Acme Company uses process costing and has three processing departments. During the month of May, the first department completes and transfers out 40,000 units to the second department. The total cost of the units transferred into the second department is $144,000, or $3.60 per unit. For purposes of computing the May 31 balance of the second department’s ending work in process inventory, the cost per equivalent unit of production with respect to transferred-in costs is $3.80. What is the best explanation for why the cost per equivalent unit of $3.80 is higher than the cost of the units transferred in of $3.60? 

A story line is simple enough to share with an audience if, generally, it can be:

Acme Company manufactures a single product called a widget. Each widget sells for $40. Acme is preparing a budget for Years 1 and 2. In Year 1, Acme expects to make and sell 2,000 widgets. Total manufacturing costs for Year 1 are budgeted at $32 per widget, including $24 of variable costs and $8 of fixed costs. In Year 2, Acme expects to make and sell 2,300 widgets, a 15% increase from Year 1. Which of the following sets of statements regarding Acme’s cost of goods sold, gross profit, and per-unit manufacturing costs in Year 2 is true?

Speaking style refers to:

Which pattern of organization divides a large topic into smaller categories within that topic?

Acme Company commenced operations during the current month and uses process costing. In the first processing department, all direct materials are added at the beginning of the manufacturing process and conversion costs are incurred evenly throughout the manufacturing process. During its first month of operations, the first processing department completed and transferred out 35,000 units and the total equivalent units of production was 50,000 for direct materials and 44,000 for conversion costs. What is the percentage of completion with respect to conversion costs for the units in the first processing department’s ending work in process inventory? 

Lonnie was asked to give a toast at his friend Balthazar’s wedding. “You may not know this—and he doesn’t even know I’m about to tell this story!—but one time ol’ Bal and I were in Oxnard, drunk as could be, and, well, first he lost his pants after we decided to swim in the courthouse fountain, and then—Bal, why are you giving me the ‘hold’ sign?—anyway, then we bought some cocaine from what turned out to be a high-school kid—heh, heh—anyway, we took the dope and all the kid’s cash, and then—what? WHAT? I’m tellin’ a story here!—we took all the cocaine and left the kid knocked out in an alley, and made our way to this underground party we’d heard about.” Which rule of storytelling is Lonnie clearly violating?

Acme Company makes and sells a single product called a widget. Acme’s income statement for the current month is as follows: Each widget sells for $150. Variable selling expenses are $9 per widget, and the remainder of the selling expenses are fixed. Variable administrative expenses are 7% of sales revenue, and the remainder of the administrative expenses are fixed. Assume “Y” equals the total selling and administrative expenses and “X” equals the total number of widgets sold. What is the mixed cost formula for total selling and administrative expenses?

Bernie was giving a speech to the Student Government Association at his university. “Over the past three months, I conducted a semi-formal poll,” he began, “and of 500 students who were queried, it turns out that 87% of them are in favor of increasing the tuition rate.” Which tactic is Bernie using to generate interest in his presentation?

Zasu was getting her presentation ready when her roommate walked in. “Let’s see . . . moose-antler hat, badminton racquet, one small orb, a photograph of Ben Turpin. . . . I think I’ve got everything,” Zasu concluded. “What’s up with all this?” her roommate asked. “It’s for my presentation. Trust me, each of these unusual items helps to make a specific point, and at the end of my presentation the audience will see how they all fit together.” Which presentational strategy is Zasu capitalizing on?