A handicapped person is renting a unit in a residential apartment building and none of the parking spaces are assigned. The handicapped tenant requested an assigned space near the door. The property manager should:
A. Make to space available if possible.
B. Charge an additional security deposit.
C. Assign all the spaces.
D. Not provide the space.
Answer: A. Make to space available if possible.
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Zero Company's standard factory overhead rate is $3.75 per direct labor hour (DLH), calculated at 90% capacity = 900 standard DLHs. In December, the company operated at 80% of capacity, or 800 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,150, of which $1,350 is fixed overhead. For December, the actual factory overhead cost incurred was $3,800 for 840 actual DLHs, of which $1,300 was fixed factory overhead.
What is the fixed overhead production volume variance, to the nearest whole dollar, for Zero Company in December?
Opportunity cost must be considered in decisions involving
a. budgeting. b. financial accounting. c. CVP analysis. d. resources that have alternative uses.