COBRA requires most private employers to continue to make health benefits available to terminated or retired employees and their families for a period of time, generally ________ months

Billy Company's income statement showed the following: net income, $124,000; depreciation expense, $30,000; and gain on sale of plant assets, $14,000. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $9,400; merchandise inventory increased $18,000; prepaid expenses decreased $6,200; accounts payable increased $3,400. Calculate the net cash provided or used by operating activities.

A) $139,000. B) $155,000. C) $145,800. D) $141,000. E) $167,000.

Walter Shewhart, in the ________, provided the foundations for ________ in operations management

A) 1920s; statistical sampling B) United Kingdom; mass production C) U.S. Army; logistics D) nineteenth century; interchangeable parts E) 1900s; queuing theory