Richard Hamilton owns a fast food franchise and must pay a franchise fee each year of $35,000 plus 3% of sales. In terms of cost behavior, the franchise fee would best be described as a:

You are given the following selected data on costs of materials related to production:Month              Cost             Units Produced   Jan              $168,000                3,000   Feb             $196,000                3,500   Mar            $182,000                3,250   Apr             $266,000                4,750 Given the above data, you can conclude that material is most likely a:

One-time-only special orders should only be accepted if ________.

Groves & Co. budgeted 2,250 units at $18/unit of materials, but actually produced 2,500 units using $21/unit of materials.   The materials flexible-budget cost is ________.  

Walker LLC. is considering whether to upgrade its equipment. Managers are considering an option that costs $400,000, has a useful life of 10 years, and a residual value of $50,000. If the equipment will annually generate $100,000 of operating income, what is the accrual accounting rate of return?  

Direct manufacturing labor efficiency variance is likely to be unfavorable if skilled workers are put on a job.

  Purpose / use

____________________ si acaso. (just in case)

Si yo fuera usted, ________________ esta noche. (I wouldn’t leave)

The breakeven point revenues is calculated by dividing ________.