The empirical measurement of beta can be approached by using least-squares regression analysis to find the regression coefficient (bj) in the equation for the slope of the "characteristic line."

Suppose the domestic cost of capital for a U.S.-based company is 9%. Also, the U.S. interest rate is 5% and the European interest rate is 5%. What is the foreign denominated cost of capital for the company?

A) 7% B) 8% C) 9% D) 10%

In a standard job-order costing system, factory overhead is applied using ???????????????????? rates times ???????????????????? input