The master budget is called a static budget because the budget for the period is developed around a single, or static, planned output level

Which of the following will not protect you from identity theft while on vacation?

A) Carry all credit cards, passports, and birth certificates with you. B) Have your mail stopped. C) Do not leave credit slips in restaurants. D) Do not leave sensitive information in your hotel room when you are not there.

During April, Department A started 400,000 units of product in a particular production process. The beginning work in process inventory was 40,000 units, and the ending inventory was 50,000 units. Direct materials are introduced at the start of processing, and beginning and ending inventories are considered to be 40 percent complete with respect to conversion costs. Department A uses the FIFO

costing method. The number of equivalent units produced in Department A with respect to conversion costs were A) 530,000. B) 394,000. C) 370,000. D) 354,000.