Harrison Industries produces 4,00 . lunch boxes each day. The average number of units in work in process is 12,000 . having an average cost of $60,000 . The annual carrying costs related to inventory are 10%. Consultants have determined that the work in process could be reduced by as much as a third by rearranging the factory floor. What would the throughput time be if Harrison implements the

A developer who owns six unencumbered parcels of land gave a lender one deed of trust on all six properties. This would be known as a/an:

A. all-inclusive deed of trust B. blanket deed of trust C. construction deed of trust D. subordinate deed of trust

All of the following are deductions allowed in determining the gift tax except

A. A gift to the state of Pennsylvania for exclusively public purposes. B. The value of any gift made to one's spouse, who is not a United States citizen. C. A gift made to one's spouse, a United States citizen, in excess of $149,000. D. A gift of a copyrightable work of art to a qualified organization if the copyright is not transferred to the charity.