Which of the following abilities would LEAST likely be measured when recruiting and testing applicants for a sales position?

Ingot Corp. lent Flange $50,000. At Ingot's request, Flange entered into an agreement with Quill and West for them to act as compensated co-sureties on the loan in the amount of $100,000 each. Ingot released West without Quill's or Flange's consent, and Flange later defaulted on the loan. Which of the following statements is correct?

A. Quill will be liable for 50% of the loan balance. B. Quill will be liable for the entire loan balance. C. Ingot's release of West will have no effect on Flange's and Quill's liability to Ingot. D. Flange will be released for 50% of the loan balance.

On January 1, Biden, Inc's Work-in-Process Inventory account had a balance of $31,900

During the year, $58,500 of direct materials was placed into production. Manufacturing wages incurred amounted to $85,000, of which $64,500 were for direct labor. Manufacturing overhead is allocated on the basis of 120% of direct labor cost. Actual manufacturing overhead was $90,300. Jobs costing $220,800 were completed during the year. What is the December 31 balance of Work-in-Process Inventory? A) $154,900 B) $31,900 C) $232,300 D) $11,500