed overhead and regional promotion costs, 160,000 units P21-8 Annual cost savings with discount quantity plan, $41,850 P21-9 (1) Net revenue with plain paper and bulk mail, $1,083,600 P21- 10 (1) Net local market contribution, $310,000 E22-1 Excess cash inflows over outflows, $200,000 E22-2 Excess cash inflows over outflows, $116,000 E22-3 Total price-level adjusted pretax cash inflows, $128,795 E22-4 Excess of pretax cash inflows over outflow s, $524,070 E22-5 Excess of net after-tax cash inflow s over outflow s, $360,000 E22-6 Excess of net after-tax cash inflow s over outflow s, $114,000 E22-7 Excess of net after-tax cash inflow s over outflow s, $60,000 P22-1 Excess of inflation-adjusted net after-tax cash inflows over outflow s, $47,278 P22-2 Excess of net after-tax cash inflow s over outflow s, $7,560 P22-3 (1) Total after-tax cash inflows from making product, $3,868,000 P22-4 Excess of inflation-adjusted net after-tax cash inflows over outflow s, $347,940 P22-5 (2) Excess of inflation-adjusted net after-tax cash inflows over outflows, $23,984 P22-6 Excess of inflation-adjusted net after-tax cash inflows over outflow s, $151,952 P22-7 (1) Excess cost of CIM system over after-tax savings, $359,652 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
- 10. CHECK FIGURES, COST ACCOUNTING, 14th Ed., by Carter E23-1 Weighted average cost of capital, 11.90% E23-2 Weighted average cost of capital before bond retirement and sale-leaseback, 8.3% E23-3 (1) Payback period, 3.636 years E23-4 (2) Net present value of investment, $4,840 E23-5 (2) Present value index, 8.1% E23-6 Present value of tax savings, $2,439 E23-7 (2) Net present value of investment, $5,998 E23-8 Net present value of investment, $31,731 E23-9 Internal rate of return, 12.76% E23- 10 (2) Project A internal rate of return, 19.87% P23-1 (2) Weighted average cost of capital, 9.33% P23-2 Estimated land value, $552,791 P23-3 (2) Project 1 internal rate of return, 15.67% P23-4 (2) Accounting rate of return on original investment, 13.9% P23-5 (5) Machine 1, internal rate of return, 18.6% P23-6 (2) Accounting rate of return on average investment, 20.58% P23-7 (4) Net present value index, .249 P23-8 (3) Net present value of investment, $175,163 P23-9 Net present value of purchase alternative, $727,129 P23- 10 Net present value of lease alternative, $14,000 24-1 (2) Standard deviation, $24,000 E24-2 (2) Coefficient of variation, .114 E24-3 Expected value of unit cost, $13.40 E24-4 Expected value of purchasing 180,000 units, $32,500 E24-5 (2) Expected value of perfect information, $1,800 E24-6 Posterior probability of 40,000 unit demand, .25 E24-7 Expected value of moving, $40,000 E24-8 Expected value of making sub-assembly, $26,000 E24-9 Expected value of bidding on Parcel A, $120,000 E24- 10 (1) Standard deviation, 7,496 units E24- 11 Expected net present value, $1,775 E24- 12 Variance of net present value, $822,539 E24- 13 Standard deviation of net present value, $3,791 E24- 14 Variance of the total net present value of the investment, $49,994,656 E24- 15 (2) Probability that the NPV will be positive, .88493 P24-1 (2) Expected annual pretax advantage, $2,743,250 P24-2 Plan 3 estimated total cost, $347,160 P24-3 Maximum amount to pay for quality control program, $440,000 P24-4 (1) Expected value of ordering 400 shirts, $1,480 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
- 11. P24-5 (1) Posterior probability of demand for 2,000 sq. ft. houses, .3125 P24-6 (2) Decrease in costs from accepting printer's offer, $3,331 P24-7 Expected value of not testing, $900 P24-8 Expected value of selecting a $5.25 sales price, $387,000 P24-9 Expected value of Strategy 2, $1,000,000 P24- 10 (2) Expected net present value, $16,895 P24- 11 (3) Standard deviation of expected NPV, $107,308 P24- 12 (2) Standard deviation of total NPV, $2,554 P24- 13 Weighted score for new technology, 90.0 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
- 12. CHECK FIGURES, COST ACCOUNTING, 14th Ed., by Carter E25-1 (3) Rate of return on capital employed, .20 E25-2 (3) Recreational products rate of return on capital employed, .300 E25-4 (1) Increased income from outside sales, $600,000 E25-5 Savings if Blade Division manufactures blades, $2,500 P25-1 (1) Rate of return on capital employed for Springy, 20% P25-2 (3) Cost savings by using units from Compressor Division, $312,500 P25-3 (1) $10 advantage to Clarkson P25-4 (1) Opportunity cost of shifting production to Economy model, $540 P25-5 (1) Difference for Cole Division in favor of Wales Company contract, $25,000 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com