For work done during August, Footprints Company incurred direct materials costs of $104,000 and conversion costs of $260,000. The company employs a just-in-time operating philosophy and backflush costing. At the end of August, it was determined that the Work in Process Inventory account had been assigned $1,080 of costs, and the ending balance of the Finished Goods Inventory account was $1,220

Before the year began, Murphy Manufacturing estimated that manufacturing overhead for the year would be $175,500 and that 13,000 direct labor hours would be worked. Actual results for the year included the following:

Actual manufacturing overhead cost $184,000 Actual direct labor hours 14,500 The amount of manufacturing overhead allocated for the year based on direct labor hours would have been A) $179,750. B) $195,750. C) $175,500. D) $184,000.

In Lujan v. Defenders of Wildlife, where foreign aid decisions of the U.S. government were challenged as a violation of the Endangered Species Act, because the Nile crocodile in Egypt could be harmed, the Supreme Court held:

a. the plaintiffs had no standing to bring the case because there was no injury in fact b. the plaintiffs had standing because they had visited the area where the crocodiles lived c. the animals at issue were not endangered and so were not the proper subject of a lawsuit d. although the plaintiffs had standing to sue, the issue of saving crocodiles was beyond the court's expertise e. the Endangered Species Act was the wrong statute under which to bring this claim