111. Department W had 2,400 units, one-third completed at the beginning of the period, 16,000 units were transferred to Department X from Department W during the period, and 1,800 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. What is the equivalent units of production used to compute unit conversion cost on […]
71. Which of the following helps employees identify their occupational as well as job interests? A. The Myers-Briggs Inventory B. The Self-Directed Search C. The Strong-Campbell Interest Inventory D. The Occupational Outlook Handbook Self-assessment involves psychological tests such as the Myers-Briggs Type Indicator (described earlier in the chapter), the Strong-Campbell Interest Inventory, and the Self-Directed Search. Self-Directed Search may also help employees identify the relative values they place […]
51. The balance sheet of Allhear, a communications firm, for the year ended December 31, 2009, showed current assets of $20 million, current liabilities of $16 million, shareholders’ equity of $17 million, and noncurrent assets of $29 million. Compute the amount of noncurrent liabilities on Allhear’s balance sheet at the end of 2009. A. $5 million B. $10 million C. $12 million D. $13 million E. $16 million […]
101. Estimating _____ presents the most difficult task in the depreciation and amortization calculation. A change in this estimate will change the depreciation and amortization amounts going forward. A. disposal costs B. salvage value C. acquisition costs D. service lives E. ordinary wear and tear from use 102. The _____ method divides the acquisition cost of an asset (including the cost to dismantle and retire) less its estimated salvage […]
Matching Questions 84. Match the accounting terms with the descriptions by entering the proper number. 1. The transparency notion is that information provided in the financial statements and the notes accompanying them should provide a clear and accurate picture of the financial affairs of the company. The key to this idea is that of disclosure Transparency ____ 2. If alternative treatments of items are of equal validity, […]
224. Exhibit 2-1All nine transactions for Bowan Realty for June, the first month of operations, are recorded in the following T accounts: Cash Capital Stock (1) 20,000 (3) 7,500 (1) 20,000 (7) 6,900 (5) 2,600 (9) 4,700 (6) 5,500 (8) 2,000 […]
31. Cowden Properties Cowden Properties sold a condominium to Ms. Roberts for $90,000. Cowden originally acquired the condo at a cost of $40,000 and made improvements to the unit totaling $20,000. The contract for sale required Ms. Roberts to pay the $90,000 as follows: Year 1 – $ 5,000 Year 2 – $10,000 Year 3 – $30,000 Year 4 – $45,000 Refer to the […]
63.A company has the choice of either selling 1,000 defective units as scrap or rebuilding them. The company could sell the defective units as they are for $4.00 per unit. Alternatively, it could rebuild them with incremental costs of $1.00 per unit for materials, $2.00 per unit for labor, and $1.50 per unit for overhead, and then sell the rebuilt units for $8.00 each. […]
144.Refer to the following selected financial information from Frankle Corp. Compute the company’s working capital. Current Assets306,450 Plant assets338,000 Current Liabilities107,800 Net sales676,000 Net Income75,000 A.$536,650. B.$230,200. C.$568,200. D.$198,650. E.$231,450. 145.Refer to the following selected financial information from Frankle Corp. Compute the company’s current ratio. Current assets306,450 Plant assets388,000 Current Liabilities107,800 Net sales676,000 Net Income75,000 A.6.44. B.2.84. C.6.27. D.3.60. E.1.44. 146.Refer […]
172.The predetermined overhead rate for Foster, Inc., is based on estimated direct labor costs of $400,000 and estimated factory overhead of $500,000. Actual costs incurred were: Direct materials$240,000 Direct labor410,000 Indirect materials55,000 Indirect labor125,000 Sales commissions55,000 Factory depreciation170,000 Property taxes, factory15,000 Factory utilities35,000 Advertising62,500 Factory equipment rental110,000 (a) Calculate the predetermined overhead rate and calculate the overhead applied during the year. (b) Determine the […]
Interesting Tips Help You Sew Great Collars
When you choose a shirt (T-shirt, shirt, or any kind of shirt), the collar is one of the important positions that you should pay attention to.
If you need a shirt to attend a luxurious party, or you're going to have fun with your friends on weekends, a shirt will be perfect when it has a nice collar. However, sewing a collar is not a simple technique. So how did you sew the collar fit and beautiful using the best sewing machine for home use?
Tips Help You Sew Great Collars
With the help of 
top sewing machines for beginners , you can create the best collar for your project. You need to practice and practice continuously to master the sewing of the collar. In this article, I have some interesting tips to help you sew cool collars!
Tip 1: Long Collar Seam
One of the most important steps, when you sew the collar, is to transfer the pattern. If you have a collar stand, look at it and you'll see dots and notches. They are instructions for attaching your shoulders correctly. Now, you will sew the collar (at the right side) with only a long seam.
When sewing a collar, try to reduce the bulk areas. I recommend you reduce it to 3/8. Remember the pattern of the collar must be at 3/8. This helps you reduce the bulk seams. Moreover, your collar will be slimmer and trimmer. Finally, you need to open the long seam and make the edges become crisp.
Tip 2: Trim the Collar
When sewing a collar, you should sew short edges seam and use short stitches. This brings safety and strength to your collar. Note that you must trim the ends of the collar. Take this step carefully to make it neat. Next, you will cut diagonally at the angle of the collar.
If your collar project is the right side out, make sure the sides are equal and neat from the corner. When you want to attach it to your shirt, remove the bulky areas as they can unbalance your sewing project even if you use the best basic sewing machine 
for newbies. Then, use the tools to push the collar out. At this time, the shape of the collar will be clear.
Tip 3: Final Press
In this step, you will rotate your collar to its original shape and then you will press it. You press from the rounded edges on the collar first, and you will adjust the seam edge to make it crisp. If you create a fit collar with the exact seam, you have a nice shirt!
Sew collar using a beginner sewing machine
After pressing the collar, you will come to the sewing step. You will attach your great collar to the neckline. In this step, let use short stitches. Try to create neatness between the collar and the neckline. It will help your shirt look professional.
Now, if you are trying to start a collaring project with your best heavy duty sewing machine for home use 
, apply the tips I provided in this article. Using a strong heavy duty sewing machine will ensure that you can sew through many layers of fabric quickly than regular sewing machines.
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