New product research is an example of (an):

Edwards Company uses job-order costing. Manufacturing overhead is applied using a predetermined rate of 150% of direct labor cost. Any over- or under-applied manufacturing overhead is closed to the Cost of Goods Sold account at the end of each month. Additional information is available as follows:   Job 101 was the only job in process at January 31. The job cost sheet for this job contained the following costs at the beginning of the month:   Direct materials $4,000 Direct labor $2,000 Applied manufacturing overhead $3,000   Jobs 102, 103, and 104 were started during February. Direct materials requisitions for February totaled $26,000. Direct labor cost of $20,000 was incurred for February. Actual manufacturing overhead was $32,000 for February. The only job still in process at February 28 was Job 104, with costs of $2,800 for direct materials and $1,800 for direct labor. The cost of goods manufactured for February was:

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A company has provided the following data:   Sales 3,000 Units Sales price $70 Per unit Variable cost $50 Per unit Fixed cost $25,000 Total If the dollar contribution margin per unit is increased by 10%, total fixed cost is decreased by 20%, and all other factors remain the same, net operating income will:

Financial results are:

McNeilly Inc. is considering using stocks of an old raw material in a special project. The special project would require all 220 kilograms of the raw material that are in stock and that originally cost the company $1,804 in total. If the company were to buy new supplies of this raw material on the open market, it would cost $8.55 per kilogram. However, the company has no other use for this raw material and would sell it at the discounted price of $7.75 per kilogram if it were not used in the special project. The sale of the raw material would involve delivery to the purchaser at a total cost of $97.00 for all 220 kilograms. What is the relevant cost of the 220 kilograms of the raw material when deciding whether to proceed with the special project? 

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:   Selling price $140     Units in beginning inventory 0 Units produced 1,200 Units sold 800 Units in ending inventory 400     Variable costs per unit:   Direct materials $25 Direct labor $41 Variable manufacturing overhead $6 Variable selling and administrative $6     Fixed costs:   Fixed manufacturing overhead $24,000 Fixed selling and administrative $12,000 What is the net operating income for the month under variable costing?

Fielder Corporation has provided the following data from its activity-based costing system:     Activity Cost Pools   Total Cost   Activity Driver   Driver Units   Assembly $1,137,360 Machine hours 84,000 hours   Processing orders $28,479 Orders 1,100 orders   Inspection $97,155 Inspection hours 1,270 hours   The company makes 470 units of product W26B a year, requiring a total of 660 machine-hours, 50 orders, and 40 inspection-hours per year. The product’s direct materials cost is $40.30 per unit and its direct labor cost is $42.22 per unit. The product sells for $118.00 per unit.   According to the activity-based costing system, the product margin for product W26B is:  

Over the last 40 years, the portion of market value related to intangible assets has:

Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 8,000 units and of Product B is 6,000 units. There are three activity cost pools, with total cost and total activity as follows:       Total Activity   Activity Cost Pool Total Cost Product A Product B Product C Activity 1 $20,000 100 400 500 Activity 2 $37,000 800 200 1,000 Activity 3 $91,200 800 3,000 3,800 The activity-based costing cost per unit of Product A is