Equipment with a cost of $192,000 has an estimated salvage value of $18,000 and an estimated life of 4 years or 12,000 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full year, during which the equipment was used 3,300 hours?

Certification for human resource professionals involves assessing ____________ related to seven functional dimensions of HRM.

a. academic knowledge and experiential knowledge b. years of experience c. academic knowledge d. experiential knowledge e. good intentions

CM Company manufactures a component used in the production of one of its main products

The following cost information is available: Direct materials $420 Direct labor (variable) 110 Variable manufacturing overhead 80 Fixed manufacturing overhead 30 A supplier has offered to sell the component to CM for $650 per unit. If CM buys the component from the supplier, the released facilities can be used to manufacture a product that would generate a contribution margin of $10,000 annually. Assuming that CM needs 4,000 components annually and that the fixed manufacturing overhead is unavoidable, what would be the impact on operating income if CM outsources? A) Operating income would decrease by $150,000. B) Operating income would increase by $10,000. C) Operating income would decrease by $10,000. D) Operating income would increase by $160,000.