The ________ rate is the rate of interest that the issuer must pay

The most appropriate end-of-period disposition of underapplied or overapplied factory overhead

to cost of goods sold. b. Is to close the amount to finished goods inventory only. c. Is to apportion the amount to finished goods inventory and cost of goods sold. d. Depends on the significance (that is, size) of the variance in question. e. Is to charge the amount as a period cost, e.g., "miscellaneous expense."

Your pension plan has two alternative payout methods. The first is a lump sum of $300,000 on your 65th birthday. The second is ordinary annuity with the first payment on your 66th birthday and the last payment on your 85th birthday

If the interest rate is 10.5%, then what size annuity payment would equate the value of the two alternatives? A) $36,447.98 B) $35,911.96 C) $37,059.21 D) $35,237.89 E) $34,687.32