Unit cost per service is calculated by dividing total costs by the total number of services provided

Which attribute below is not an aspect of the COSO ERM Framework internal environment?

A) enforcing a written code of conduct B) holding employees accountable for achieving objectives C) restricting access to assets D) avoiding unrealistic expectations

Roki Inc uses the periodic inventory system. June 1 On hand, 50 units @ $15.00 each $ 750.00 5 Purchased 115 units @ $15.10 each 1,736.50 14 Purchased 75 units @ $15.20 each 1,140.00 Total cost of goods available for sale $3,626.50 30 On hand, 90 units If Roki uses the FIFO inventory method, the amount assigned to the June 30 inventory would be

a. $1,354.00 b. $1,590.42 c. $1,594.00 d. $1,366.50