The traditional view of marketing works best in economies with many different types of people, each with individual wants, perceptions, preferences, and buying criteria

Why did COSO develop the Enterprise Risk Management framework?

A) to improve the audit process B) to improve the risk management process C) to improve the financial reporting process D) to improve the manufacturing process

Excalibur Company produces calendars in a one-department process. The following data is available for the past month:

Work-in-process inventory, beginning 0 Units started 15,000 Units completed and transferred 12,000 Work-in-process inventory, ending 3,000 Direct materials added $30,000 Direct labor $20,700 Factory overhead costs $10,350 The units in process at the end of the month are 100 percent complete with respect to direct materials and 50 percent complete with respect to conversion costs. What are the equivalent units for materials for the month? A) 3,000 B) 12,000 C) 13,500 D) 15,000