Great Britain has epitomized distribution through specialty-type middlemen, distributors, wholesalers, and retailers. In recent years, however, there has been a trend toward broader lines, conglomerate merchandising, and mass marketing. This suggests that a firm that neglects the growth of self-service, scrambled merchandising, or discounting may find that it has lost large segments of its market only because its channels no longer reflect the ______________ of the market.

Bentley Manufacturing, Inc provided the following information for the year

Purchases-Raw Materials $90,000 Plant Utilities and Insurance 67,500 Indirect Materials Used 11,040 Indirect Labor 4,420 Direct Materials Used in Production 99,000 Direct Labor 119,500 Depreciation on Factory Plant and Equipment 5,000 Cost of Goods Manufactured 291,500 The inventory account balances as of January 1 are given below. Raw Materials Inventory $46,000 Work-in-Progress Inventory 1,000 Finished Goods Inventory 50,000 What is the ending balance in the Work-in-Process Inventory account? A) $15,960 B) $1,000 C) $50,000 D) $45,000

Which of the following managerial accounting techniques attempts to allocate manufacturing overhead in a more meaningful fashion?

(a) Just-in-Time invenetory (b) total quality management (c) balanced scoreboard (d) activity-based costing