The National Labor Relations Board (NLRB) mediates cases and awards damages or fines where it deems necessary

Nia Cacoyannis has designed a wallpaper pattern. It has not yet gone into production, although she has shown it to the representatives of three companies which manufacture wallpaper. Which of the following is true?

A) The pattern cannot be registered as an industrial design because it is useful, not just ornamental. B) The pattern can be registered as an industrial design, copyrighted, or both C) If registered as an industrial design, no one can copy it without Nia's permission for a maximum of five years. D) Nia has one year to complete registration of the pattern as an industrial design. E) None of the above

When using backflush costing, product costs are first accumulated in the __________ account

a. Cost of Goods Sold b. Work in Process Inventory c. Conversion Costs d. Finished Goods Inventory