________ refers to the process by which managers influence other members of the organization to implement the organization's strategies

Mostly Macaroni, a fast growing young food company, made a profit last year. Its payout ratio is less than one. It issued no new shares nor did it buy back any. Hence, at the beginning of this year is:

a) book value is lower, but book value-per-share is higher b) book value is higher and book value-per-share is higher c) book value is higher, but book value-per-share is lower d) book value is lower and book value-per-share is lower

Which of the following should not be included in the computation of cost of goods manufactured?

A) Factory power costs B) Indirect materials costs C) Selling costs D) Direct materials costs