Which country has the highest per capita income in North America?

Sprinkle Co. sells its product for $20 per unit. During 2013, it produced 60,000 units and sold 50,000 units (there was no beginning inventory). Costs per unit are: direct materials $5, direct labor $3, and variable overhead $1. Fixed costs are: $240,000 manufacturing overhead, and $30,000 selling and administrative expenses. Ending inventory under variable costing is

a. $90,000. b. $130,000. c. $200,000. d. $450,000.

For loans on one to four residential units not made or arranged by a real estate broker, prepayment charges can

A. be charged only for five years. B. not be charged on payments up to 20% of the original loan in one year. C. not exceed six months' interest. D. be all these.