Which of the following is not one of the top factors a business should consider when planning an Internet auction?

Ivy Group reported income from continuing operations before taxes of $638,000 and income from discontinued operations of $214,000. Ivy also reported $68,000 of unrealized gains from fair value accounting adjustments recorded as other comprehensive income. The company is subject to a 38% tax rate and reports no permanent differences

How much income tax expense does Ivy report as a line item directly below "Income from Continuing Operations before Taxes"? A) $349,600 B) $323,760 C) $268,280 D) $242,440

Refer to the information above. For the month of June, the number of equivalent units of direct materials produced was:

A. 750. B. 600. C. 150. D. Some other amount.