Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are allocated to the two operating departments using different allocation bases. The following information is available for the current period: Office Expenses Total Allocation Basis Salaries $ 42,000 Number of employees Depreciation 22,000 Cost of goods sold Advertising 45,000 Percentage of total sales Department Number of employees Sales Cost of goods sold Drilling 1,200 $ 340,000 $ 95,000 Grinding 1,800 510,000 155,000 Total 3,000 $ 850,000 $ 250,000 The amount of salaries that should be allocated to Drilling for the current period is:

Valdez Company is considering eliminating its kitchen division, which reported an operating loss of $63,000 for the past year as shown below. Segment Income (Loss) Sales $ 1,240,000 Variable costs 924,000 Contribution margin 316,000 Fixed costs 379,000 Income (loss) $ (63,000) If the kitchen division is dropped, all $924,000 of its variable costs are avoidable, and $227,400 of its fixed costs are avoidable. The impact on Valdez’s income from eliminating this business segment would be:

A retailer reports the following for its geographic divisions for the year. The profit margin for its Europe division is: Americas Europe China Income $ 668,800 $ 218,500 $ 142,500 Sales 2,090,000 950,000 570,000

Holo Company reported the following financial numbers for one of its divisions for the year; average assets of $6,700,000; sales of $8,075,000; cost of goods sold of $4,125,000; and operating expenses of $1,507,000. Compute the division’s return on investment:

The nurse is teaching nursing students about childhood skin lesions. Which is an elevated, circumscribed skin lesion that is less than 5mm in diameter and filled with serous fluid?

The community health nurse is educating parents on the care of their child diagnosed with impetigo. Which statement by the parents demonstrates the need for further teaching?

The school nurse is conducting pediculosis capitis (lice) checks. The nurse recognizes a “positive” head check when the child has which of the following?

The nurse is conducting a physical examination of a 9-month-old infant with a flat, discolored area on the skin. How does the nurse document this finding?

The nurse is caring for an infant with osteogenesis imperfecta and is providing instruction on how to reduce the risk of injury. Which response from the mother indicates a need for further teaching?

A nurse is inspecting the skin of a child with atopic dermatitis. Which of the following would the nurse expect to observe?