All of the following have led to the development of outsourcing of manufacturing around the world except:

Malloy Company, a manufacturer of small appliances, had the following activities, allocated costs, and allocation bases

Activities Allocated Costs Allocation Base Account inquiry (hours) $77,000 2,800 hours Account billing (lines) $31,000 15,000 lines Account verification (accounts) $14,000 29,000 accounts Correspondence (letters) $14,000 1,000 letters The above activities are carried out at two of its regional offices. Activities Northeast Office Midwest Office Account inquiry (hours) 100 hours 300 hours Account billing (lines) 16,000 lines 8,000 lines Account verification (accounts) 1,800 accounts 600 accounts Correspondence (letters) 50 letters 110 letters How much of the account inquiry cost will be assigned to the Midwest Office? (Round any intermediate calculations to two decimal places and your final answer to the nearest dollar.) A) $16,500 B) $77,000 C) $27,500 D) $8,250

The part performance exception for contracts involving the sale of an interest in land provides

that: A) The contract will be enforced despite the fact that it is not in writing. B) Where multiple parties share the performance obligations, the contract need not be in writing. C) The parol evidence rule does not apply. D) Contracts cannot be partly performed until they are put in writing. E) Once a contract has been partially performed, it must be put in writing if that has not already happened.