A customer purchased a $200 item at Best Bike Shop, paying with a credit card (VISA). The merchant is charged a 2% fee by the credit card company. When recording this sale, the merchant would:

Which of the following is most likely true with regard to people's views of organizations in contemporary America?

A) In the American workplace, there has been an overall increase in organizational loyalty. B) Most Americans are confident in their employers and are unlikely to switch jobs as frequently as in the past. C) The past two decades have seen a sharp decrease in confidence in and loyalty toward America's business organizations. D) Most U.S. workers view work as a source of personal satisfaction and organizational pride. E) In the last decade, corporate scandals and layoffs had little impact on people's confidence in U.S. firms.

Orlando Company manufactures phones in a two-department process that includes Assembly and Finishing. Information about the Assembly Department follows:

Direct materials added $310,000 Direct labor 460,000 Factory overhead 230,000 Total costs to account for $1,000,000 There was no beginning inventory and 80,000 units were started in the Assembly Department. By the end of the month, 67,200 units were completed and transferred to the Finishing Department and 12,800 units were still in process. The partially complete units were 100 percent complete with regard to direct materials but 75 percent complete with regard to conversion costs. The equivalent units for materials for the month for the Assembly Department are ________. A) 12,800 B) 67,200 C) 76,800 D) 80,000