Which of the following is a synonym for phishing?

Which of the following statements about annuities is NOT correct?

A) The withdrawal rule on annuity cash value is FIFO. B) Annuities may be appropriate investments for both individuals and corporations. C) The 10% penalty tax is imposed on the interest earned and withdrawn, not on the principal. D) The 10% penalty tax on early distributions does not apply to distributions made to the annuity owner after separating from service from the employer after the owner reaches age 59½.

In a job-order costing system, the net cost of normal spoilage is equal to

a. estimated disposal value plus the cost of spoiled work. b. the cost of spoiled work minus estimated spoilage cost. c. the units of spoiled work times the predetermined overhead rate. d. the cost of spoiled work minus the estimated disposal value.