Which of the following is NOT one of the four types of filtering that a firewall can perform?

When preparing the operating budgets for a manufacturing company, the manufacturing overhead budget ________

A) represents the last period cost to be considered B) only includes variable manufacturing overhead C) only computes the budgeted overhead cost for the year D) includes costs that are projected by the cost accountant and the production manager

Which measure is useful in evaluation the efficiency in managing inventories?

(a) Inventory Turnover Ratio (b) Days in Inventory (c) Both (a) and (b) (d) None of the above